This is the chart of accounts we set up for the restaurants we onboard, with the state-specific lines made generic: 88 numbered accounts for QuickBooks Online, built so prime cost reads straight off your P&L, tips and sales tax sit where they belong, and delivery apps show what they really cost you. It's free to download, with no email or sign-up.
What's in the template
Every account has a number, a name, a QuickBooks Online account type and a detail type: the four columns QuickBooks Online's chart of accounts import maps directly. Sub-accounts are written Parent:Child, and every parent is listed before its children.
| Numbers | Section | Accounts |
|---|---|---|
| 1000–1700 | Assets | 12 |
| 2100–2700 | Liabilities | 13 |
| 3050–3200 | Equity | 3 |
| 4000–4900 | Income | 10 |
| 5000–5400 | Cost of goods sold | 6 |
| 6000–8000 | Expenses | 41 |
| 8100–9000 | Other income and expense | 3 |
| Total | 88 |
A handful of accounts do most of the work:
- Food, beverage and alcohol are split on both sides of the P&L: 4000, 4100 and 4200 for sales, 5010, 5100 and 5200 for cost. Each category's cost percentage is one division away.
- Labor sits under one parent, 6000 Payroll, with back of house, front of house and management wages and employer payroll taxes as sub-accounts.
- Tips (2200), sales tax (2100) and gift cards (2400) are liabilities, because each is something you still owe: tips to staff, tax to the state, meals to gift card holders.
- Delivery apps get paired accounts: sales by platform under 4400 and commissions by platform under 7450.
- Card processing fees (7400) have their own line instead of hiding in bank fees or office expenses.
- Comps and discounts (4900) sit under income, so the P&L shows gross sales and what you gave away as separate numbers.
Who it's for
Independent restaurants, bars, cafes and taprooms that keep their books in QuickBooks Online. It fits a single location best. If you run several, you'd usually keep this same chart and track each location with QuickBooks' location or class tracking (on the Plus and Advanced plans) rather than a separate set of accounts for each one.
If you're on Xero or Restaurant365, the numbering and structure still work as a map. The account types and detail types are QuickBooks Online's, though, so set those up by hand in your system instead of importing the file.
Why it's built this way
Prime cost reads straight off the P&L
Prime cost is your cost of goods sold plus your total labor, as a share of sales, and it's the number most operators watch first. In this chart every cost of goods account sits in 5000–5400, so QuickBooks prints a Total Cost of Goods Sold line on its own. Wages and employer payroll taxes sit under 6000 Payroll, and health insurance and workers' comp sit under 6400 Employee Benefits. Add those three subtotals and you have prime cost, counted the same way as our prime cost calculator. No spreadsheet, no re-sorting transactions.
Parent accounts only where you need a subtotal
QuickBooks totals the cost of goods sold section for you, but inside Expenses the only way to get a subtotal line is a parent account with sub-accounts. That's why 6000 Payroll, 6400 Employee Benefits, 7100 Utilities and 7900 Professional Fees are parents. Everything else stays flat, because extra layers make categorizing slower and reports harder to read.
Tips are a liability, not sales
Tips your guests leave on a card belong to your staff. They go to 2200 Tips Payable when they're collected and come back out when they're paid, through payroll or in cash. Booking them as sales, or netting them against sales, puts the wrong revenue on your P&L and throws off the sales tax tie-out. It's the most common mistake we find when we open a restaurant's books.
Sales tax is a liability too
Sales tax you collect goes to 2100 Sales Tax Payable and comes off when you remit it. It's never a reduction of sales or an expense. Your POS sales tax report and the 2100 balance should agree every month.
Delivery apps at gross, by platform
DoorDash, Uber Eats and Grubhub deposit what's left after their commission, so your bank only ever sees the net. Record that deposit as sales and the commission disappears, and your food cost percentage looks worse than it is: the cost of the food is all there, but part of the sale isn't.
So delivery gets its own pair of accounts. 4400 Third-Party Delivery Sales holds what each app sold, with a sub-account per platform, and 7450 Third-Party Delivery Commissions holds what each app kept, with matching sub-accounts. Once a month, one journal entry per platform, built from that platform's statement, grosses the deposit up to the full sale and books the commission. The pairing shows what each app brings in after its cut, and keeping delivery out of 4000 Food Sales keeps your dine-in numbers clean.
Card processing fees get their own line
For most restaurants, card fees are one of the larger expenses on the P&L. 7400 Merchant & Card Processing Fees keeps them in plain sight instead of buried in bank fees or office expenses.
Depreciation below the line, interest above it
8100 Depreciation & Amortization is set up as Other Expense, below operating income, so a non-cash entry doesn't muddy how the restaurant performed. 8000 Interest Expense stays in Expenses on purpose: QuickBooks Online has no Interest Paid detail type under Other Expense, and the detail type drives QuickBooks' tax-line mapping. Your CPA decides how interest is reported on your return; the account just keeps it clean.
QuickBooks' catch-all accounts stay visible
The template doesn't include Uncategorized Income, Uncategorized Expense or Uncategorized Asset, because QuickBooks creates them itself. Leave them active. A balance in any of them is the signal that something needs a look, and hiding them hides the problem.
The full chart: all 88 accounts
Here's every account in the download, grouped the way they appear on your balance sheet and P&L. Sub-accounts show their parent first.
Assets (1000–1700), 12 accounts
| No. | Account | QuickBooks type | Detail type |
|---|---|---|---|
| 1000 | [BANK NAME] - Operating | Bank | Checking |
| 1010 | Cash on Hand | Bank | Cash on hand |
| 1200 | Inventory - Food & Beverage | Other Current Assets | Inventory |
| 1300 | Prepaid Expenses | Other Current Assets | Prepaid Expenses |
| 1400 | Employee Advances | Other Current Assets | Employee Cash Advances |
| 1450 | Due from Owner | Other Current Assets | Loans to Stockholders |
| 1500 | Furniture, Fixtures & Equipment | Fixed Assets | Furniture & Fixtures |
| 1510 | Leasehold Improvements | Fixed Assets | Leasehold Improvements |
| 1590 | Accumulated Depreciation | Fixed Assets | Accumulated Depreciation |
| 1600 | Security Deposits | Other Assets | Security Deposits |
| 1650 | Goodwill - Purchase of Business | Other Assets | Goodwill |
| 1700 | Startup & Organizational Costs | Other Assets | Organizational Costs |
Liabilities (2100–2700), 13 accounts
| No. | Account | QuickBooks type | Detail type |
|---|---|---|---|
| 2100 | Sales Tax Payable | Other Current Liabilities | Sales Tax Payable |
| 2200 | Tips Payable | Other Current Liabilities | Other Current Liabilities |
| 2300 | Payroll Liabilities | Other Current Liabilities | Payroll Tax Payable |
| 2310 | Payroll Liabilities › Federal Taxes (941/943/944) | Other Current Liabilities | Payroll Tax Payable |
| 2320 | Payroll Liabilities › Federal Unemployment (940) | Other Current Liabilities | Payroll Tax Payable |
| 2330 | Payroll Liabilities › State Income Tax | Other Current Liabilities | Payroll Tax Payable |
| 2340 | Payroll Liabilities › State Unemployment Tax | Other Current Liabilities | Payroll Tax Payable |
| 2350 | Direct Deposit Payable | Other Current Liabilities | Direct Deposit Payable |
| 2400 | Gift Cards Outstanding | Other Current Liabilities | Other Current Liabilities |
| 2500 | Loan Payable - Short Term | Other Current Liabilities | Loan Payable |
| 2600 | Due to Owner | Other Current Liabilities | Loan Payable |
| 2650 | Loan from Owner - Long Term | Long Term Liabilities | Debts related to participating interests |
| 2700 | Loan Payable - Long Term | Long Term Liabilities | Other Long Term Liabilities |
Equity (3050–3200), 3 accounts
| No. | Account | QuickBooks type | Detail type |
|---|---|---|---|
| 3050 | Owner's Equity | Equity | Owner's Equity |
| 3100 | Owner's Equity › Owner Contributions | Equity | Owner's Equity |
| 3200 | Owner's Equity › Owner Distributions | Equity | Owner's Equity |
Income (4000–4900), 10 accounts
| No. | Account | QuickBooks type | Detail type |
|---|---|---|---|
| 4000 | Food Sales | Income | Sales of Product Income |
| 4100 | Beverage Sales - Non-Alcoholic | Income | Sales of Product Income |
| 4200 | Beverage Sales - Alcohol | Income | Sales of Product Income |
| 4300 | Catering & Events | Income | Service/Fee Income |
| 4400 | Third-Party Delivery Sales (Gross) | Income | Sales of Product Income |
| 4410 | Third-Party Delivery Sales (Gross) › DoorDash | Income | Sales of Product Income |
| 4420 | Third-Party Delivery Sales (Gross) › Uber Eats | Income | Sales of Product Income |
| 4430 | Third-Party Delivery Sales (Gross) › Grubhub | Income | Sales of Product Income |
| 4440 | Third-Party Delivery Sales (Gross) › Other Delivery | Income | Sales of Product Income |
| 4900 | Comps & Discounts | Income | Discounts/Refunds Given |
Cost of goods sold (5000–5400), 6 accounts
| No. | Account | QuickBooks type | Detail type |
|---|---|---|---|
| 5000 | Cost of Goods Sold | Cost of Goods Sold | Supplies & Materials - COGS |
| 5010 | Cost of Goods Sold › Food Cost | Cost of Goods Sold | Supplies & Materials - COGS |
| 5100 | Beverage Cost - Non-Alcoholic | Cost of Goods Sold | Supplies & Materials - COGS |
| 5200 | Beverage Cost - Alcohol | Cost of Goods Sold | Supplies & Materials - COGS |
| 5300 | Paper & Packaging | Cost of Goods Sold | Supplies & Materials - COGS |
| 5400 | Kitchen Supplies & Smallwares | Cost of Goods Sold | Supplies & Materials - COGS |
Expenses (6000–8000), 41 accounts
| No. | Account | QuickBooks type | Detail type |
|---|---|---|---|
| 6000 | Payroll | Expenses | Payroll Expenses |
| 6010 | Payroll › Wages - Back of House | Expenses | Payroll Wage Expenses |
| 6020 | Payroll › Wages - Front of House | Expenses | Payroll Wage Expenses |
| 6200 | Payroll › Wages - Management | Expenses | Payroll Wage Expenses |
| 6300 | Payroll › Payroll Taxes | Expenses | Payroll Tax Expenses |
| 6400 | Employee Benefits | Expenses | Payroll Expenses |
| 6500 | Employee Benefits › Workers' Compensation | Expenses | Payroll Expenses |
| 6600 | Payroll Processing Fees | Expenses | Payroll Expenses |
| 7000 | Rent | Expenses | Rent or Lease of Buildings |
| 7010 | Rent › Equipment Rental | Expenses | Equipment Rental |
| 7050 | CAM & Property Taxes | Expenses | Rent or Lease of Buildings |
| 7100 | Utilities | Expenses | Utilities |
| 7101 | Utilities › Electric & Gas | Expenses | Utilities |
| 7110 | Utilities › Water & Sewer | Expenses | Utilities |
| 7120 | Utilities › Internet, Phone & TV | Expenses | Utilities |
| 7130 | Utilities › Waste Removal | Expenses | Utilities |
| 7200 | Repairs & Maintenance | Expenses | Repair & Maintenance |
| 7250 | Pest Control | Expenses | Repair & Maintenance |
| 7300 | Cleaning, Linen & Janitorial | Expenses | Other Business Expenses |
| 7350 | Uniforms | Expenses | Other Business Expenses |
| 7400 | Merchant & Card Processing Fees | Expenses | Other Business Expenses |
| 7450 | Third-Party Delivery Commissions | Expenses | Other Business Expenses |
| 7451 | Third-Party Delivery Commissions › DoorDash | Expenses | Other Business Expenses |
| 7452 | Third-Party Delivery Commissions › Uber Eats | Expenses | Other Business Expenses |
| 7453 | Third-Party Delivery Commissions › Grubhub | Expenses | Other Business Expenses |
| 7454 | Third-Party Delivery Commissions › Other Delivery | Expenses | Other Business Expenses |
| 7500 | Advertising & Marketing | Expenses | Advertising/Promotional |
| 7600 | Insurance - Liability & Property | Expenses | Insurance |
| 7700 | Software & Subscriptions | Expenses | Dues & subscriptions |
| 7750 | Office Supplies & Postage | Expenses | Office/General Administrative Expenses |
| 7800 | Licenses, Permits & Fees | Expenses | Taxes Paid |
| 7850 | Bank Fees | Expenses | Other Business Expenses |
| 7900 | Professional Fees | Expenses | Legal & Professional Fees |
| 7901 | Professional Fees › Accounting | Expenses | Legal & Professional Fees |
| 7910 | Professional Fees › Legal | Expenses | Legal & Professional Fees |
| 7950 | Music & Entertainment | Expenses | Entertainment |
| 7960 | Dues, Training & Education | Expenses | Other Business Expenses |
| 7970 | Meals & Travel | Expenses | Travel Meals |
| 7980 | Charitable Contributions | Expenses | Charitable Contributions |
| 7990 | Miscellaneous Expense | Expenses | Other Business Expenses |
| 8000 | Interest Expense | Expenses | Interest Paid |
Other income and expense (8100–9000), 3 accounts
| No. | Account | QuickBooks type | Detail type |
|---|---|---|---|
| 8100 | Depreciation & Amortization | Other Expense | Depreciation |
| 8200 | Penalties & Settlements | Other Expense | Penalties & Settlements |
| 9000 | Other Income | Other Income | Other Miscellaneous Income |
How to import it into QuickBooks Online
A new QuickBooks Online file already has a set of default accounts, and some of them are tied to the bank feed and payroll. Importing on top of them creates duplicates, so work in this order:
- Turn on account numbers. Settings → Account and settings → Advanced → Chart of accounts. Turn on Enable account numbers and Show account numbers.
- Rename before you import. Where a default account already matches one on this list, like Rent or Utilities, edit it to the template's number and name instead of importing a second copy. Renaming keeps anything QuickBooks has already connected to it.
- Import only the gaps. Delete the rows you've already covered from the CSV, then go to Settings → Import data → Chart of accounts and map the four columns. Parents have to come before their sub-accounts, which is how the file is sorted.
- Fix any red rows. QuickBooks has retired some detail types for new accounts. If the last import screen shows a detail type in red, pick the closest one from its dropdown. Detail type affects tax-line mapping, not how your P&L reads.
- Make leftover defaults inactive. Sub-accounts first, then their parents.
- Map payroll. In your payroll settings, point wages to 6010 Back of House, 6020 Front of House and 6200 Management, employer taxes to 6300, and the bank to 1000.
- Renumber QuickBooks' own system accounts. They aren't in the file because QuickBooks creates them: 1100 Accounts Receivable, 1150 Payments to deposit, 2000 Accounts Payable, 3000 Opening balance equity and 3900 Retained Earnings.
- Export and compare. Export your chart of accounts and check it against the template field by field, detail type included. A renamed default keeps its old detail type, so those are the ones to look at.
Two quirks to expect. QuickBooks Payroll creates a Payroll Refunds account and an Out Of Scope Agency Payable account that can't be made inactive; leave them at $0 and they stay off your reports. And on a brand-new file, 8000 and 8100 usually end up as renamed defaults that QuickBooks won't let you retype, so they can sit on the wrong side of operating income. Both are $0 on a new file, so it's cosmetic.
What to change for your restaurant
- 1000: rename it to your bank, and add any other bank and credit card accounts you use. The template has no credit card accounts because those depend on your cards.
- No alcohol? Delete 4200 and 5200.
- A bar? Add beer, wine and liquor sub-accounts under 4200 and 5200 so you can track pour cost by category.
- Delivery: delete the platforms you don't use, on both the sales and commission side, instead of leaving empty accounts on the P&L.
- 2330 and 2340: rename them to your state's withholding and unemployment taxes, delete 2330 if your state has no income tax, or use the liability accounts your payroll app creates.
- 1650 Goodwill: keep it only if you bought an existing restaurant.
- 2650 Loan from Owner - Long Term: keep it only if there's a real note between you and the business.
- 4300 Catering & Events: optional. Delete it if you don't cater.
Whatever you change, keep the numbering pattern. It's what lets you, your bookkeeper and your CPA find the same account in the same place every month.
How we use it
When a restaurant on QuickBooks Online signs on with us, this is the chart we build in their file during setup. Then we post to it, reconcile it and close it every month, and the tip and sales tax tie-outs are part of that close, along with the delivery gross-up once we have the platform statements. If you'd rather not set it up yourself, it's part of our restaurant bookkeeping services. Plans start at $299 a month; any setup or catch-up fee is quoted up front.
Not sure what shape your current chart is in? Our free books review is a 30-minute screen share where we look at five things in your file and send you a one-page written summary.
Want this chart built in your QuickBooks file?
We set it up, map payroll and delivery, and close your books against it every month.
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