Expense accounts are broad based coverage of expenses incurred in employment. They're usually.

Expense accounts are formal separate accounts created to record employee expenditure. Usually expense accounts come with a cost ceiling, and set amounts payable for expenditure. Employees usually have to sign for any expenses claimed, and are held responsible for the money.

Employees are put on trust with these accounts, and abuse of expense accounts is a serious, job-threatening, matter.

Note: It's advisable when operating an expense account to check before incurring any expense where the right to claim or the amount claimed is debatable.