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 |