Accounting

    Expense Categorization And Control

    Sorts all business expenses into categories and departments, then compares them against budgeted amounts. Produces variance reports and percentage breakdowns so you can identify where spending is off track.

    Accounting - Expense Categorization And Control.xlsx

    Excel (.xlsx) — No macros — Works in Excel, Google Sheets, LibreOffice

    Download Free

    What This Spreadsheet Solves

    • Identifying which department or category is overspending
    • Replacing manual expense classification with a structured system
    • Tracking budget variance by category on a monthly basis
    • Producing expense breakdowns for management review
    • Spotting expense trends that may require policy changes

    Who This Is For

    • Controllers managing departmental budgets
    • Office managers categorizing recurring expenses
    • CFOs reviewing expense control across the organization
    • Bookkeepers preparing expense reports for clients

    Inputs

    • textExpense description
    • $Expense amount
    • textExpense category
    • textDepartment
    • $Budget per category
    • dateMonth

    Outputs

    • Total spending by category
    • Total spending by department
    • Budget variance per category (dollar and percentage)
    • Percentage of total expenses per category
    • Month-over-month expense trend per category

    How Calculations Work

    Each expense entry is tagged with a category and department. The template aggregates amounts by these dimensions and compares them to the budgeted amounts entered for each category. Variance is calculated as actual minus budget, with the percentage expressing the overage or underage relative to the budget. Trends are tracked month over month to surface patterns.

    Example Use Case

    Scenario: A company budgets $5,000/month for marketing and $3,000/month for office supplies. In March, marketing actual spending is $6,200 and office supplies is $2,400.

    Result: Marketing is $1,200 over budget (24% overage). Office supplies is $600 under budget (20% underage). Marketing now accounts for 34% of total monthly expenses, up from 28% the prior month.

    What You Get — 5 Sheets

    READMEDescribes the categorization scheme, explains variance calculations, and provides guidance on setting budget targets.
    INPUTAccepts individual expense line items with amount, category, department, and date fields.
    LOGICAggregates expenses by category and department, computes budget variance, and calculates percentage distributions.
    OUTPUTShows category and department summaries, variance highlights, and trend charts.
    CONFIGDefines the list of valid categories and departments, sets variance alert thresholds, and controls the reporting period.

    Technical Details

    File Format:.xlsx (Open XML)
    Macros:None — pure formulas
    Compatibility:Excel 2016+, Google Sheets, LibreOffice
    Input Cells:Clearly marked with blue background
    Formulas:All outputs are live Excel formulas
    Protection:LOGIC sheet formulas protected, INPUT cells editable

    Frequently Asked Questions

    Can I add custom expense categories?

    Yes. Add new categories on the CONFIG sheet. The LOGIC sheet will automatically include them in aggregations.

    How do I handle an expense that spans two categories?

    Split it into two line items on the INPUT sheet, each assigned to the appropriate category with the corresponding portion of the amount.

    What does a negative variance mean?

    A negative variance means actual spending is below the budget for that category. A positive variance means overspending.

    Can I import expenses from accounting software?

    Export your expenses as CSV with columns for amount, category, department, and date, then paste them into the INPUT sheet.

    How far back should I track expenses?

    The template works best with 3 to 12 months of data. Less than 3 months makes trend analysis unreliable; more than 12 months makes the INPUT sheet unwieldy.

    Download Expense Categorization And Control

    Ready to use immediately. Enter your data in the INPUT sheet, see results in OUTPUT.