A category column is what turns a pile of receipt entries into a shared-expense record you can actually use. Roommates, travel groups, couples, and friends can sort costs this way without installing another app.

What did you buy, who paid, and who still owes money? Keep one row per receipt, and keep the split rule and settlement status close to that row. The setup below uses a Receipts tab, a Categories tab, and a few formulas you can copy straight in.

Start with columns that answer the money questions

A receipt tracker needs more than a vendor and an amount. Who paid matters just as much. So does the split rule.

Keep one row per receipt. Even if several bills got paid on the same day, each one gets its own row.

Column What it records Example
Date When the expense happened 01/15/2026
Receipt Description Vendor or item January utility bill
Amount Total in your tracking currency 150
Category A consistent expense group Utilities
Paid By Person who covered the bill Jordan
Split Type How the group will divide it Equal
Notes or Receipt Link Details, photo link, or exception Receipt saved in shared Drive
Settlement Status Optional repayment status Open, Partial, or Settled

Columns A through G cover the basic version. Add Settlement Status once the group tracks reimbursements, not just expenses.

Build the two-sheet tracker

Open a fresh file and set up the tabs first.

  1. Open a new Google Sheets file. Rename the first tab Receipts, then add a second tab named Categories.
  2. On Categories, put Category in B1. Fill B2:B10 with options you'll actually use, such as Rent, Utilities, Groceries, Travel, and Meals.
  3. On Receipts, enter these headers in row 1: Date, Receipt Description, Amount, Category, Paid By, Split Type, and Notes or Receipt Link. If you're using the optional status field, put Settlement Status in H1.
  4. Format column A as a date with an MM/DD/YYYY format. Format column C as currency through Format > Number > Currency.
  5. Select the header row and choose Data > Create a filter. The filter lets you sort by date, category, or payer without shuffling the records themselves.
  6. Save a blank copy before any real expenses go in. It becomes the starting point for the next trip, month, or household period.

Add one test row before you share the file. A January utility bill for 150 works: pick Utilities, put Jordan down as the payer, and set the split type to Equal.

Add a category dropdown

Select D2:D1000, then open Data > Data validation. Depending on which Google Sheets interface you see, choose the option named Dropdown from a range or List from a range. Point the source at Categories!B2:B10. If the dialog wants a formula-style reference instead, use =Categories!B2:B10.

Save the rule and click any cell in column D. A menu with your category choices should appear. Set invalid entries to be rejected when the option exists, or allow a warning if the group occasionally needs exceptions.

Guard the source list. If someone types Food in one row and Groceries in another, the totals split into separate groups that aren't really separate. Turns out, consistent labels matter more than having a long category list.

For a visual walkthrough of range-based validation, see Sheets Bootcamp's Google Sheets dropdown guide.

Use formulas for category totals

Some groups want a separate review page. If that's yours, create a third tab called Summary. The formulas below assume Amount sits in column C and Category in column D on the Receipts tab.

Total one category

Here's the Groceries total in a single cell:

=SUMIF(Receipts!D:D, "Groceries", Receipts!C:C)

Column C gets added only where column D matches Groceries. Swap in Rent, Travel, or another exact dropdown value.

Create a category summary

A two-column category summary can live in Summary!A1:

=QUERY(Receipts!A1:G, "select D, sum(C) where D is not null group by D label D 'Category', sum(C) 'Total'", 1)

It groups logged receipts by category and adds the amounts. The where D is not null condition keeps blank categories out of the result.

Review larger expenses

The FILTER function pulls bigger charges into view. For receipts over 100:

=FILTER(Receipts!A2:G, Receipts!C2:C>100)

Handy for deposits, rental cars, or any charge worth a second look. One quirk: if no row matches, Google Sheets may return an error rather than an empty result.

Total one person's spending by category

SUMIFS handles two conditions at once. Alex's Travel spending, for example:

=SUMIFS(Receipts!C:C, Receipts!E:E, "Alex", Receipts!D:D, "Travel")

These formulas summarize what was logged. They don't decide who owes what. That takes participant shares or a separate settlement record.

Keep the split rule separate from the category

Thing is, the Category field records what an expense was. It says nothing about how the group should divide it.

Split rule Usually fits
Equal Shared meals, common supplies, or costs everyone uses similarly
Per person Tickets, lodging, or other charges tied to headcount
Usage-based Utilities, fuel, or supplies used unevenly
Room-size Rent or household costs agreed by bedroom size
Nights-stayed Lodging or trip costs for people present for different periods
Income-based A household or group that has explicitly agreed to this approach

Whatever the unusual decision is, write it in Notes, because a category name alone won't explain why one person paid more this month, or why the smaller bedroom chipped in less, or why someone who left the trip early stopped paying on day three.

For more detailed math, add a Splits tab with columns like Receipt ID, Person, Share Amount, and Reimbursed. Say a 120 rental car gets split equally among four people. The receipt row holds 120 and Equal, and the share calculation can use =C2/4 when C2 contains the receipt amount.

If one person covers an expense for everyone, some groups mark payment responsibility as 100 percent for the payer and 0 percent for the rest, then record the actual repayments separately. Label what those percentages mean. Otherwise payment responsibility gets mistaken for final cost responsibility.

Never add the reimbursement as a second expense. Keep the original receipt once, then record the repayment in a settlement area or the status field.

Share the file without losing the record

Sharing settings decide who can change the data, so give each person the smallest level of access that fits how the group works.

Access choice Practical use
Editor Trusted roommates or trip organizers who add and correct receipts
Viewer People who only need to review totals and open receipt links
Protected range Headers, category options, and formula cells that should not be overwritten

Leave the input cells editable. Protect the header row, the category source list, and any summary formulas through Data > Protect sheets and ranges. Sheets Bootcamp's protected-ranges guide walks through that workflow.

Share with selected people as Editors or Viewers. A view-only link works well for review, but check the access setting before you send it. Receipt photos can carry personal information, so keep the file and its linked folder private unless the group has agreed otherwise.

Set a review routine the group can follow

Agree on an update rule before expenses pile up. Active groups can review weekly. A household tracking only rent and a few recurring bills may be fine with monthly.

Each review, filter for blank categories, confirm each payer, open any missing receipt links, and check whether open reimbursements got settled. Keep it short. People follow short routines.

A reminder can be one line: "Please add this period's receipts and update any open settlement rows before the group review."

Avoid the mistakes that cause confusion

The most common problem isn't a broken formula. It's missing context.

Download a backup through File > Download and keep an Excel copy on a schedule that suits the group. Protect formulas so an accidental edit can't wipe out a summary. Store receipt photos in a shared folder and paste the link into the matching row.

Watch free-text variations, too. Food, Groceries, and Grocery may read as the same word to you, but the sheet counts them as three categories, and your totals split accordingly. Unless the difference is intentional, use the dropdown. Record cash repayments as well, including who paid, how much, and which receipt or IOU they settled.

And remember that a Split Type value like Equal is only a rule label. It isn't proof everyone owes the same amount, not when people joined the trip on different dates or used a service unevenly.

Know when a spreadsheet is enough

A Google Sheets tracker fits a small group logging a few dozen transactions a month. Roommates recording utilities. Friends splitting trip costs. It works well when someone can enter receipts manually and the group agrees on how to divide them.

To be honest, the dividing line is usually workflow, not the number of columns. If people need frequent scanning, payment requests, reminders, or a more structured settlement process, that's when a receipt-scanning or reimbursement app earns its place. Check any tool's current features, export options, and privacy terms before moving the record there.

A payment app can settle an IOU, but the transfer isn't the record. Keep the expense, payer, category, split, and settlement status together so the group can review what happened later.

FAQ

How do I add a category dropdown in Google Sheets?

Select D2:D1000, open Data > Data validation, choose a range-based dropdown, and enter Categories!B2:B10 as the source. Keep the category names consistent between the source list and the receipt rows.

What formula totals one category?

Use =SUMIF(Receipts!D:D, "Groceries", Receipts!C:C) when Category is column D and Amount is column C. Swap Groceries for the exact category you want to review.

Can the core tracker calculate who owes what?

Not on its own. Add participant shares and a settlement area, because Paid By identifies who covered the receipt but says nothing about how the cost should be divided.

How should I handle travel expenses in different currencies?

Pick a base currency for the summary, and keep the original amount and currency in extra columns or Notes. Record the conversion rate and the date you used rather than leaning on a rate that keeps changing.

Is this suitable for tax records?

It can organize receipts for personal review, but it won't tell you whether an expense is deductible or how a reimbursement should be treated. Tax rules depend on the facts and the jurisdiction, so check current IRS guidance or ask a qualified tax professional.

Create the two tabs, enter two or three test receipts, check the category and payer totals, then share the file at the access level your group agreed on.