Chart of Accounts for Restaurants

This is the default chart of accounts we use for Simple Restaurant Accounting. It includes all the accounts we believe the average restaurant will need, and combines some common accounts that are rarely used by smaller businesses.



It has inventory and cost of goods categories broken down by food type, such as meat, dairy, and produce. It also includes multiple bank accounts and credit cards, which help establish the pattern of account numbers.

You can also download this list as a csv file for free, and a Quickbooks IIF format is also available to download.

Account Type Account Name Account Number
Asset Cash 1000
Asset Primary Bank Account 1010
Asset Bank Account #2 1020
Asset Bank Account #3 1030
Asset Bank Account #4 1040
Asset Merchant Deposit Account 1060
Asset Merchant Deposit Account #2 1070
Asset Checks Received 1080
Asset Accounts Receivable 1100
Asset Food Inventory 1200
Asset Meat Inventory 1210
Asset Poultry Inventory 1220
Asset Seafood Inventory 1230
Asset Dairy Inventory 1240
Asset Produce Inventory 1250
Asset Bakery Inventory 1260
Asset Frozen Inventory 1270
Asset Grocery Dry & Canned Inventory 1280
Asset Beverage Inventory 1320
Asset Liquor Inventory 1330
Asset Beer Inventory 1340
Asset Wine Inventory 1350
Asset Merchandise Inventory 1360
Asset Bar & Consumable Inventory 1380
Asset Prepaid Expenses & Advances 1400
Asset Recycle return value 1450
Long Term Asset Fixed assets 1500
Long Term Asset Land & Building 1510
Long Term Asset Automobile 1520
Long Term Asset Furniture Fixtures & Equipment 1530
Long Term Asset Leasehold Improvements 1540
Long Term Asset Accumulated Depreciation 1600
Long Term Asset Capitalized Start Up Expenses 1700
Long Term Asset Security Deposits 1800
Liability Accounts Payable 2000
Liability Credit Card 2110
Liability Credit Card #2 2120
Liability Credit Card #3 2130
Liability Credit Card #4 2140
Liability Sales Tax Payable 2210
Liability Second Tax Payable 2220
Liability Payroll Liabilities 2250
Liability Second Payroll Liability 2260
Liability Tips held 2280
Liability Gift cards & certificates 2300
Liability Customer Credits 2350
Long term liability Notes Payable 2400
Long term liability Other debt 2500
Equity Owner Capital 3000
Equity Common Stock 3100
Equity Retained Earnings 3300
Revenue Sales Revenue 4000
Revenue Food Sales 4200
Revenue Beverage Sales 4320
Revenue Liquor Sales 4330
Revenue Beer Sales 4340
Revenue Wine Sales 4350
Revenue Merchandise Sales 4360
Revenue Catering & contracts 4500
Revenue Other Operating Income 4700
Revenue Discounts 4900
Cost of Goods Sold Cost of Sales 5000
Cost of Goods Sold Food Cost 5200
Cost of Goods Sold Meat Cost 5210
Cost of Goods Sold Poultry Cost 5220
Cost of Goods Sold Seafood Cost 5230
Cost of Goods Sold Dairy Cost 5240
Cost of Goods Sold Produce Cost 5250
Cost of Goods Sold Bakery Cost 5260
Cost of Goods Sold Frozen Cost 5270
Cost of Goods Sold Grocery Dry & Canned Cost 5280
Cost of Goods Sold Beverage Cost 5320
Cost of Goods Sold Liquor Cost 5330
Cost of Goods Sold Beer Cost 5340
Cost of Goods Sold Wine Cost 5350
Cost of Goods Sold Merchandise Cost 5360
Cost of Goods Sold Bar & Consumable Cost 5380
Cost of Goods Sold Delivery & direct labor Cost 5600
Cost of Goods Sold Merchant Fees 5700
Expenses Inventory Loss/Waste 5800
Expenses Labor related expenses 6000
Expenses Management Wages 6100
Expenses Staff Wages 6200
Expenses Contract Labor 6300
Expenses Commissions paid 6400
Expenses Employee Benefits 6500
Expenses Workers Comp Insurance 6600
Expenses Employers Payroll Taxes 6700
Expenses Payroll processing expense 6800
Expenses Direct Operating Expenses 7100
Expenses China – Glassware – Flatware 7110
Expenses Restaurant & Kitchen Supply 7120
Expenses Cleaning Supply & Expense 7130
Expenses Decorations & Guest Supply 7140
Expenses Laundry – Linen – Uniforms 7150
Expenses Fees – Permits – Licenses 7160
Expenses Pest – Security – other contract 7200
Expenses POS – Tech support – Online serv 7250
Expenses Marketing 7300
Expenses Media & Print advertising 7310
Expenses Promotional events 7320
Expenses Automobile & travel 7400
Expenses Music and Entertainment 7500
Expenses Repairs and Maintenance 7600
Expenses Utilities 7700
Expenses Telephone & net connection 7750
Expenses General and Administrative 7800
Expenses Bad Debts – Over/short 7810
Expenses Bank fees 7820
Expenses Insurance 7830
Expenses Interest 7840
Expenses Professional fees 7850
Expenses Misc. Office expense 7890
Expenses Rent and Occupancy costs 8100
Expenses Equipment Rental 8200
Expenses Sales tax paid on purchases 8600
Expenses Amortization 8700
Expenses Other expense 8900
Expenses Income Tax 9000
Equity Gain/Loss on sale of assets 9500
Revenue Other Income (not from operation 9900
Expenses Ask My Accountant 9999