Restaurant & Food Chart of Accounts

A comprehensive accounting structure tailored for restaurant & food businesses

Why Use This Template?

A well-structured Chart of Accounts is essential for accurate financial tracking and reporting in the restaurant & food 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 customers for catering or large orders
1103	Inventory - Food & Beverage	Asset	Current Asset	Raw materials, food ingredients, and beverage supplies
1201	Kitchen Equipment	Asset	Fixed Asset	Cost of kitchen appliances, ovens, and cooking equipment
1202	Furniture & Fixtures	Asset	Fixed Asset	Dining tables, chairs, and other restaurant furniture
1401	Prepaid Rent	Asset	Prepayment	Payments made in advance for restaurant rental space
1402	Prepaid Insurance	Asset	Prepayment	Insurance premiums paid in advance
2101	Accounts Payable	Liability	Current Liability	Money owed to suppliers for food, beverages, and services
2102	Taxes Payable	Liability	Current Liability	Sales tax, income tax, and other taxes owed
2103	Wages Payable	Liability	Current Liability	Unpaid salaries and wages owed to restaurant staff
2201	Long-term Equipment Loan	Liability	Non-Current Liability	Long-term loan for purchasing kitchen or restaurant equipment
3101	Owner's Equity	Equity	Equity	Initial and additional investments by the restaurant owner
3102	Retained Earnings	Equity	Equity	Profits retained in the business
4101	Depreciation Expense	Expense	Depreciation	Allocation of costs for kitchen and restaurant equipment over time
4201	Food Costs	Expense	Direct Costs	Cost of raw food ingredients used in meal preparation
4202	Beverage Costs	Expense	Direct Costs	Cost of beverages served to customers
4203	Direct Labor Costs	Expense	Direct Costs	Wages for kitchen and service staff directly preparing and serving food
4301	Restaurant Rent	Expense	Overhead	Cost of leasing restaurant premises
4302	Utilities Expense	Expense	Overhead	Electricity, water, internet, and gas expenses
4303	Administrative Salaries	Expense	Overhead	Salaries for restaurant administrative staff
4304	Repairs and Maintenance	Expense	Overhead	Maintenance and repair costs for kitchen equipment and facilities
4305	Marketing & Promotions	Expense	Overhead	Advertising and promotional expenses
5101	Food Sales Revenue	Revenue	Revenue	Revenue from food items sold
5102	Beverage Sales Revenue	Revenue	Revenue	Revenue from beverages sold
5103	Catering Revenue	Revenue	Revenue	Revenue from catering services
5104	Event Hosting Revenue	Revenue	Revenue	Revenue from hosting events at the restaurant