Restaurant Chart of Accounts |
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| 1010 | Cash in Bank – General | 5200 | Cost of Sa les-Beverage |
| 1020 | Cash in Bank – Payroll | 5300 | Cost of Sa les-Catering |
| 1030 | Cash Register Drawer | 5400 | Cost of Sa les-Rentals |
| 1040 | Petty Cash | 5500 | Other Cost of Sa les |
| 1100 | Accounts Rece ivable | 6000 | Automobile Expense |
| 1200 | Inventory | 6010 | Advertising/Marketing |
| 1300 | Deposits Paid | 6020 | Bad Debts |
| 1310 | Prepaid Insurance | 6030 | Bank Charges |
| 1320 | Prepaid Taxes | 6040 | Contributions |
| 1330 | Prepaid licenses | 6050 | Dues & Subscriptions |
| 1700 | K itchen Equipment | 6060 | Employee Meals |
| 1720 | Dining Room Furn& Fixt | 6070 | Exterminator |
| 1730 | China,Glass,Silver,linen | 6080 | General Insurance |
| 1740 | Off ice Furniture & Fixtures | 6090 | Group Insurance |
| 1750 | Automobiles | 6100 | Laundry & linen |
| 1760 | Improvements | 6110 | Late Fees (Pena lties) |
| 1800 | AccumDepr-K itchen Equipment | 6120 | Legal& Professional |
| 1820 | AccumDepr-DR Furn& Fixt | 6130 | K itchen Supplies |
| 1830 | AccumDepr-Ch,GI,Sil,Lin | 6140 | Off ice Supplies |
| 1840 | AccumDepr-Off ice Furn& Fixt | 6150 | Postage |
| 1850 | AccumDepr-Automobiles | 6160 | Repairs & Maintenance |
| 1860 | Amort ization- Improvements | 6170 | Rent |
| 2100 | Accounts Payable | 6180 | Replacements |
| 2200 | Sa les Tax Payable | 6190 | Rubbish Removal |
| 2300 | FederalWithholdingTax | 6200 | Sa laries-Management |
| 2400 | State WithholdingTax | 6210 | Sa laries-Host/Hostess |
| 2500 | FICA Tax Payable | 6220 | Sa laries-Waiter/Waitress |
| 2550 | State Disability Tax | 6230 | Sa laries-Bus Person |
| 2560 | Employees’ Payroll Deductions | 6240 | Sa laries-Dishwasher |
| 2700 | Note Payable | 6250 | PayrollTax Expenses |
| 2999 | Suspense | 6260 | Retirement Plan Compensation |
| 3000 | CapitalStock | 6300 | Telephone |
| 3020 | Retained Earnings | 6350 | Travel& Enterta inment |
| 4100 | Food Sa les | 6400 | Uniforms |
| 4200 | Beverage Sa les | 6450 | Utilities |
| 4300 | Catering Fees | 9000 | Interest Income |
| 4400 | RentalFees | 9100 | Gain on Assets |
| 4500 | Other Income | 9500 | Interest Expense |
| 5100 | Cost of Sa les-Food | 9600 | Loss on Assets |
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