In case,you are receiving an expense bill of Courier charges 500 + fuel charges of 100 also, you book total amount as
Courier Exp 600
To Party 600
In this case,Courier Exp is Indirect exp
If you want to book it separately ,you can do
Courier Exp 500
Fuel Charge Exp 100
To Party 600
Fuel Charges and Courier are both indirect exp
Written on Aug. 26, 2016, 2:42 p.m.