Guidance for Coding (Classification)
3000 Sales
Note: Sales amounts should not include sales tax
3005
Food Sales Breakfast
3010
Food Sales Breakfast - Takeout
3015
Beverage Sales Breakfast
Coffee, tea, soda, juice, and other soft-drinks (non-alcoholic)
3020
Food Sales Lunch
3025
Food Sales Lunch - Takeout
3030
Beverage Sales Lunch
Coffee, tea, soda, juice, and other soft-drinks (non-alcoholic)
3035
Food Sales Dinner
3040
Food Sales Dinner - Takeout
E. Financial Accounting. Published by Worth Publishers, Inc.; New York, New York.
F. Intermediate Accounting. Published by John Wiley & Son's, Inc.; New York, York.
Several resources were used in designing this chart of accounts. All sources are consistent with the recommendations contained in the National
Restaurant Association's all time best selling publication: A Uniform System of Accounts for Restaurants. The accounts listed below will facilitate
the preparation of financial information that can be compared, in a meaningful way, against averages for the industry.
D. RestaurantOwner.com www.restaurantowner.com. Jim Laube, editor.
This chart of accounts is, by design, extensive. This will facilitate a careful analysis of the financial side of a restaurant's operations even if expensive
point-of-sale software is not used. It should be realized that, for instance, to track food costs as indicated by accounts numbered 4005 through 4040,
requires the coding of supplier invoices accordingly. Accounts that are not applicable to your operation can be omitted and then added later if the nature
Resources used were as follows:
A. A Uniform System of Accounts for Restaurants. Published by the National Restaurant Association; Washington, D.C.
C. Restaurant Startup & Growth magazine. Published by RS&G Distributor, LLC; Parkville, Missouri. Barry K. Shuster, editor.
of your business changes.
Typically, each group of accounts is assigned a numerical sequence, and the individual accounts within the group are given a number. Gaps are left
between the n