Académique Documents
Professionnel Documents
Culture Documents
ASSETS LIABILITIES
1000 CASH 2000 PAYABLES
1010 Change & Petty Cash 2010 Accounts Payable
1020 Operating Account 2020 Current Portion of Notes Payable
2030 Withholding & FICA Taxes
1100 ACCOUNTS RECEIVABLE 2040 Federal Unemployment Taxes
1110 Customers 2050 State Unemployment Taxes
1120 Employee Loans & Advances 2060 Sales Tax
1130 Other 2070 Liquor Tax
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COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts
Bottled Cocktails
Page 4
COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts
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COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts
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COST & EXPENSE CODING GUIDE
Restaurant P&L Accounts
OCCUPANCY COSTS
Rent
Base & percentage rent, if applicable
Equipment Rental
Payments on kitchen, dish room and office
equipment leases
Real Estate Taxes
State, county, school and other local property taxes
assessed on the land & building
Personal Property Taxes
Taxes assessed on personal property
Insurance-Property & Casualty
Insurance on building & contents against damage from
fire, storm and other perils
Business interruption insurance
Other Municipal Taxes
Other local taxes or assessments not covered above
INCOME TAXES
Federal Income Taxes
State Income Taxes
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