Rest Chart of Accounts
Content
RESTAURANT CHART OF ACCOUNTS Balance Sheet Sheet Accoun ts Copyright © 2009 by RestaurantOwner.com
LIABILITIES
ASSETS 1000 1010 1020
CASH Change & Petty Cash Operating Account
1100 ACCOUNTS RECEIVABLE 1110 Customers 1120 1130
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 1530
PROPERTY & EQUIPMENT Land Building Leasehold Improvements Improvements Furniture, Fixtures & Equipment Automobiles & Trucks Accumulated Depreciation-B Depreciation-Building uilding Accumulated Amortizati Amortization-Leasehold on-Leasehold ccumu a e eprec a on Accumulated Depreciation-A Depreciation-Autos utos & Trucks
1600 1610 1620 1630 1640
OTHER ASSETS Deposits Pre-opening Expenses Organizational Organization al Costs Liquor License
2000 2010 2020 2030 2040 2050 2060 2070
PAYABLES Accounts Payable 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 PAYABL PAYABL E 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
Food -
4002 4003 4004 4005 4006 4007 4008 4009 4020 4030 4040 4050 4060
Meat Seafood Poultry Produce Bakery Dairy Grocery & Dry Goods Non-alcoholic Non-alcoholi c Beverages Liquor Bar Consumables Beer Wine Paper (QSR)
4100 4110 4120
SALARIES & WAGES Management Dining Room
4130 4140 4150 4160
Bar Kitchen Dishroom Office
COST OF SALES
4200 EMPLOYEE BENEFITS 4210 Payroll Taxes 4220 Worker's Compensation Insurance 4230 Group Insurance 4240 Management Meals 4250 Employee Meals 4260 Awards & Prizes Prizes 4270 Employee Parties & Sports Activities 4280 Medical Expenses 4300 DIRECT OPERATING EXPENSES 4305 Auto & Truck Expense 4310 Uniforms 4315 Laundry & Dry Cleaning 4320 Linen 4325 Tableware 4330 Silverware 4335 Kitchen Utensils 4340 Paper Supplies 4345 Bar Supplies 4350 Restaurant Supplies 4355 Cleaning Supplies 4360 Contract Cleaning 4365 Menu & Wine List 4370 Pest Control 4375 Flowers & Decorations 4380 Licenses & Permits 4385 Banquet & Event Expenses 4390 Other Operating Expenses 4400 4410 4420 4430
MUSIC & ENTERTAINMENT Musicians & Entertainers Cable TV/Wire Services Royalties to ASCAP, BMI
4500 MARKETING 4510 Selling & Promotion 4520 Advertising 4530 Public Relations 4540 Research 4545 Complimentary Food & Beverages 4550 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
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 Charges Deposit Services 4755 Bank 4760 4765 Accounting Services Services 4770 Legal & Professional 4775 Security / Alarm 4780 Training 4785 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 Insurance-Prope rty & Casualty Other Municipal Taxes
6000 DEPRECIATION & AMORTIZATION 6010 Buildings 6020 Furniture, Fixtures & Equipment 6030 Amortization Amortization of Leasehold Improvement Improvements s 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
