Which account should be use for the Business Card Expenses?

Different businesses have different expenses and revenue sources, so their accounts vary accordingly. Some might include this as an advertising expense, some simply as "overhead" or an "operating expense", some as "office supplies", some as "printing" and some might have a separate code for business cards specifically.

It really depends on the nature and complexity of your business. Some businesses are so simple that they are able to set up separate accounts for each party that bills them. For example, a law firm - because they would have no inventory, don't make anything so don't buy supplies or have trucks - might simply set up an account for rent, electric, office phones, cell phones, furniture, computers, office supplies, break room supplies, associate vehicles, employee salaries and benefits, and copiers. A large manufacturing business could have hundreds of accounting codes and subcodes.

I recommend you list all of your expenses and give some thought about which related expenses might fit in the same category. I personally like to set things up so that, whenever possible, everything from a particular vendor fits into one category. So, if I did newsletters, letterhead and business cards with the same printer, I'd just set up an account for "printing".