# How to Fill Out an Expense Report Without Double Counting

> Enter each expense with its date, merchant, business purpose, amount and who paid it. Keep company-paid costs separate from employee-paid costs, then subtract any cash advance from the employee-paid subtotal. Check the balance and submit the report with the supporting receipts required by your employer.

Canonical: https://receiptscanner.co/blog/how-to-fill-out-an-expense-report
Published: 2026-10-30
Applies to: United States · expense recordkeeping

## Key points
- Record each expense once, using the receipt total.
- Company-paid costs belong outside the employee reimbursement subtotal.
- Subtract an advance once, after totaling employee-paid costs.
- Keep supporting receipts matched to the report rows.

## Gather the records before entering amounts

Start with the receipts, payment records and the reporting period your employer or bookkeeper wants. This guide is for US expense recordkeeping; a report organizes spending and does not decide whether a cost will be approved or deductible.

Use our [free expense report template](https://receiptscanner.co/tools/expense-report-template) to prepare entries in your browser, download an Excel report or export CSV rows. If your organization has a required form, follow its instructions and use this checklist to review the entries.

- [ ] Your report name, business and reporting period, if requested.
- [ ] Receipts or invoices for the expenses being reported.
- [ ] Payment information showing whether you or the company paid.
- [ ] Details of any cash advance already received.
- [ ] Your employer's submission and approval instructions.

## Give each expense its own row

Write the date, merchant, category, business purpose and total amount paid for each purchase. A short purpose such as 'materials for client presentation' is more useful than a note that only says 'business.'

Use the total paid, including tax, when the form asks for the receipt total. Don't add the tax again as a second expense row, or repeat the same purchase just because you have both a receipt and a card statement.

- Date: when the purchase happened.
- Merchant: who supplied the goods or service.
- Purpose: why the cost belongs in this report.
- Amount: the receipt total in the report's currency.
- Reference: a filename or identifier linking the row to its receipt.

## Separate who paid from what was bought

A hotel bill and a taxi fare can both be travel costs while having different payers. Record the category and the payer separately so you can total spending without asking the company to reimburse a charge it already paid.

In our template, choose Company for a company-paid purchase and Employee for a cost paid personally. The company-paid amount stays in total spending but is excluded from the employee-paid subtotal; check your employer's rules for what will actually be reimbursed.

Tip: If you change who paid a row, check the reimbursement subtotal again. The overall spending total may stay the same while the amount owed to the employee changes.

## Subtract the cash advance once

After adding employee-paid costs, subtract the cash advance already received for those costs. Keep that adjustment out of individual expense rows so an advance doesn't get subtracted more than once.

If the advance exceeds employee-paid expenses, show a separate amount to return instead of a negative amount owed to the employee. The report explains the arithmetic; your organization decides how any remaining advance should be settled.

**a fictional client visit**

| Item | Value |
| --- | --- |
| Company-paid hotel | $180.00 |
| Employee-paid transport | $48.75 |
| Employee-paid supplies | $96.50 |
| Total spending | $325.25 |
| Employee-paid subtotal | $145.25 |
| Cash advance | $100.00 |
| Estimated amount owed to employee | $45.25 |

Example only. With a $200.00 advance, the estimated amount owed is $0.00 and the advance to return is $54.75.

## Match the report to its supporting receipts

The [IRS recordkeeping guidance](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep) explains that supporting documents help substantiate entries in business books. An expense spreadsheet is a summary, so keep the underlying documents with it rather than treating the exported total as the full record.

Use consistent receipt references and open a few attachments before submitting the report. A filename in a spreadsheet doesn't attach that file or confirm that its image is readable.

- [ ] Each receipt matches the right date, merchant and amount.
- [ ] The receipt image or original PDF is readable.
- [ ] No purchase has been entered twice.
- [ ] Company-paid rows are labeled correctly.
- [ ] The advance is recorded once and the balance is clear.

## Choose the right download for the handoff

Use Excel when you need the report header, cash advance, reimbursement summary and formulas you can keep editing. Our workbook includes 50 reserved expense rows, payer and category choices, and category totals below the expense entries.

Use CSV when you want plain expense rows for an import or your own spreadsheet. Our CSV has no formulas, report header or cash-advance summary, so download Excel as well if those are needed for your handoff.

- Open the exported file and check the totals before sharing.
- Use one currency per report; this tool does not convert currencies.
- Keep the supporting receipts with the report.
- Save your download before leaving the page, because the browser form doesn't save your entries.

## FAQ

### Should company-card purchases be in my expense report?
Follow your organization's instructions. If you include them, identify them as company-paid so they can be reviewed without being added to the employee reimbursement subtotal.

### Does an expense category determine its tax deduction?
No. A category helps organize the report. Tax treatment and reimbursement approval depend on the applicable rules and your circumstances, not the category label in a template.

### What if I received more advance money than I spent?
Keep the difference visible as an advance to return, then follow your organization's process for settling it. Don't turn that difference into another expense row.

### Can I submit the CSV instead of Excel?
Ask the recipient. The CSV contains expense detail rows; the Excel version also includes report header fields, the advance, summary and formulas. Neither download contains attached receipt images.

## Sources

- [IRS: What kind of records should I keep?](https://www.irs.gov/businesses/small-businesses-self-employed/what-kind-of-records-should-i-keep)

## About ReceiptKit

ReceiptKit scans receipts and keeps the original photo or PDF on your phone. Search by store or item and export records in formats including Excel, CSV and PDFs with receipt photos. Free scans and exports are available to start; Pro includes backup and all export formats.

## Related

- [Free expense report template](https://receiptscanner.co/tools/expense-report-template)
- [What receipts to keep for taxes](https://receiptscanner.co/blog/what-receipts-to-keep-for-taxes-self-employed)
- [Receipt scanner checklist for small businesses](https://receiptscanner.co/blog/receipt-scanner-app-for-small-business)