RESTAURANT CHART OF ACCOUNTS

Balance Sheet Accounts

ASSETS LIABILITIES
1000 CASH 2000 PAYABLES
1010 Change & Petty Cash 2010 Accounts Payable
1020 Operating Account 2020 Current Portion of Notes Payable
2030 Withholding & FICA Taxes
1100 ACCOUNTS RECEIVABLE 2040 Federal Unemployment Taxes
1110 Customers 2050 State Unemployment Taxes
1120 Employee Loans & Advances 2060 Sales Tax
1130 Other 2070 Liquor Tax

1200 INVENTORY 2100 ACCRUED EXPENSES

1210 Food 2110 Rent
1220 Liquor 2120 Percentage Rent
1230 Beer 2130 Payroll
1240 Wine 2140 Interest
1250 Supplies 2150 Real Estate Taxes
2160 Personal Property Taxes
1300 PREPAID EXPENSES 2170 Vacation
1310 Insurance 2180 Other
1320 Taxes
1330 Licenses 2500 NOTES PAYABLE
2510 Note Payable - Building
1400 PROPERTY & EQUIPMENT 2520 Note Payable - Equipment
1410 Land 2530 Capital Leases
1420 Building
1430 Leasehold Improvements EQUITY
1440 Furniture, Fixtures & Equipment
1450 Automobiles & Trucks 2900 Common Stock
1500 Accumulated Depreciation-Building 2910 Paid in Capital
1510 Accumulated Amortization-Leasehold 2920 Retained Earnings
1520 Accumulated Depreciation-FF&E
1530 Accumulated Depreciation-Autos & Trucks

1600 OTHER ASSETS

1610 Deposits
1620 Pre-opening Expenses
1630 Organizational Costs
1640 Liquor License
 RESTAURANT CHART OF ACCOUNTS
P&L ACCOUNTS

3000 SALES 4500 MARKETING

3010 Food 4510 Selling & Promotion
3020 Liquor 4520 Advertising
3030 Beer 4530 Public Relations
3040 Wine 4540 Research
4545 Complimentary Food & Beverages
4000 COST OF SALES 4550 Discounted Food & Beverages
4001 Food -
4002 Meat 4600 UTILITIES
4003 Seafood 4610 Electrical
4004 Poultry 4620 Gas
4005 Produce 4630 Water
4006 Bakery 4640 Trash Removal
4007 Dairy
4008 Grocery & Dry Goods 4700 GENERAL & ADMINISTRATIVE
4009 Non-alcoholic Beverages 4705 Office Supplies
4020 Liquor 4710 Postage & Delivery
4030 Bar Consumables 4715 Telephone / Communications
4040 Beer 4720 Payroll Processing
4050 Wine 4725 Insurance - General
4060 Paper (QSR) 4730 Dues & Subscriptions
4735 Travel Expenses
4100 SALARIES & WAGES 4740 Credit Card Discounts
4110 Management 4745 Bad Debts
4120 Dining Room 4750 Cash (Over) / Short
4130 Bar 4755 Bank Deposit Services
4140 Kitchen 4760 Bank Charges
4150 Dishroom 4765 Accounting Services
4160 Office 4770 Legal & Professional
4775 Security / Alarm
4200 EMPLOYEE BENEFITS 4780 Training
4210 Payroll Taxes 4785 Miscellaneous
4220 Worker's Compensation Insurance
4230 Group Insurance 4800 REPAIRS & MAINTENANCE
4240 Management Meals 4810 Maintenance Contracts
4250 Employee Meals 4820 R&M - Equipment
4260 Awards & Prizes 4830 R&M - Building
4270 Employee Parties & Sports Activities 4840 Grounds Maintenance
4280 Medical Expenses 4850 Parking Lot

4300 DIRECT OPERATING EXPENSES 5000 OCCUPANCY COSTS

4305 Auto & Truck Expense 5010 Rent
4310 Uniforms 5020 Equipment Rental
4315 Laundry & Dry Cleaning 5030 Real Estate Taxes
4320 Linen 5040 Personal Property Taxes
4325 Tableware 5050 Insurance-Property & Casualty
4330 Silverware 5060 Other Municipal Taxes
4335 Kitchen Utensils
4340 Paper Supplies 6000 DEPRECIATION & AMORTIZATION
4345 Bar Supplies 6010 Buildings
4350 Restaurant Supplies 6020 Furniture, Fixtures & Equipment
4355 Cleaning Supplies 6030 Amortization of Leasehold Improvements
4360 Contract Cleaning
4365 Menu & Wine List 7000 OTHER (INCOME) EXPENSE
4370 Pest Control 7010 Vending Commissions
4375 Flowers & Decorations 7020 Telephone Commissions
4380 Licenses & Permits 7030 Waste Sales
4385 Banquet & Event Expenses 7040 Interest Expense
4390 Other Operating Expenses 7050 Officers Salaries & Expenses
7060 Corporate Office Expenses
4400 MUSIC & ENTERTAINMENT
4410 Musicians & Entertainers 8000 INCOME TAXES
4420 Cable TV/Wire Services 8010 Federal Income Tax
4430 Royalties to ASCAP, BMI 8020 State Income Tax
 COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts

SALES Bar Consumables

Food Fruit juices
Net food sales (gross food sales less sales tax,
Sweet & sour
discounts
& comps) Lemons & limes
Liquor Grenadine
Net liquor sales (gross liquor sales less tax and comps) Gimlet
Beer Cherries
Net beer sales (gross beer sales less tax and comps) Green olives
Wine Cocktail mixes
Net wine sales (gross wine sales less tax and comps) Bloody Mary mix
Frozen mixes
COST OF SALES Beer
Meat Draft & bottle beer & ale
Beef products Wine
Lamb Wine
Buffalo Paper (QSR)
Veal Bags
Pork Cups, lids, straws
Bacon Plates, containers, lids
Seafood Plastic utensils
Fish Napkins
Shrimp
Salmon SALARIES & WAGES
Scallops Management
Calamary Gross wages of GM, assistant managers,
Crab Meat chef, kitchen manager
Poultry Dining Room
Chicken Gross wages of servers, host/hostess, bussers
Turkey Bar
Duck Gross wages of bartender, bar backs
Produce Kitchen
Raw fruits & vegetables Gross wages of expo, line cooks, prep cooks
Bakery & other kitchen personnel
Bread Dishroom
Rolls Gross wages of dish room personnel
Desserts Office
Tortillas Gross wages of bookkeeping, marketing personnel
Dairy EMPLOYEE BENEFITS
Cheese Payroll Taxes
Eggs/egg yolk substitute Employer's Social Security & Medicare taxes
Milk Federal unemployment taxes
Cream State unemployment taxes
Butter Worker's Comp.
Grocery & Dry Goods Workman's comp insurance premiums
Grains (beans, rice) Group Insurance
Can goods Group medical premiums
Mayo, ketchup, mustard Group dental premiums
Salad dressings Group life and disability premiums
Spices Management Meals
Sugar Cost of food & beverages on management meal comps
Pasta Employee Meals
Oils Cost of food & beverages on employee meal discounts
Frozen fruits & vegetables Awards & Prizes
Condensed & evaporated milk Plaques, movie tickets, other items
Non-alcoholic Beverages Employee Parties & Sports Activities
Soft drink syrup, cans, bottles Employee Christmas party and other employee functions
CO2 Sponsorship & uniforms for employee sports teams
Coffee Medical Expenses
Tea Out of pocket employee medical expenses
Bottled water First aid kit
Hot Cocoa Medicines
Liquor
Liquor
Vermouth

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 COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts

Bottled Cocktails

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 COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts

DIRECT OPERATING EXPENSES Paper Supplies - continued

Auto & Truck Expense Straws
All expenses on delivery vehicles To-go products
Mileage reimbursement for operating personnel Liners
Uniforms Wax paper
Aprons Filter paper
Hats & caps Bar Supplies
Jackets Bar utensils
Shirts Bev naps
Shoes Stir stics
Dresses Spoons
Uniform cleaning & repairs Stirrers
Laundry & Dry Cleaning Shakers
All laundry & dry cleaning services Corkscrews
Linen Strainers
Napkins Bottle stoppers
Tablecloths Complimentary food (nuts, popcorn, chips)
Doilies Restaurant Supplies
Side towels Paper towels
Tabletops Hand soap & lotion
Tableware Facial tissue
Plates Light bulbs
Cups Latex gloves
Bowls Guest checks/POS paper
Pitchers Toilet paper, toilet covers
Drinking glasses Cleaning Supplies
Wine glasses Brooms, sweepers, mops & pails
Shot glasses Cleaning brushes
Tumblers Dishwasher supplies
Coffee cups & pots Latex gloves
Ashtrays Dust cloths
Carages Trash can liners
Candlesticks Soaps, polishes, cleaning compounds
Silverware Steel wool, cleaning cloths
Flatware Trash can liners
Ladles Detergent for pots and pans
Serving dishes Bleach
Platters Contract Cleaning
Trays Outside cleaning service for hoods, floors, windows, etc.
Kitchen Utensils Menu & Wine List
Batter bowls Design services
Beaters Menu jackets
Can & bottle openers Paper & Printing
Cutting boards Pest Control
Food warmer supplies Extermination services
Knives Flowers & Decorations
Measuring cups Fresh flowers
Measuring spoons Plant rental
Mellon Baller Ice carvings
Mixing bowls Center pieces
Mixing spoons Holiday decorations
Pastry bags Licenses & Permits
Prep trays Federal, state & municiple licenses
Rubber mats Special permits
Squeeze Bottles Inspection fees
Steel sharpening Blck Banquet Expenses
Strainers Catering & event expenses not noted above
Paper Supplies (tableservice restaurant) Equipment rentals
Boxes plastic or styrofoam to go Special decorations
Bags paper white Other Operating Expenses
Bags to-go with handle Miscellaneous operating expenses not noted above
Foil wrapping Reimbursement for lost or damaged articles
Paper cups Snow removal
Paper napkins Ice for kitchen & beverage service

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 COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts

MUSIC & ENTERTAINMENT Travel Expenses

Musicians & Entertainers Travel costs except travel associated with promotion
Cable TV/Wire Services and research which is charged to a Marketing account
Royalties to ASCAP, BMI Mileage reimbursement
Airline tickets
MARKETING Hotels, meals
Selling & Promotion Credit Card Discounts
Direct mail All fees charged by credit card companies for merchant
Postage account services
Advertising Bad Debts
Newspapers & magazines Uncollectable receivables/house accounts
Outdoor signs Uncollectable credit card chargebacks
Radio & television Cash (Over) / Short
Photographs, preparation of copy Server, cashier, bartender shortages not collectable
Printing Bank Deposit Services
Public Relations Armored car services
Sports team sponsorship Bank Charges
Civic and community projects Bank processing, NSF and other fees
Donations to non-profit organizations Safe deposit box rental
PR firm fees Accounting Services
Research 3rd party monthly bookkeeping & accounting services
Product testing Federal & state annual income tax returns
Visits to other restaurants Legal & Professional
Travel in connection with research Legal
Outside research firm Engineering & other professional
Conducting focus groups Security / Alarm
Complimentary Food & Beverages Police officers, security guards
Customer comps for kitchen mistakes, bad experience Security system
Comps for special guests, dignitaries Training
Discounted Food & Beverages Training manuals - creation and printing
Product cost on discounts Outside training materials
Outside seminars
UTILITIES Outside speakers & trainers
Electrical Miscellaneous
Gas / Heating Oil Small items not included in Admin categories above
Water
Water consumed REPAIRS & MAINTENANCE
Water discharged Maintenance Contracts
Water softner/purifying compounds Office equipment
Trash Removal POS / computers
Other items
GENERAL & ADMINISTRATIVE R&M - Equipment
Office Stationary, Printing & Supplies Dishroom equipment
Office supplies Kitchen equipment
Printing for stationary, forms, guest checks Refrigeration/ walk-in
Bank checks, deposit slips Office equipment
Postage & Delivery Replacement of equipment costing under $500
Postage except amount spent on advertising (code equipment costing over $500 to asset account)
Courier and overnight delivery services R&M - Building
Telephone / Communications HVAC
Telephone equipment rental Structure
Local & long distance service Flooring
Cellular & paging services Grounds Maintenance
High-speed Internet access Lawn & landscaping
Payroll Processing Tree care, planting & removal
3rd payroll processing like ADP, Paychex Parking Lot
Insurance - General Repairs, resurfacing, restriping
General & umbrella liability
Liquor liability
Fidelity bonds
Partner & officer life insurance
Dues & Subscriptions
Membership dues in business organizations
Subscriptions to trade journals & publications

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 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

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