UNIFORM SYSTEM OF ACCOUNTS FOR RESTAURANTS

UNIFORM SYSTEM OF ACCOUNTS FOR RESTAURANTS

Chart of Accounts

** PRELIMINARY - FOR REVIEW AND DISCUSSION ONLY **

Account Number 1100 1110 1120 1130 1140 1200 1210 1220 1230 1240 1250 1290 1300 1310 1330 1340 1345 1350 1360 1370 1380 1400 1410 1420 1430 1440 1500 1510 1520 1530 1540 1550 1560 1590 1592 1594 1596 1600 1610 1620 1630

ASSETS (1000) Account Name Cash

Change and Petty Cash Operating Account Deposit Account Reserve Account Accounts Receivable Trade (customers) Employee Loans and Advances Owner/Investor Tradeouts Other Allowance for Doubtful Accounts Inventory Food Soft Beverages Liquor Beer Wine Paper Products Merchandise Supplies Prepaid Expenses Insurance Taxes Licenses Other Property and Equipment Land Building Leasehold Improvements Furniture and Equipment Automobiles and Trucks Construction in Progress Accumulated Depreciation-Building Accumulated Amortization-Leasehold Accumulated Depreciation-FandE Accumulated Depreciation-Autos and Trucks Other Assets Deposits Organizational Costs Pre-opening Expenses

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1640 1650

Liquor (Beverage) License Other

2100 2110 2120 2200 2210 2300 2310 2320 2400 2410 2420 2430 2432 2434 2436 2440 2450 2460 2470 2480 2500 2510 2530 2540 2600 2610 2620 2630 2690

LIABILITIES (2000) Payables

Accounts Payable Other Payables Current Portion of Long Term Debt Current Portion of Notes Payable Taxes Collected Sales Tax Liquor Tax Accrued Expenses Rent Percentage Rent Payroll Withholding and FICA Taxes Federal Unemployment Taxes State Unemployment Taxes Interest Real Estate Taxes Personal Property Taxes Vacation Other Accrued Liabilities Other Liabilities Gift Certificates Customer Deposits Charge Tips Withheld Notes Payable Note Payable - Building Note Payable - Equipment Capital Leases Less, Current Portion of Notes Payable

EQUITY (3000)

Corporation:

Shareholders' Equity

3100

Common Stock

3200

Paid in Capital

3300

Retained Earnings

Limited Liability Company:

Members' Capital Accounts

3100

Capital Account - Member A

3200

Capital Account - Member B

3300

Undistributed Net Income/Loss

Partnership:

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3100 3200 3300

Partners' Capital Accounts Capital Account - Partner A Capital Account - Partner B Undistributed Net Income/Loss

SALES (4000)

(Detailed sub-accounts are for illustration only. Sub-account use and descriptions will vary

depending upon type of restaurant and operator preferences.)

4100

Food Sales

4110

Food

4190

Food - Discounts and Comps

4210

Soft Beverages

4290

Soft Beverages - Discounts and Comps

4300

Liquor Sales

4310

Liquor

4390

Liquor - Discounts and Comps

4400

Beer Sales

4410

Beer

4420

Bottle Beer

4430

Draft Beer

4440

Brewery

4490

Beer - Discounts and Comps

4500

Wine Sales

4510

Wine

4590

Wine - Discount and Comps

4600

Merchandise Sales

4610

Merchandise Sales

4650

Merchandise - Discounts and Comps

4660

Vending Machines

4700

Other Operating Income

4710

Banquet Room Rental

4720

Banquet and Catering - Equipment Rental - Net

4730

Banquet and Catering - Other Income - Net

4740

Consignment Sales - Net

4750

Cover Charges

4760

Product Rebates

4770

Service Charges - Net

4780

Vending Commissions

4790

Valet Parking

5100 5110 5120 5130

Food Cost Meat Seafood Poultry

COST OF SALES (5000)

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5140 5150 5160 5170 5180 5190 5200 5210 5300 5310 5310 5400 5410 5420 5430 5500 5510 5600 5610 5620 5700 5710

6100 6110 6120 6130 6140 6150 6200 6210 6212 6214 6216 6218 6220 6230 6232 6234 6236 6238 6240 6250 6252 6254

Produce Bakery Dairy Grocery and Dry Goods Production Soft Beverages (if included in 'Food') Soft Beverage Cost Soft Beverages Liquor Cost Liquor Bar Consumables Beer Cost Bottle beer Draft Beer Brew Cost Wine Cost Wine Merchandise Cost Merchandise Vending Machines Paper Cost Paper (QSR)

LABOR (6000) Management

Management-General Management-FOH Management-BOH Management-Catering/Banquet/Delivery Management-Admin Staff Back of House

Dishwashers Expo Line Cooks Pantry Cooks Prep Cooks Front of House Bartenders Bussers Cashiers Host / Hostess Servers Catering/Banquet/Delivery Delivery Kitchen

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6256 6260 6262 6264 6266 6300 6310 6312 6314 6316 6318 6320 6330 6332 6334 6336 6338 6340 6342 6344 6346 6350 6360 6362 6364 6366 6368 6370 6372

7100 7105 7110 7115 7120 7125 7130 7135 7140 7145 7150 7155 7160 7165 7170

Service Administrative

Bookkeeping Marketing Other Employee Benefits Payroll Taxes Federal Payroll Taxes (FICA and Medicare Tax) Federal Unemployment Tax State Unemployment Tax State Health Insurance Tax Other Payroll Taxes Insurance and Retirement Disability Insurance Employer Contributions to Employee Retirement Accounts Life Insurance Medical / Group Insurance Premiums Retirement / Pension Plan Payments Retirement / Pension Plan Expenses Welfare Plan Payments Worker's Compensation Insurance Premiums Employee Meals Other Employee Expenses Employee Gifts and Parties Employee Sports Activities Medical Expenses Credit Union Awards and Prizes Transportation and Housing

OPERATING EXPENSES (7000) Direct Operating Expenses

Auto or Truck Expenses Banquet and Catering Bar Supplies Cleaning Supplies Contract Cleaning Equipment/Other Rentals Flowers and Decorations Freight and Fuel Surcharges Guest Supplies Kitchen Utensils and Supplies Laundry and Dry Cleaning Linen and Linen Rental Menus and Drink Lists Miscellaneous

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7175 7180 7185 7190 7195 7200 7210 7220 7230 7240 7250 7260 7300 7310 7312 7314 7316 7318 7320 7322 7330 7332 7334 7336 7338 7340 7342 7344 7346 7350 7352 7354 7356 7358 7360 7362 7364 7366 7368 7370 7372 7374 7376 7378 7380 7384 7400

Paper and Packaging Parking Pest Control Tableware and Smallwares Uniforms Music and Entertainment Audio Broadcast Service Bands and Musicians Comedians and Entertainers Meals Served to Musicians and Entertainers Music Licensing Fees Television Broadcast Service Marketing Advertising

Agency Commissions and Fees Print Media Online Advertising Outdoor Signs Radio and Television Theators Direct Response Marketing Birthday Club Customer Database Email Service Loyalty Program Mailing Lists Newsletter Postage Printing and Mail Services Public Relations and Publicity Civic and Community Projects Donations and Gifts PR Agency Fees Sports Team Sponsorship Research Customer Surveys and Focus Groups Outside Research Agency Product Testing Travel in Connection with Research Other Complimentary Meals Discounts and Coupons Gift Cards Logoed Products Reservation System Restaurant Website Utilities

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7420 7430 7450 7460 7470 7480 7500 7502 7504 7506 7508 7510 7512 7514

7516 7518 7520 7522 7524 7526 7528 7530 7532 7534 7536 7538 7540 7542 7544 7546 7548 7600 7610 7620 7630

8100 8110 8120 8130 8140 8150 8160 8170

Electricity Gas Heating Oil and Other Fuel Recycling Credits Trash Removal Water and Sewage General and Administrative Expenses Accounting and Payroll Bad Debts and Backcharges Bank Charges Cash (Over) / Short Claims and Damages Paid Collection Fees Consulting and Coaching Services Computer and Data Processing Costs Credit Card Fees Directors' or Officers' Fees Dues and Subscriptions Franchise Fees Insurance - Liability and General Licenses and Permits Miscellaneous Office Printing and Supplies Personnel Expenses Postage and Delivery Professional Services Sales (or Beverage) Taxes Security and Deposit Services State Business Taxes Telephone and Communications Training Travel Repairs and Maintenance Building and Structure Equipment and Furniture Grounds and Parking Lot

NON-CONTROLLABLE EXPENSES (8000) Occupancy Costs

Rent - Minimum or Fixed Amount Rent - Percentage Rent Amount Rent - Parking Spaces Ground Rent Common Area Maintenance Insurance on Building and Contents Other Municipal Taxes

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8180 8190 8200 8210 8300 8310 8320 8330 8340

9000 9005 9010 9015 9020 9025 9030 9035 9040 9045 9050 9055 9060 9100 9110 9120 9130 9200 9210 9220 9230

9500 9510 9520

Personal Property Taxes Real Estate Taxes Equipment Rental Equipment Rental Depreciation and Amortization Amortization of Leasehold Amortization of Leasehold Improvements Depreciation on Building Depreciation on Furniture and Equipment

CORPORATE OVERHEAD, INTEREST AND OTHER (9000) Corporate Overhead Officers' Salaries Directors' Salaries Corporate Office Payroll Corporate Office Employee Benefits Corporate Office Rent Corporate Travel Corporate Telephone and Communications Corporate Office Automobile Expense Corporate Office Insurance Corporate Office Utilities Legal and Accounting Corporate Miscellaneous Expense Interest Expense Notes Payable Long Term Debt Other Other (Income) Expense Grease and Waste Sales Gain/Loss on Asset Sales Management Fee

INCOME TAXES (9500) Federal and State Income Taxes

Federal Income Tax State Income Tax

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