---
title: "Restaurant Chart of Accounts | Ledgerbrook"
source: https://ledgerbrook.com/tools/chart-of-accounts/restaurants/
description: "Standard QuickBooks Online chart of accounts for restaurants and bars. Prime cost, tip clearing, and free QBO CSV download."
---

Industry Accounting BlueprintUniform System of Accounts for Restaurants (USAR) layout

# Restaurants, Cafes & Bars Chart of Accounts

A restaurant chart of accounts follows the layout of the Uniform System of Accounts for Restaurants (USAR): sales, cost of sales, labor, then controllable and occupancy costs. It isolates food and beverage COGS to measure prime cost (target 60% of revenue or less), runs card tips through a tip liability account (2120), and separates delivery app commissions.

📥

QuickBooks Online Ready CSV

Includes all 47 numbered accounts, types, and official QBO detail types.

[Download QBO CSV](/downloads/chart-of-accounts/restaurants-chart-of-accounts-quickbooks.csv)

Industry Gotchas

## Key Accounts Most Bookkeepers Set Up Incorrectly

Account #2120Other Current Liabilities

### Direct Tip Liability (Credit Card Tips)

Why It Matters:

Credit card tips belong to staff, not the house. Tips collected at POS pass through here and clear upon payroll payout.

⚠️ Common Mistake:

Recording tips collected as restaurant revenue and tip payouts as wage expenses, inflating both numbers and muddying payroll tax reporting.

Account #5010Cost of Goods Sold

### Food Cost - Meats, Seafood & Dairy

Why It Matters:

First of three food cost accounts (5010-5030) splitting proteins, produce, and dry goods so food-cost variance shows by category.

⚠️ Common Mistake:

Lumping beer, wine, and food into one generic 'Supplies' account, making food-cost variance tracking impossible.

Account #5060Cost of Goods Sold

### Beverage Cost - Distilled Spirits & Cordials

Why It Matters:

One of four beverage cost accounts (5040-5070) that let you calculate pour cost by category; spirits typically run 18%–24%.

⚠️ Common Mistake:

Mixing bar garnishes and non-alcoholic retail beverages into food COGS.

Account #7020Expenses

### Delivery Marketplace Commissions & Marketing

Why It Matters:

Measures 15%–30% platform cuts taken by DoorDash, UberEats, and Grubhub on off-premise sales.

⚠️ Common Mistake:

Booking only net bank deposits, hiding thousands of dollars in lost delivery commission expenses.

Account Hierarchy

## Complete Restaurants Account Tree

All (47)Assets (1000s)Liabilities (2000s)Equity (3000s)Revenue (4000s)COGS (5000s)Expenses (6000s)

| Code | Account Name | QuickBooks Account Type | QuickBooks Detail Type | Action |
| --- | --- | --- | --- | --- |
| 1010 | Operating Checking | Bank | Checking | Copy |
| 1020 | Payroll Checking | Bank | Checking | Copy |
| 1030 | Cash in Register & Safe Till | Bank | Cash on Hand | Copy |
| 1040 | POS Settlement Clearing | Other Current Assets | Other Current Assets | Copy |
| 1050 | Delivery App Clearing - DoorDash | Other Current Assets | Other Current Assets | Copy |
| 1060 | Delivery App Clearing - Uber Eats | Other Current Assets | Other Current Assets | Copy |
| 1210 | Food Inventory Stock | Other Current Assets | Inventory | Copy |
| 1220 | Bar Inventory Stock (Beer, Wine, Spirits) | Other Current Assets | Inventory | Copy |
| 1510 | Kitchen & Bar Machinery | Fixed Assets | Machinery & Equipment | Copy |
| 1520 | Leasehold Dining Buildout | Fixed Assets | Leasehold Improvements | Copy |
| 1590 | Accumulated Depreciation | Fixed Assets | Accumulated Depreciation | Copy |
| 2010 | Accounts Payable - Food & Beverage Vendors | Accounts Payable (A/P) | Accounts Payable (A/P) | Copy |
| 2020 | Operations Credit Card | Credit Card | Credit Card | Copy |
| 2110 | State & Local Meals Tax Payable | Other Current Liabilities | Sales Tax Payable | Copy |
| 2120 | Direct Tip Liability (Credit Card Tips) | Other Current Liabilities | Other Current Liabilities | Copy |
| 2210 | Payroll Tax Liabilities | Other Current Liabilities | Payroll Tax Payable | Copy |
| 2510 | SBA & Bank Term Notes Payable | Long Term Liabilities | Notes Payable | Copy |
| 3010 | Owner's Contributed Capital | Equity | Owner's Equity | Copy |
| 3020 | Owner's Personal Draws | Equity | Owner's Equity | Copy |
| 3030 | Retained Earnings | Equity | Retained Earnings | Copy |
| 4010 | Food Sales - Dine-In & Takeout | Income | Sales of Product Income | Copy |
| 4020 | Draft & Bottled Craft Beer Sales | Income | Sales of Product Income | Copy |
| 4030 | Wine by Glass & Bottle Sales | Income | Sales of Product Income | Copy |
| 4040 | Distilled Spirits & Cocktail Sales | Income | Sales of Product Income | Copy |
| 4050 | Non-Alcoholic Beverage & Coffee Sales | Income | Sales of Product Income | Copy |
| 4060 | Third-Party Delivery Gross Ticket Sales | Income | Sales of Product Income | Copy |
| 5010 | Food Cost - Meats, Seafood & Dairy | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 5020 | Food Cost - Produce, Herbs & Bakery | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 5030 | Food Cost - Pantry Dry Goods, Oils & Spices | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 5040 | Beverage Cost - Kegs & Draft Beer | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 5050 | Beverage Cost - Wine Inventory | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 5060 | Beverage Cost - Distilled Spirits & Cordials | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 5070 | Beverage Cost - Non-Alcoholic Syrups & Soda CO2 | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 5080 | Packaging, Disposables & To-Go Containers | Cost of Goods Sold | Supplies & Materials - COGS | Copy |
| 6010 | Kitchen Labor - Back of House Hourly | Expenses | Payroll Expenses | Copy |
| 6020 | Service Staff Labor - Front of House Hourly | Expenses | Payroll Expenses | Copy |
| 6030 | Culinary & General Management Salaries | Expenses | Payroll Expenses | Copy |
| 6040 | Employer Payroll Taxes (FICA, FUTA, SUTA) | Expenses | Payroll Expenses | Copy |
| 6050 | Restaurant Workers Compensation Insurance | Expenses | Insurance | Copy |
| 7010 | POS Interchange & Card Processing Fees | Expenses | Bank Charges | Copy |
| 7020 | Delivery Marketplace Commissions & Marketing | Expenses | Advertising/Promotional | Copy |
| 7030 | Linens, Bar Aprons & Laundry Service | Expenses | Other Business Expenses | Copy |
| 7040 | Dish Chemicals & Sanitation Supplies | Expenses | Supplies & Materials | Copy |
| 7050 | Hood Cleaning & Refrigeration Maintenance | Expenses | Repair & Maintenance | Copy |
| 8010 | Base Rent & Common Area Maintenance (CAM) | Expenses | Rent or Lease of Buildings | Copy |
| 8020 | Restaurant Gas, Power, Water & Trash | Expenses | Utilities | Copy |
| 8030 | Commercial Music Licensing (ASCAP/BMI) | Expenses | Other Business Expenses | Copy |

No accounts found matching your query.

Reconciliation Rules

## Monthly Sanity Checks for Restaurants Files

- ✓Reconcile daily POS sales summaries (Toast, Square, Clover) to gross bank deposits.
- ✓Confirm Tips Payable clearing account balance returns to $0.00 following each biweekly payroll run.
- ✓Conduct end-of-month walk-in cooler inventory counts to calculate true food and pour cost percentages.
- ✓Tie out third-party delivery accounts receivable schedules against DoorDash and UberEats payout reports.

Outsourced Production Capacity

## Managing Restaurants client files at your firm?

Ledgerbrook provides white-label cleanup, monthly close, and payroll reconciliation for accounting firms. We deliver fully reconciled books under your firm's brand starting at**$99/file**.

[View Firm Partnership →](/for-bookkeeping-firms/)

Frequently Asked Questions

## Restaurants Chart of Accounts FAQ

### How do I import this Restaurants chart of accounts into QuickBooks Online?

Download the pre-formatted QBO CSV file using the button on this page. In QuickBooks Online, click the Gear icon -> Import Data -> Chart of Accounts. Upload the CSV, map the columns (Account Number, Account Name, Type, Detail Type), and click Import. Ensure account numbers are enabled under Account and Settings -> Advanced -> Chart of accounts.

### What accounting standard does this Restaurants chart of accounts follow?

This chart of accounts is designed around the Uniform System of Accounts for Restaurants (USAR) layout. It groups direct operating costs, tax-sensitive accounts, and subledgers to ensure accurate gross margins and CPA tax preparation.

### Can I customize this template for my specific business or firm?

Yes. Once imported into QuickBooks Online, you can add sub-accounts, rename categories to match vendor naming conventions, or delete unused accounts without breaking the core financial reporting hierarchy.