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Below is a detailed chart of accounts for a cafe and restaurant business, organized into categories, and presented in a table format:
Asset Accounts:
Asset Accounts
Account Number
Account Name
Description
1
1000
Cash
Cash on hand and in the cafe's cash register.
2
1010
Bank Accounts
Funds in the cafe's bank accounts.
3
1020
Accounts Receivable
Amounts owed to the cafe by customers (credit sales).
4
1050
Inventory
Value of food, beverages, and other stock in the cafe.
5
1100
Property, Plant & Equipment
6
1110
Furniture and Fixtures
Cost of furniture and fixtures in the cafe.
7
1120
Kitchen Equipment
Cost of kitchen equipment (ovens, stoves, etc.).
8
1130
Coffee Machines
Cost of coffee machines and grinders.
There are no rows in this table
Liability Accounts:
Liability Accounts
Account Number
Account Name
Description
1
1210
Accounts Payable
Amounts owed by the cafe to suppliers (unpaid bills).
2
1220
Accrued Expenses
Unpaid expenses that are accrued and pending payment.
There are no rows in this table
Equity Accounts:
Equity Accounts
Account Number
Account Name
Description
1
1310
Owner's Equity
Owner's investment and retained earnings.
There are no rows in this table
Revenue Accounts:
Revenue Accounts
Account Number
Account Name
Description
1
1410
Food Sales
Revenue from the sale of food items in the cafe.
2
1420
Beverage Sales
Revenue from the sale of beverages in the cafe.
3
1430
Other Sales
Revenue from other items sold (merchandise, etc.).
There are no rows in this table
Cost of Goods Sold (COGS) Accounts:
TabCost of Goods Sold (COGS) Accounts
Account Number
Account Name
Description
1
1510
Food Cost
Cost of food sold in the cafe.
2
1520
Beverage Cost
Cost of beverages sold in the cafe.
There are no rows in this table
Operating Expense Accounts:
Operating Expense Accounts
Account Number
Account Name
Description
1
1610
Salaries and Wages
Employee salaries and wages in the cafe.
2
1620
Rent and Lease Expense
Rent or lease payments for the cafe premises.
3
1630
Utilities
Utility expenses (electricity, water, etc.).
4
1640
Advertising and Marketing
Expenses for advertising and marketing campaigns.
5
1650
Supplies
Expenses for cafe supplies (napkins, cups, etc.).
6
1700
Depreciation Expense
Depreciation of fixed assets over their useful life.
7
1800
Interest Expense
Interest paid on loans or credit used for the cafe.
8
1900
Other Expenses
Miscellaneous expenses not categorized elsewhere.
There are no rows in this table
Operating Expense Accounts:
This detailed chart of accounts provides a comprehensive framework for organizing and categorizing financial transactions in a cafe and restaurant business. It helps in accurate bookkeeping, financial reporting, and analysis of the cafe's financial performance. Please note that the accounts presented here are examples, and you can customize the chart of accounts based on the specific needs and operations of your cafe and restaurant business.
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