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

Restaurants, Cafes & Bars Chart of Accounts

Name: Restaurants, Cafes & Bars QuickBooks Online Chart of Accounts Template
Creator: Ledgerbrook
License: https://creativecommons.org/licenses/by/4.0/

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.

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QuickBooks Online Ready CSV

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

Download QBO 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

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

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.

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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.