Hospitality & Services Chart of Accounts

A comprehensive accounting structure tailored for hospitality & services businesses

Why Use This Template?

A well-structured Chart of Accounts is essential for accurate financial tracking and reporting in the hospitality & services sector. This template includes industry-specific accounts and categories designed to match your business operations.

How to Use This Template

Review the account structure below
Download in your preferred format (CSV or PDF)
Customize account codes and names as needed
Import into your accounting software

Chart of Accounts

Account Code	Account Name	Category	Type	Description
1101	Cash	Asset	Current Asset	Physical cash and bank accounts
1102	Accounts Receivable	Asset	Current Asset	Money owed by guests for accommodation and services
1103	Inventory - Housekeeping Supplies	Asset	Current Asset	Inventory of linens, toiletries, and cleaning supplies
1201	Property and Buildings	Asset	Fixed Asset	Cost of hotel property, buildings, and infrastructure
1202	Furniture and Fixtures	Asset	Fixed Asset	Cost of hotel furniture, fixtures, and fittings
1203	Equipment	Asset	Fixed Asset	Kitchen equipment, laundry machines, and maintenance tools
1401	Prepaid Insurance	Asset	Prepayment	Insurance premiums paid in advance
1402	Prepaid Rent	Asset	Prepayment	Payments made in advance for rental spaces or services
2101	Accounts Payable	Liability	Current Liability	Money owed to suppliers for goods and services
2102	Wages Payable	Liability	Current Liability	Unpaid salaries and wages owed to employees
2103	Taxes Payable	Liability	Current Liability	Taxes owed to government authorities
2201	Property Mortgage Payable	Liability	Non-Current Liability	Long-term mortgage loan for property
3101	Owner's Equity	Equity	Equity	Owner's initial and additional investments in the business
3102	Retained Earnings	Equity	Equity	Cumulative profits retained in the business
4101	Depreciation Expense	Expense	Depreciation	Allocation of costs for property, furniture, and equipment over time
4201	Room Supplies Expense	Expense	Direct Costs	Costs of linens, toiletries, and in-room amenities
4202	Food and Beverage Costs	Expense	Direct Costs	Cost of ingredients and supplies for food and beverages
4203	Housekeeping Labor Costs	Expense	Direct Costs	Wages of housekeeping staff
4301	Property Rent	Expense	Overhead	Cost of leasing property or additional spaces
4302	Utilities Expense	Expense	Overhead	Electricity, water, internet, and other utilities
4303	Administrative Salaries	Expense	Overhead	Salaries for administrative and support staff
4304	Repairs and Maintenance	Expense	Overhead	Maintenance and repair costs for property and equipment
4305	Marketing and Advertising	Expense	Overhead	Expenses for promoting hospitality services
5101	Room Revenue	Revenue	Revenue	Revenue from room bookings and accommodations
5102	Food and Beverage Revenue	Revenue	Revenue	Revenue from food and beverage sales
5103	Event Hosting Revenue	Revenue	Revenue	Revenue from hosting events and conferences
5104	Spa and Wellness Revenue	Revenue	Revenue	Revenue from spa and wellness services