Restaurant Management (Double-Entry)

Ideal template to manage the double-entry accounting of a restaurant, a bar, a pizzeria or a take-away.

Country: Universal | File type: Double-Entry Accounting | Category: Business

Restaurant

Accounting 2022

Basic Currency: USD

Double-entry

Accounts
Group Account Description Gr
    BALANCE SHEET  
       
    ESTATE  
  1000 Cash on hand 100
  1020 Bank account 100
100   Cash and cash equivalents 10
  1100 Customers account 10
       
  1301 Food 120
  1302 Beverage 120
  1304 Beer 120
  1305 Wine 120
  1306 Liquor 120
  1307 Merchandise 120
120   Inventories 10
       
10   Current assets 1
       
  1200 Property 150
  1201 Kitchen equipment 150
150   Tangible assets 14
       
14   Fixed Assets 1
       
1   Total Assets 00
       
    LIABILITIES  
  2000 Loan 200
  2030 Suppliers 200
200   Suppliers or creditors 20
       
20   Total Liabilities 2
       
  2970 Profit / Loss carried forward 290
29A   Profit / Loss for the year 290
290   Equity 2
       
2   Total Liabilities and Equity 00
       
       
    PROFIT & LOSS STATEMENT  
       
    INCOME  
  4000 Food 400
  4001 Beverage 400
  4002 Beer 400
  4003 Wine 400
  4004 Liquor 400
  4005 Merchandise 400
  4010 Interest income 400
  4020 Income from sales 400
400   Total Income 0
       
    EXPENSES  
  3000 Food 300
  3001 Beverage 300
  3002 Beer 300
  3003 Wine 300
  3004 Liquor 300
  3005 Merchandise 300
300   Total Cost of Goods Purchase 300-310
       
  3100 Labor cost 310
  3101 Taxes & Benefits 310
  3102 Personal Insurance 310
310   Total Payroll Cost 300-310
       
300-310   Total Prime Cost 30
       
  3201 Janitorial 320
  3202 Disposables 320
  3203 Credit card fees 320
320   Total Direct Operating Expenses 30
       
  3301 Sales and marketing 330
  3302 Discounts and coupons 330
  3303 Water & Power 330
  3304 Natural Gas 330
  3305 Wood 330
  3306 Repair and Maintenance 330
330   Total Operating Expenses 30
       
  3401 Rent 340
  3402 Property taxes 340
  3403 Property maintenance 340
  3404 Property insurance 340
340   Total Occupancy Expenses 30
       
  3501 Liability Insurance 350
  3510 Workers' compensation 350
  3520 Telephone & DSL 350
  3521 Cable / Satellite TV 350
  3530 License & Permits 350
  3531 Shrinkage 350
  3532 POS / IT Service 350
  3533 Alarm fee 350
  3534 Pest Control 350
  3535 Trash Service 350
  3536 Towel/Apron Service 350
  3540 Office Supplies 350
  3541 Bank fees 350
  3542 Accounting fees 350
  3543 Legal fees 350
  3545 Health Department Consultant 350
  3560 Miscellaneous expense 350
350   Total Fixed Expenses 30
       
30   Total Expenses 0
       
0   Total Operating Result 29A
       
00   Difference should be = 0 (blank cell)  
       
       
       
       
       
       
       

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