4 Cost Of Sales

420 Cost Of Food Sales

430 Cost Of Beverages Sales
440 Cost Of Telephone Calls
441 Local Calls
442 Long-Distance Calls
5 Payroll
510 Salaries & Wages
511-519 Departemental Management & Supervisory Staff
521-539 Departemental Line Employees
550 Payroll Taxes
560 Employee Benefits
561 Vacation, Holiday, Sick Pay
562 Medical Insurance
563 Life Insurance
564 Employee Meals
6 Other Expenses
600 Operating Supplies
601 Cleaning Supplies
602 Guest Supplies
603 Paper Supplies
604 Postage & Telegrams
605 Printing & Stationary
610 Linen
611 China
612 Glassware
614 Silver
615 Uniforms
621 Contract & Cleaning Expenses
623 Laundry & Dry Cleaning Expenses
624 Laundry Supplies
627 Kitchen Fuel
628 Music & Entertainment Expenses
629 Reservations Expenses
630 Information System Expenses
631 Hardware Maintenance
632 Software Maintenance
640 Human Resources Expenses
641 Employee Housing
642 Recruitment
643 Training
644 Transportation
650 Administrative Expenses
651 Credit Card Commissions
652 Donations
653 Credit & Collections Expenses
654 Profesional Fees
655 Losses & Damages
656 Cash Over/Short
660 Marketing Expenses
661 Commisions
662 Direct Mail Expenses
663 Outdoor Advertising
664 Print Materials
665 Radio & Television Expenses
680 Utility Costs
681 Electrical Cost
682 Fuel Cost
683 Steam Cost
684 Water Cost
685 Other Utility Cost
690 Guest Transportation
691 Fuel & Oil
692 Insurance
693 Repairs & Maintenance
694 Other Expenses
700 Manager Fees
730 Building & Contents Insurance
740 Interest Expenses
741 Interest On Capital Leases
750 Depreciation & Amortization
751 Building & Improvements
752 Furniture & Fixtures
753 Machinery & Equipment
754 Preopening Expenses
770 Gain Or Loss On Sale Of Property