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A complete Chart of Accounts for restaurants and food service businesses. Track food costs, labor, and calculate your prime cost.
Use This TemplateThis template includes 33 accounts for restaurant operations.
Primary operating account
Register cash on hand
Value of food stock
Value of beer, wine, liquor
Ovens, refrigerators, etc.
Build-out and renovations
Amounts owed to food vendors
Business credit card
Collected sales tax
Wages, tips, taxes owed
Unredeemed gift cards
Revenue from food items
Revenue from drinks
Beer, wine, liquor revenue
Off-site catering revenue
Delivery and takeout orders
Revenue when cards are redeemed
Direct food ingredient costs
Non-alcoholic beverage costs
Beer, wine, liquor costs
To-go containers, napkins
Back of house labor
Servers, hosts, bussers
Manager compensation
Employer payroll taxes
Restaurant lease
Electric, gas, water
Equipment repairs
Plates, glasses, utensils
Chemicals, mops, etc.
Merchant processing fees
Advertising, promotions
DoorDash, Uber Eats commissions
Prime cost = Food Cost + Beverage Cost + Labor. Restaurants should aim for 55-65% prime cost. Track this weekly to catch problems early.
Food and beverage have different cost structures. Tracking them separately reveals which drives profitability.
Delivery apps take 15-30% commission. Track delivery revenue and fees separately to see if third-party delivery is profitable.
Split labor into kitchen, front of house, and management to identify where labor costs are highest.
Generate this template for QuickBooks® Desktop or Online.
Generate Restaurant Template