UNIFORM 

SYSTEM OF ACCOUNTS FOR RESTAURANTS
Chart of Accounts ** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

ASSETS (1000)
Account Number Account Name
1100 Cash
1110 Change and Petty Cash
1120 Operating Account
1130 Deposit Account
1140 Reserve Account
1200 Accounts Receivable
1210 Trade (customers)
1220 Employee Loans and Advances
1230 Owner/Investor
1240 Tradeouts
1250 Other
1290 Allowance for Doubtful Accounts
1300 Inventory
1310 Food
1330 Soft Beverages
1340 Liquor
1345 Beer
1350 Wine
1360 Paper Products
1370 Merchandise
1380 Supplies
1400 Prepaid Expenses
1410 Insurance
1420 Taxes
1430 Licenses
1440 Other
1500 Property and Equipment
1510 Land
1520 Building
1530 Leasehold Improvements
1540 Furniture and Equipment
1550 Automobiles and Trucks
1560 Construction in Progress
1590 Accumulated Depreciation‐Building
1592 Accumulated Amortization‐Leasehold
1594 Accumulated Depreciation‐FandE
1596 Accumulated Depreciation‐Autos and Trucks
1600 Other Assets
1610 Deposits
1620 Organizational Costs
1630 Pre‐opening Expenses

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 1640 Liquor (Beverage) License
1650 Other

LIABILITIES (2000)
2100 Payables
2110 Accounts Payable
2120 Other Payables
2200 Current Portion of Long Term Debt
2210 Current Portion of Notes Payable
2300 Taxes Collected
2310 Sales Tax
2320 Liquor Tax
2400 Accrued Expenses
2410 Rent
2420 Percentage Rent
2430 Payroll
2432 Withholding and FICA Taxes
2434 Federal Unemployment Taxes
2436 State Unemployment Taxes
2440 Interest
2450 Real Estate Taxes
2460 Personal Property Taxes
2470 Vacation
2480 Other Accrued Liabilities
2500 Other Liabilities
2510 Gift Certificates
Gift Certificates
2530 Customer Deposits
2540 Charge Tips Withheld
2600 Notes Payable
2610 Note Payable ‐ Building
2620 Note Payable ‐ Equipment
2630 Capital Leases
2690 Less, Current Portion of Notes Payable

EQUITY (3000)
Corporation:
Shareholders' Equity
3100 Common Stock
3200 Paid in Capital
3300 Retained Earnings
Limited Liability Company:
Members' Capital Accounts
3100 Capital Account ‐ Member A
3200 Capital Account ‐ Member B
3300 Undistributed Net Income/Loss
Partnership:

Page 2
 Partners' Capital Accounts
3100 Capital Account ‐ Partner A
3200 Capital Account ‐ Partner B
3300 Undistributed Net Income/Loss

SALES (4000)

(Detailed sub‐accounts are for illustration only. Sub‐account use and descriptions will vary 
depending upon  type of restaurant and operator preferences.)
4100 Food Sales
4110 Food
4190 Food ‐ Discounts and Comps
4210 Soft Beverages
4290 Soft Beverages ‐ Discounts and Comps
4300 Liquor Sales
4310 Liquor
4390 Liquor ‐ Discounts and Comps
4400 Beer Sales
4410 Beer
4420 Bottle Beer
4430 Draft Beer
4440 Brewery
4490 Beer ‐ Discounts and Comps
4500 Wine Sales
4510 Wine
4590 Wine Discount and Comps
Wine ‐ Discount and Comps
4600 Merchandise Sales
4610 Merchandise Sales
4650 Merchandise ‐ Discounts and Comps
4660 Vending Machines
4700 Other Operating Income
4710 Banquet Room Rental
4720 Banquet and Catering ‐ Equipment Rental ‐ Net
4730 Banquet and Catering ‐ Other Income ‐ Net
4740 Consignment Sales ‐ Net
4750 Cover Charges
4760 Product Rebates
4770 Service Charges ‐ Net
4780 Vending Commissions
4790 Valet Parking

COST OF SALES (5000)
5100 Food Cost
5110 Meat
5120 Seafood
5130 Poultry

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5140 Produce
5150 Bakery
5160 Dairy
5170 Grocery and Dry Goods
5180 Production
5190 Soft Beverages (if included in 'Food')
5200 Soft Beverage Cost
5210 Soft Beverages
5300 Liquor Cost
5310 Liquor
5310 Bar Consumables
5400 Beer Cost
5410 Bottle beer
5420 Draft Beer
5430 Brew Cost
5500 Wine Cost
5510 Wine
5600 Merchandise Cost
5610 Merchandise
5620 Vending Machines
5700 Paper Cost
5710 Paper (QSR)

LABOR (6000)
6100 Management
6110 Management General
Management‐General
6120 Management‐FOH
6130 Management‐BOH
6140 Management‐Catering/Banquet/Delivery
6150 Management‐Admin
6200 Staff
6210 Back of House
6212 Dishwashers
6214 Expo
6216 Line Cooks
6218 Pantry Cooks
6220 Prep Cooks
6230 Front of House
6232 Bartenders
6234 Bussers
6236 Cashiers
6238 Host / Hostess
6240 Servers
6250 Catering/Banquet/Delivery
6252 Delivery
6254 Kitchen

Page 4
6256 Service
6260 Administrative
6262 Bookkeeping
6264 Marketing
6266 Other
6300 Employee Benefits
6310 Payroll Taxes
6312 Federal Payroll Taxes (FICA and Medicare Tax)
6314 Federal Unemployment Tax
6316 State Unemployment Tax
6318 State Health Insurance Tax
6320 Other Payroll Taxes
6330 Insurance and Retirement
6332 Disability Insurance
6334 Employer Contributions to Employee Retirement Accounts
6336 Life Insurance
6338 Medical / Group Insurance Premiums
6340 Retirement / Pension Plan Payments
6342 Retirement / Pension Plan Expenses
6344 Welfare Plan Payments
6346 Worker's Compensation Insurance Premiums
6350 Employee Meals
6360 Other Employee Expenses
6362 Employee Gifts and Parties
6364 Employee Sports Activities
6366 Medical Expenses
Medical Expenses
6368 Credit Union
6370 Awards and Prizes
6372 Transportation and Housing

OPERATING EXPENSES (7000)
7100 Direct Operating Expenses
7105 Auto or Truck Expenses
7110 Banquet and Catering
7115 Bar Supplies
7120 Cleaning Supplies
7125 Contract Cleaning
7130 Equipment/Other Rentals
7135 Flowers and Decorations
7140 Freight and Fuel Surcharges
7145 Guest Supplies
7150 Kitchen Utensils and Supplies
7155 Laundry and Dry Cleaning
7160 Linen and Linen Rental
7165 Menus and Drink Lists
7170 Miscellaneous

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7175 Paper and Packaging
7180 Parking
7185 Pest Control
7190 Tableware and Smallwares
7195 Uniforms
7200 Music and Entertainment
7210 Audio Broadcast Service
7220 Bands and Musicians
7230 Comedians and Entertainers
7240 Meals Served to Musicians and Entertainers
7250 Music Licensing Fees
7260 Television Broadcast Service
7300 Marketing
7310 Advertising
7312 Agency Commissions and Fees
7314 Print Media
7316 Online Advertising
7318 Outdoor Signs
7320 Radio and Television
7322 Theators
7330 Direct Response Marketing
7332 Birthday Club
7334 Customer Database
7336 Email Service
7338 Loyalty Program
7340 Mailing Lists
Mailing Lists 
7342 Newsletter
7344 Postage
7346 Printing and Mail Services
7350 Public Relations and Publicity
7352 Civic and Community Projects
7354 Donations and Gifts
7356 PR Agency Fees
7358 Sports Team Sponsorship
7360 Research
7362 Customer Surveys and Focus Groups
7364 Outside Research Agency
7366 Product Testing
7368 Travel in Connection with Research
7370 Other
7372 Complimentary Meals
7374 Discounts and Coupons
7376 Gift Cards
7378 Logoed Products
7380 Reservation System
7384 Restaurant Website 
7400 Utilities

Page 6
7420 Electricity
7430 Gas
7450 Heating Oil and Other Fuel
7460 Recycling Credits
7470 Trash Removal
7480 Water and Sewage
7500 General and Administrative Expenses
7502 Accounting and Payroll
7504 Bad Debts and Backcharges
7506 Bank Charges
7508 Cash (Over) / Short
7510 Claims and Damages Paid
7512 Collection Fees
7514 Consulting and Coaching Services
Computer and Data Processing Costs
7516 Credit Card Fees
7518 Directors' or Officers' Fees
7520 Dues and Subscriptions
7522 Franchise Fees
7524 Insurance ‐ Liability and General
7526 Licenses and Permits
7528 Miscellaneous
7530 Office Printing and Supplies
7532 Personnel Expenses
7534 Postage and Delivery
7536 Professional Services
Professional Services
7538 Sales (or Beverage) Taxes
7540 Security and Deposit Services
7542 State Business Taxes
7544 Telephone and Communications
7546 Training
7548 Travel
7600 Repairs and Maintenance
7610 Building and Structure
7620 Equipment and Furniture
7630 Grounds and Parking Lot

NON‐CONTROLLABLE EXPENSES (8000)
8100 Occupancy Costs
8110 Rent ‐ Minimum or Fixed Amount
8120 Rent ‐ Percentage Rent Amount
8130 Rent ‐ Parking Spaces
8140 Ground Rent
8150 Common Area Maintenance
8160 Insurance on Building and Contents
8170 Other Municipal Taxes

Page 7
8180 Personal Property Taxes
8190 Real Estate Taxes
8200 Equipment Rental
8210 Equipment Rental
8300 Depreciation and Amortization
8310 Amortization of Leasehold
8320 Amortization of Leasehold Improvements
8330 Depreciation on Building
8340 Depreciation on Furniture and Equipment

CORPORATE OVERHEAD, INTEREST AND OTHER (9000)
9000 Corporate Overhead
9005 Officers' Salaries
9010 Directors' Salaries
9015 Corporate Office Payroll
9020 Corporate Office Employee Benefits
9025 Corporate Office Rent
9030 Corporate Travel
9035 Corporate Telephone and Communications
9040 Corporate Office Automobile Expense
9045 Corporate Office Insurance
9050 Corporate Office Utilities
9055 Legal and Accounting
9060 Corporate Miscellaneous Expense
9100 Interest Expense
9110 Notes Payable
Notes Payable
9120 Long Term Debt
9130 Other
9200 Other (Income) Expense
9210 Grease and Waste Sales
9220 Gain/Loss on Asset Sales
9230 Management Fee

INCOME TAXES (9500)
9500 Federal and State Income Taxes
9510 Federal Income Tax 
9520 State Income Tax

Page 8