Sample Restaurant Chart of A

Account List

Account
# Account
10000 Checkling Account
10001 Payroll Account
10002 Payroll Clearing Account
10003 Savings Account
10004 Cash In Registers
Paid Out TBA
10100 Accounts receivable
11000 Inventory
11001 Inventory:Food
11002 Inventory:Beer
11003 Inventory:Liquor
11004 Inventory:Wine
11005 Inventory:Apparel
11700 Prepaid Expenses
11701 Keg Deposits
11702 Undeposited Cash
11703 Undeposited Funds
11704 Uncategorized Asset
Door Dash $ Owed
Employee Advance
Inventory Asset
12000 Building Improvements
12001 Leasehold Improvements
12002 Furniture & Fixtures
12003 Machinery & Equipment
12004 Computer & AV Equipment
12006 Accumulated Depreciation
12007 Transportation Equipment
Vehicles
12500 Franchise Fee
12501 Liquor License
12502 Loan Settlement Costs
12503 Organization Costs
12504 Security Deposits
12505 Start up Costs
12506 Accumulated Amortization
13000 Accounts Payable
14000 Unemployment
14001 Healthcare
14010 Accrued Expenses
14011 Accrued Interest
14012 Accrued Payroll
14013 ACC BOH Labor
14014 ACC FOH Labor
14015 ACC MGT Labor
14016 ACC Supervisor Labor
14017 ACC Training Labor
14100 Gift Certificate Liability
14300 Payroll tax liab. - 941
14301 Sales Tax Payable
14302 Comptroller of Maryland SUT Payable
3050 State w/h
Accounts payable - tie into T/R
Accrued Payroll:ACC BOH Labor
Accrued Payroll:ACC FOH Labor
Accrued Payroll:ACC MGT Labor
Accrued Payroll:ACC Supervisor Labor
Accrued Payroll:ACC Training Labor
Sales Tax Payable
Loan
Sales Tax Agency Payable
Sales Tax Agency Payable:Sales Tax Payable
20000 Suspense
20001 Holding
20002 Member Equity
20007 Members' Draw
20008 Opening Bal Equity
20009 Retained Earnings
30000 Sales
30001 Sales:Food
30002 Sales:Beer
30003 Sales:Liquor
30004 Sales:Wine
30005 Sales:Apparel
30006 Sales:Other
Billable Expense Income
Markup
Sales of Product Income
Unapplied Cash Payment Income
Uncategorized Income
40000 Cost of Goods Sold
40100 Discounts
40101 Discounts:Customer Discounts
40102 Discounts:Employee Discounts
40103 Discounts:Manager Comps
41000 Products Usage
41001 Products Usage:CGS Food
41002 Products Usage:CGS Beer
41003 Products Usage:CGS Liquor
41004 Products Usage:CGS Wine
41005 Products Usage:CGS Apparel
41006 Products Usage:Paid Outs
42001 Labor Cost
42002 Labor Cost:FOH Staff Wages
42003 Labor Cost:BOH Staff Wages
42004 Labor Cost:Hourly Staff Wages
42005 Labor Cost:Management Wages
42007 Labor Cost:Office Wages
42008 Labor Cost:Payroll Taxes
42009 Labor Cost:Employee Incentives
42010 Labor Cost:Insurance - Workers Comp
42011 Labor Cost:Training/Hiring Expenses
42012 Labor Cost:Healthcare
42013 Labor Cost:Healthcare:Management Healthcare
42014 Labor Cost:Healthcare:Hourly Healthcare
Direct Labor
50000 Operating Expenses
50001 Operating Expenses:Non-Food Expenses
50002 Operating Expenses:Smallwares
50003 Operating Expenses:Bar Supplies
50004 Operating Expenses:Cleaning Supplies
50005 Operating Expenses:General Supplies
50006 Operating Expenses:Kitchen Supplies
50007 Operating Expenses:Paper Goods
50100 Operating Expenses:Linen
50101 Operating Expenses:Freight and Postage
50102 Operating Expenses:Menu Collateral
50103 Operating Expenses:Uniforms
51000 Restaurant Expenses
51002 Operating Expenses:Credit Card Fees
51003 Operating Expenses:Cash Over/Short
51004 Operating Expenses:Co2 Gas
51005 Operating Expenses:Dishmachine
51006 Operating Expenses:Dishmachine:Dish Supplies
51007 Operating Expenses:Dishmachine:Dish Lease
51020 Operating Expenses:Knife Rental
51021 Operating Expenses:Fry Oil
52000 Facility Expenses
52001 Facility Expenses:Licenses and Permits
52003 Facility Expenses:Cleaning Services
52004 Facility Expenses:Cleaning Services:Hood Cleaning
52005 Facility Expenses:Cleaning Services:Porter
52006 Facility Expenses:Cleaning Services:Window Cleaning
52007 Facility Expenses:Cleaning Services:Other Cleaning
52008 Facility Expenses:Cleaning Services:Building Cleaning
52020 Facility Expenses:Exterminator
52021 Facility Expenses:Grease Trap/Septic
52022 Facility Expenses:Trash Removal
52023 Facility Expenses:Repair & Maintenance
52024 Facility Expenses:Repair & Maintenance:A/V System
52025 Facility Expenses:Repair & Maintenance:Bar Maintenance
52026 Facility Expenses:Repair & Maintenance:Building Maintenance
52027 Facility Expenses:Repair & Maintenance:Equipment Repair
52028 Facility Expenses:Repair & Maintenance:Protection/Security Services
52100 Facility Expenses:Utilities
52101 Facility Expenses:Utilities:Gas & Electric
52102 Facility Expenses:Utilities:Telephone
52103 Facility Expenses:Utilities:Water
60000 Administrative
60001 Administrative:Interest Expense
60002 Administrative:Bank Charges
60003 Administrative:Dues and Subscriptions
60004 Administrative:Medical
60006 Administrative:Payroll Processing
60007 Administrative:Travel
60008 Administrative:Vehicle Expenses
60020 Administrative:Office
60050 Administrative:Computer & IT
60051 Administrative:Professional Fees
60052 Administrative:Professional Fees:Accounting
60053 Administrative:Professional Fees:Legal
60054 Administrative:Professional Fees:Consultant Fees
60070 Administrative:Insurance
60071 Administrative:Insurance:Insurance - Life
60072 Administrative:Meeting Expenses
60073 Administrative:Miscellaneous
61000 Advertising
61001 Advertising:Royalty
61005 Advertising:Entertainment
61006 Advertising:Entertainment:Entertainment Other
61007 Advertising:Entertainment:Television/Radio Expense
61008 Advertising:Donations
61009 Advertising:Promotion
61010 Advertising:3rd Party Fees
62000 Occupancy
62001 Occupancy:Rent - Store
62002 Occupancy:Rent- Retail
62003 Occupancy:Rent-Office
62004 Occupancy:Rent - CAM
62005 Occupancy:Rent - R/E Taxes
62006 Occupancy:Rent - Insurance
62007 Occupancy:Taxes - Gross Receipts
62008 Occupancy:Taxes - Personal Property
62009 Occupancy:Taxes - Other
Reconciliation Discrepancies
Training/Hiring Expensesn
Unapplied Cash Bill Payment Expense
Uncategorized Expense
70000 Lottery Income
70002 Coke Rebate
70003 Interest Income
70004 Miscellaneous Income
70005 Sales Tax Discount
70006 Video Game Income
42006 Bonus Wages
80000 Miscellaneous Expense
80001 Equipment Purchase
80003 Amortization
80004 Depreciation
80005 Gain (loss) disposal of assets
80006 Management Fees
Miscellaneous Expense:Payroll Expense
Reconciliation Discrepancies-1
Sample Restaurant Chart of Accounts
Account List

Type Detail type

Bank Checking
Bank Checking
Bank Checking
Bank Checking
Bank Checking
Bank Cash on hand
Accounts receivable (A/R) Accounts Receivable (A/R)
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Undeposited Funds
Other Current Assets Other Current Assets
Other Current Assets Other Current Assets
Other Current Assets Employee Cash Advances
Other Current Assets Inventory
Fixed Assets Other fixed assets
Fixed Assets Other fixed assets
Fixed Assets Other fixed assets
Fixed Assets Other fixed assets
Fixed Assets Other fixed assets
Fixed Assets Other fixed assets
Fixed Assets Other fixed assets
Fixed Assets Vehicles
Other Assets Other Long-term Assets
Other Assets Other Long-term Assets
Other Assets Other Long-term Assets
Other Assets Other Long-term Assets
Other Assets Other Long-term Assets
Other Assets Other Long-term Assets
Other Assets Other Long-term Assets
Accounts payable (A/P) Accounts Payable (A/P)
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Sales Tax Payable
Other Current Liabilities Sales Tax Payable
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Federal Income Tax Payable
Other Current Liabilities Sales Tax Payable
Other Current Liabilities Other Current Liabilities
Other Current Liabilities Sales Tax Payable
Other Current Liabilities Sales Tax Payable
Equity Owner's Equity
Equity Owner's Equity
Equity Owner's Equity
Equity Owner's Equity
Equity Opening Balance Equity
Equity Retained Earnings
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Sales of Product Income
Income Unapplied Cash Payment Income
Income Sales of Product Income
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Cost of Goods Sold Cost of Goods Sold
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Direct Operating Expenses
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Expenses (Non Controllable)
Expenses Other Miscellaneous Expense
Expenses Other Miscellaneous Expense
Expenses Other Miscellaneous Expense
Expenses Other Miscellaneous Expense
Other Income Other Miscellaneous Income
Other Income Other Miscellaneous Income
Other Income Other Miscellaneous Income
Other Income Other Miscellaneous Income
Other Income Other Miscellaneous Income
Other Income Other Miscellaneous Income
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Other Expense Other Miscellaneous Expense
Description