RESTAURANT CHART OF ACCOUNTS

Balance Sheet Accounts ASSETS
1000 1010 1020 1100 1110 1120 1130 1200 1210 1220 1230 1240 1250 1300 1310 1320 1330 1400 1410 1420 1430 1440 1450 1500 1510 1520 1530 1600 1610 1620 1630 1640
CASH Change & Petty Cash Operating Account ACCOUNTS RECEIVABLE Customers Employee Loans & Advances Other INVENTORY Food Liquor Beer Wine Supplies PREPAID EXPENSES Insurance Taxes Licenses 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 OTHER ASSETS Deposits Pre-opening Expenses Organizational Costs Liquor License

LIABILITIES
2000 2010 2020 2030 2040 2050 2060 2070 2100 2110 2120 2130 2140 2150 2160 2170 2180 2500 2510 2520 2530
PAYABLES Accounts Payable Current Portion of Notes Payable Withholding & FICA Taxes Federal Unemployment Taxes State Unemployment Taxes Sales Tax Liquor Tax ACCRUED EXPENSES Rent Percentage Rent Payroll Interest Real Estate Taxes Personal Property Taxes Vacation Other NOTES PAYABLE Note Payable - Building Note Payable - Equipment Capital Leases

EQUITY
2900 2910 2920
Common Stock Paid in Capital Retained Earnings

Equipment R&M .RESTAURANT CHART OF ACCOUNTS P&L ACCOUNTS 3000 3010 3020 3030 3040 4000 4001 4002 4003 4004 4005 4006 4007 4008 4009 4020 4030 4040 4050 4060 4100 4110 4120 4130 4140 4150 4160 4200 4210 4220 4230 4240 4250 4260 4270 4280 4300 4305 4310 4315 4320 4325 4330 4335 4340 4345 4350 4355 4360 4365 4370 4375 4380 4385 4390 4400 4410 4420 4430 SALES Food Liquor Beer Wine COST OF SALES Food Meat Seafood Poultry Produce Bakery Dairy Grocery & Dry Goods Non-alcoholic Beverages Liquor Bar Consumables Beer Wine Paper (QSR) SALARIES & WAGES Management Dining Room Bar Kitchen Dishroom Office EMPLOYEE BENEFITS Payroll Taxes Worker's Compensation Insurance Group Insurance Management Meals Employee Meals Awards & Prizes Employee Parties & Sports Activities Medical Expenses 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 MUSIC & ENTERTAINMENT Musicians & Entertainers Cable TV/Wire Services Royalties to ASCAP. Fixtures & Equipment Amortization of Leasehold Improvements OTHER (INCOME) EXPENSE Vending Commissions Telephone Commissions Waste Sales Interest Expense Officers Salaries & Expenses Corporate Office Expenses INCOME TAXES Federal Income Tax State Income Tax .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 REPAIRS & MAINTENANCE Maintenance Contracts R&M .Building Grounds Maintenance Parking Lot OCCUPANCY COSTS Rent Equipment Rental Real Estate Taxes Personal Property Taxes Insurance-Property & Casualty Other Municipal Taxes DEPRECIATION & AMORTIZATION Buildings Furniture. BMI 4500 4510 4520 4530 4540 4545 4550 4600 4610 4620 4630 4640 4700 4705 4710 4715 4720 4725 4730 4735 4740 4745 4750 4755 4760 4765 4770 4775 4780 4785 4800 4810 4820 4830 4840 4850 5000 5010 5020 5030 5040 5050 5060 6000 6010 6020 6030 7000 7010 7020 7030 7040 7050 7060 8000 8010 8020 MARKETING Selling & Promotion Advertising Public Relations Research Complimentary Food & Beverages Discounted Food & Beverages UTILITIES Electrical Gas Water Trash Removal GENERAL & ADMINISTRATIVE Office Supplies Postage & Delivery Telephone / Communications Payroll Processing Insurance .