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    Chart of Accounts Restaurant

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    Rama Septa Atmaja
    This document provides a chart of accounts for a restaurant's balance sheet and profit and loss statement. The balance sheet accounts are organized by assets, liabilities, and equity. The profit and loss statement accounts categorize sales, costs of goods sold, operating expenses, occupancy costs, depreciation, other income/expenses, and taxes. There are detailed sub-accounts provided under each category to properly track and classify all restaurant financial activities and performance.

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    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd

    Chart of Accounts Restaurant

    Uploaded by

    Rama Septa Atmaja
    4K views10 pages
    This document provides a chart of accounts for a restaurant's balance sheet and profit and loss statement. The balance sheet accounts are organized by assets, liabilities, and equity. The profit and loss statement accounts categorize sales, costs of goods sold, operating expenses, occupancy costs, depreciation, other income/expenses, and taxes. There are detailed sub-accounts provided under each category to properly track and classify all restaurant financial activities and performance.

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    Chart of Accounts Restaurant

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    This document provides a chart of accounts for a restaurant's balance sheet and profit and loss statement. The balance sheet accounts are organized by assets, liabilities, and equity. The profit and loss statement accounts categorize sales, costs of goods sold, operating expenses, occupancy costs, depreciation, other income/expenses, and taxes. There are detailed sub-accounts provided under each category to properly track and classify all restaurant financial activities and performance.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    4K views10 pages

    Chart of Accounts Restaurant

    Uploaded by

    Rama Septa Atmaja
    This document provides a chart of accounts for a restaurant's balance sheet and profit and loss statement. The balance sheet accounts are organized by assets, liabilities, and equity. The profit and loss statement accounts categorize sales, costs of goods sold, operating expenses, occupancy costs, depreciation, other income/expenses, and taxes. There are detailed sub-accounts provided under each category to properly track and classify all restaurant financial activities and performance.

    Copyright:

    © All Rights Reserved
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 10
    At a glance
    Powered by AI
    The document provides a chart of accounts that categorizes assets, liabilities, equity, income and expenses for a restaurant.

    The chart lists accounts for assets, liabilities, equity, income/sales, cost of sales, operating expenses, occupancy costs, depreciation/amortization.

    Expenses are divided into cost of sales, operating expenses, occupancy costs, depreciation/amortization, repairs and maintenance, general and administrative, utilities and direct operating expenses.

    RESTAURANT CHART OF ACCOUNTS

    Balance Sheet Accounts


    ASSETS
    1000
    1010
    1020

    CASH
    Change & Petty Cash
    Operating Account

    1100
    1110
    1120
    1130

    ACCOUNTS RECEIVABLE
    Customers
    Employee Loans & Advances
    Other

    1200
    1210
    1220
    1230
    1240
    1250

    INVENTORY
    Food
    Liquor
    Beer
    Wine
    Supplies

    1300
    1310
    1320
    1330

    PREPAID EXPENSES
    Insurance
    Taxes
    Licenses

    1400
    1410
    1420
    1430
    1440
    1450
    1500
    1510
    1520
    1530

    PROPERTY & EQUIPMENT


    Land
    Building
    Leasehold Improvements
    Furniture, Fixtures & Equipment
    Automobiles & Trucks
    Accumulated Depreciation-Building
    Accumulated Amortization-Leasehold
    Accumulated Depreciation-FF&E
    Accumulated Depreciation-Autos & Trucks

    1600
    1610
    1620
    1630
    1640

    OTHER ASSETS
    Deposits
    Pre-opening Expenses
    Organizational Costs
    Liquor License

    LIABILITIES
    2000
    2010
    2020
    2030
    2040
    2050
    2060
    2070

    PAYABLES
    Accounts Payable
    Current Portion of Notes Payable
    Withholding & FICA Taxes
    Federal Unemployment Taxes
    State Unemployment Taxes
    Sales Tax
    Liquor Tax

    2100
    2110
    2120
    2130
    2140
    2150
    2160
    2170
    2180

    ACCRUED EXPENSES
    Rent
    Percentage Rent
    Payroll
    Interest
    Real Estate Taxes
    Personal Property Taxes
    Vacation
    Other

    2500
    2510
    2520
    2530

    NOTES PAYABLE
    Note Payable - Building
    Note Payable - Equipment
    Capital Leases

    EQUITY
    2900
    2910
    2920

    Common Stock
    Paid in Capital
    Retained Earnings

    RESTAURANT CHART OF ACCOUNTS


    P&L ACCOUNTS
    3000
    3010
    3020
    3030
    3040

    SALES
    Food
    Liquor
    Beer
    Wine

    4000
    4001
    4002
    4003
    4004
    4005
    4006
    4007
    4008
    4009
    4020
    4030
    4040
    4050
    4060

    COST OF SALES

    4100
    4110
    4120
    4130
    4140
    4150
    4160

    SALARIES & WAGES


    Management
    Dining Room
    Bar
    Kitchen
    Dishroom
    Office

    4200
    4210
    4220
    4230
    4240
    4250
    4260
    4270
    4280

    EMPLOYEE BENEFITS
    Payroll Taxes
    Worker's Compensation Insurance
    Group Insurance
    Management Meals
    Employee Meals
    Awards & Prizes
    Employee Parties & Sports Activities
    Medical Expenses

    4300
    4305
    4310
    4315
    4320
    4325
    4330
    4335
    4340
    4345
    4350
    4355
    4360
    4365
    4370
    4375
    4380
    4385
    4390

    DIRECT OPERATING EXPENSES


    Auto & Truck Expense
    Uniforms
    Laundry & Dry Cleaning
    Linen
    Tableware
    Silverware
    Kitchen Utensils
    Paper Supplies
    Bar Supplies
    Restaurant Supplies
    Cleaning Supplies
    Contract Cleaning
    Menu & Wine List
    Pest Control
    Flowers & Decorations
    Licenses & Permits
    Banquet & Event Expenses
    Other Operating Expenses

    4400
    4410
    4420
    4430

    MUSIC & ENTERTAINMENT


    Musicians & Entertainers
    Cable TV/Wire Services
    Royalties to ASCAP, BMI

    Food Meat
    Seafood
    Poultry
    Produce
    Bakery
    Dairy
    Grocery & Dry Goods
    Non-alcoholic Beverages
    Liquor
    Bar Consumables
    Beer
    Wine
    Paper (QSR)

    4500
    4510
    4520
    4530
    4540
    4545
    4550

    MARKETING
    Selling & Promotion
    Advertising
    Public Relations
    Research
    Complimentary Food & Beverages
    Discounted Food & Beverages

    4600
    4610
    4620
    4630
    4640

    UTILITIES
    Electrical
    Gas
    Water
    Trash Removal

    4700
    4705
    4710
    4715
    4720
    4725
    4730
    4735
    4740
    4745
    4750
    4755
    4760
    4765
    4770
    4775
    4780
    4785

    GENERAL & ADMINISTRATIVE


    Office Supplies
    Postage & Delivery
    Telephone / Communications
    Payroll Processing
    Insurance - General
    Dues & Subscriptions
    Travel Expenses
    Credit Card Discounts
    Bad Debts
    Cash (Over) / Short
    Bank Deposit Services
    Bank Charges
    Accounting Services
    Legal & Professional
    Security / Alarm
    Training
    Miscellaneous

    4800
    4810
    4820
    4830
    4840
    4850

    REPAIRS & MAINTENANCE


    Maintenance Contracts
    R&M - Equipment
    R&M - Building
    Grounds Maintenance
    Parking Lot

    5000
    5010
    5020
    5030
    5040
    5050
    5060

    OCCUPANCY COSTS
    Rent
    Equipment Rental
    Real Estate Taxes
    Personal Property Taxes
    Insurance-Property & Casualty
    Other Municipal Taxes

    6000
    6010
    6020
    6030

    DEPRECIATION & AMORTIZATION


    Buildings
    Furniture, Fixtures & Equipment
    Amortization of Leasehold Improvements

    7000
    7010
    7020
    7030
    7040
    7050
    7060

    OTHER (INCOME) EXPENSE


    Vending Commissions
    Telephone Commissions
    Waste Sales
    Interest Expense
    Officers Salaries & Expenses
    Corporate Office Expenses

    8000
    8010
    8020

    INCOME TAXES
    Federal Income Tax
    State Income Tax

    COST & EXPENSE CODING GUIDE


    Restaurant P&L Accounts
    SALES
    Food
    Net food sales (gross food sales less sales tax,
    discounts
    & comps)
    Liquor
    Net liquor sales (gross liquor sales less tax and comps)
    Beer
    Net beer sales (gross beer sales less tax and comps)
    Wine
    Net wine sales (gross wine sales less tax and comps)

    COST OF SALES
    Meat
    Beef products
    Lamb
    Buffalo
    Veal
    Pork
    Bacon

    Seafood
    Fish
    Shrimp
    Salmon
    Scallops
    Calamary
    Crab Meat

    Poultry
    Chicken
    Turkey
    Duck

    Produce
    Raw fruits & vegetables

    Bakery
    Bread
    Rolls
    Desserts
    Tortillas

    Dairy
    Cheese
    Eggs/egg yolk substitute
    Milk
    Cream
    Butter

    Grocery & Dry Goods


    Grains (beans, rice)
    Can goods
    Mayo, ketchup, mustard
    Salad dressings
    Spices
    Sugar
    Pasta
    Oils
    Frozen fruits & vegetables
    Condensed & evaporated milk

    Non-alcoholic Beverages
    Soft drink syrup, cans, bottles
    CO2
    Coffee
    Tea
    Bottled water
    Hot Cocoa

    Bar Consumables
    Fruit juices
    Sweet & sour
    Lemons & limes
    Grenadine
    Gimlet
    Cherries
    Green olives
    Cocktail mixes
    Bloody Mary mix
    Frozen mixes
    Beer
    Draft & bottle beer & ale
    Wine
    Wine
    Paper (QSR)
    Bags
    Cups, lids, straws
    Plates, containers, lids
    Plastic utensils
    Napkins
    SALARIES & WAGES
    Management
    Gross wages of GM, assistant managers,
    chef, kitchen manager
    Dining Room
    Gross wages of servers, host/hostess, bussers
    Bar
    Gross wages of bartender, bar backs
    Kitchen
    Gross wages of expo, line cooks, prep cooks
    & other kitchen personnel
    Dishroom
    Gross wages of dish room personnel
    Office
    Gross wages of bookkeeping, marketing personnel
    EMPLOYEE BENEFITS
    Payroll Taxes
    Employer's Social Security & Medicare taxes
    Federal unemployment taxes
    State unemployment taxes
    Worker's Comp.
    Workman's comp insurance premiums
    Group Insurance
    Group medical premiums
    Group dental premiums
    Group life and disability premiums
    Management Meals
    Cost of food & beverages on management meal comps
    Employee Meals
    Cost of food & beverages on employee meal discounts
    Awards & Prizes
    Plaques, movie tickets, other items
    Employee Parties & Sports Activities
    Employee Christmas party and other employee functions
    Sponsorship & uniforms for employee sports teams
    Medical Expenses
    Out of pocket employee medical expenses
    First aid kit
    Medicines

    Liquor
    Liquor
    Vermouth
    Page 4

    COST & EXPENSE CODING GUIDE


    Restaurant P&L Accounts
    Bottled Cocktails

    Page 5

    COST & EXPENSE CODING GUIDE


    Restaurant P&L Accounts
    DIRECT OPERATING EXPENSES
    Auto & Truck Expense
    All expenses on delivery vehicles
    Mileage reimbursement for operating personnel
    Uniforms
    Aprons
    Hats & caps
    Jackets
    Shirts
    Shoes
    Dresses
    Uniform cleaning & repairs
    Laundry & Dry Cleaning
    All laundry & dry cleaning services
    Linen
    Napkins
    Tablecloths
    Doilies
    Side towels
    Tabletops
    Tableware
    Plates
    Cups
    Bowls
    Pitchers
    Drinking glasses
    Wine glasses
    Shot glasses
    Tumblers
    Coffee cups & pots
    Ashtrays
    Carages
    Candlesticks
    Silverware
    Flatware
    Ladles
    Serving dishes
    Platters
    Trays
    Kitchen Utensils
    Batter bowls
    Beaters
    Can & bottle openers
    Cutting boards
    Food warmer supplies
    Knives
    Measuring cups
    Measuring spoons
    Mellon Baller
    Mixing bowls
    Mixing spoons
    Pastry bags
    Prep trays
    Rubber mats
    Squeeze Bottles
    Steel sharpening Blck
    Strainers
    Paper Supplies (tableservice restaurant)
    Boxes plastic or styrofoam to go
    Bags paper white
    Bags to-go with handle
    Foil wrapping
    Paper cups
    Paper napkins

    Paper Supplies - continued


    Straws
    To-go products
    Liners
    Wax paper
    Filter paper
    Bar Supplies
    Bar utensils
    Bev naps
    Stir stics
    Spoons
    Stirrers
    Shakers
    Corkscrews
    Strainers
    Bottle stoppers
    Complimentary food (nuts, popcorn, chips)
    Restaurant Supplies
    Paper towels
    Hand soap & lotion
    Facial tissue
    Light bulbs
    Latex gloves
    Guest checks/POS paper
    Toilet paper, toilet covers
    Cleaning Supplies
    Brooms, sweepers, mops & pails
    Cleaning brushes
    Dishwasher supplies
    Latex gloves
    Dust cloths
    Trash can liners
    Soaps, polishes, cleaning compounds
    Steel wool, cleaning cloths
    Trash can liners
    Detergent for pots and pans
    Bleach
    Contract Cleaning
    Outside cleaning service for hoods, floors, windows, etc.
    Menu & Wine List
    Design services
    Menu jackets
    Paper & Printing
    Pest Control
    Extermination services
    Flowers & Decorations
    Fresh flowers
    Plant rental
    Ice carvings
    Center pieces
    Holiday decorations
    Licenses & Permits
    Federal, state & municiple licenses
    Special permits
    Inspection fees
    Banquet Expenses
    Catering & event expenses not noted above
    Equipment rentals
    Special decorations
    Other Operating Expenses
    Miscellaneous operating expenses not noted above
    Reimbursement for lost or damaged articles
    Snow removal
    Ice for kitchen & beverage service
    Page 6

    COST & EXPENSE CODING GUIDE


    Restaurant P&L Accounts

    Page 7

    COST & EXPENSE CODING GUIDE


    Restaurant P&L Accounts
    MUSIC & ENTERTAINMENT
    Musicians & Entertainers
    Cable TV/Wire Services
    Royalties to ASCAP, BMI
    MARKETING
    Selling & Promotion
    Direct mail
    Postage
    Advertising
    Newspapers & magazines
    Outdoor signs
    Radio & television
    Photographs, preparation of copy
    Printing
    Public Relations
    Sports team sponsorship
    Civic and community projects
    Donations to non-profit organizations
    PR firm fees
    Research
    Product testing
    Visits to other restaurants
    Travel in connection with research
    Outside research firm
    Conducting focus groups
    Complimentary Food & Beverages
    Customer comps for kitchen mistakes, bad experience
    Comps for special guests, dignitaries
    Discounted Food & Beverages
    Product cost on discounts
    UTILITIES
    Electrical
    Gas / Heating Oil
    Water
    Water consumed
    Water discharged
    Water softner/purifying compounds
    Trash Removal
    GENERAL & ADMINISTRATIVE
    Office Stationary, Printing & Supplies
    Office supplies
    Printing for stationary, forms, guest checks
    Bank checks, deposit slips
    Postage & Delivery
    Postage except amount spent on advertising
    Courier and overnight delivery services
    Telephone / Communications
    Telephone equipment rental
    Local & long distance service
    Cellular & paging services
    High-speed Internet access
    Payroll Processing
    3rd payroll processing like ADP, Paychex
    Insurance - General
    General & umbrella liability
    Liquor liability
    Fidelity bonds
    Partner & officer life insurance
    Dues & Subscriptions
    Membership dues in business organizations
    Subscriptions to trade journals & publications

    Travel Expenses
    Travel costs except travel associated with promotion
    and research which is charged to a Marketing account
    Mileage reimbursement
    Airline tickets
    Hotels, meals
    Credit Card Discounts
    All fees charged by credit card companies for merchant
    account services
    Bad Debts
    Uncollectable receivables/house accounts
    Uncollectable credit card chargebacks
    Cash (Over) / Short
    Server, cashier, bartender shortages not collectable
    Bank Deposit Services
    Armored car services
    Bank Charges
    Bank processing, NSF and other fees
    Safe deposit box rental
    Accounting Services
    3rd party monthly bookkeeping & accounting services
    Federal & state annual income tax returns
    Legal & Professional
    Legal
    Engineering & other professional
    Security / Alarm
    Police officers, security guards
    Security system
    Training
    Training manuals - creation and printing
    Outside training materials
    Outside seminars
    Outside speakers & trainers
    Miscellaneous
    Small items not included in Admin categories above
    REPAIRS & MAINTENANCE
    Maintenance Contracts
    Office equipment
    POS / computers
    Other items
    R&M - Equipment
    Dishroom equipment
    Kitchen equipment
    Refrigeration/ walk-in
    Office equipment
    Replacement of equipment costing under $500
    (code equipment costing over $500 to asset account)
    R&M - Building
    HVAC
    Structure
    Flooring
    Grounds Maintenance
    Lawn & landscaping
    Tree care, planting & removal
    Parking Lot
    Repairs, resurfacing, restriping

    Page 8

    COST & EXPENSE CODING GUIDE


    Restaurant P&L Accounts

    Page 9

    COST & EXPENSE CODING GUIDE


    Restaurant P&L Accounts
    OCCUPANCY COSTS
    Rent
    Base & percentage rent, if applicable
    Equipment Rental
    Payments on kitchen, dish room and office
    equipment leases
    Real Estate Taxes
    State, county, school and other local property taxes
    assessed on the land & building
    Personal Property Taxes
    Taxes assessed on personal property
    Insurance-Property & Casualty
    Insurance on building & contents against damage from
    fire, storm and other perils
    Business interruption insurance
    Other Municipal Taxes
    Other local taxes or assessments not covered above
    DEPRECIATION & AMORTIZATION
    Buildings
    Allocation of cost of building over estimated useful life
    Furniture, Fixtures & Equipment
    Allocation of cost of assets over estimated useful life
    Amortization of Leasehold Improvements
    Allocation of building improvement cost over life of lease
    or useful life of improvements
    OTHER (INCOME) EXPENSE
    Vending Commissions
    Rebates on cigarette, candy, game machines
    Telephone Commissions
    Rebates on pay phones
    Waste Sales
    Sales of grease and other products
    Interest Income
    Interest Expense
    Officers Salaries & Expenses
    Compensation of owner & officers not involved in the
    day
    to day operations of the restaurant
    Corporate Office Expenses
    Rent
    Office Supplies
    Office Equipment
    Telephone
    (other categories as deemed necessary)
    INCOME TAXES
    Federal Income Taxes
    State Income Taxes

    Page 10

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