Expenditures ledger accounts usually represent only “receiving’ (of raw materials or services), as can be seen in the ledger accounts for electricity expenditures and wood purchases.
Electricity Expenditures Ledger Account
| Particulars | Debit | Credit | Balance | |
| Particulars of Transactions | Contra Account | |||
| Electricity consumption Jan.-Feb./00 | IEC | 1,000 | 1,000D | |
| Electricity consumption Mar.-Apr./00 | IEC | 1,500 | 2,500D | |
| Electricity consumption May.-jUN./00 | IEC | 2,000 | 4,500D | |
Wood Purchases Ledger Account
| Particulars | Debit | Credit | Balance | |
| Particulars of Transactions | Contra Account | |||
| Purchase of 50 kg Wood | Africa Wood | 2,500 | 2,500D | |
| Purchase of 60 kg Wood | HaBench | 3,00 | 5,500D | |
| Purchase of 100 kg Wood | Africa Wood | 5,500 |
11,000D |
|
A separate ledger account is kept for each type of expenditure.
