Built on restaurant and bar practice, generalised so it fits more than one venue format. Sales, cost of sales, labor, occupancy, operating and marketing are each grouped.

Download the hospitality chart

Pick a format. The file downloads immediately.

What is different

A group cannot consolidate what its venues named differently

The problem with multi-venue reporting is rarely the numbers. It is that one site calls it Bar Purchases, another calls it Beverage COGS, and a third has both. Consolidation then needs a human to map them every month.

This chart gives every venue the same names and the same numbering. The individual site keeps whatever detail it needs underneath, but the level a group reports on is identical everywhere, so consolidation is arithmetic rather than interpretation.

The chart

The full Hospitality chart of accounts

All 46 accounts, with the note that tells you what belongs in each one. This is the same file the download gives you, rendered here so you can read it without opening a spreadsheet.

Code	Account	Type	What belongs here
4000	Sales	Income	Top-level sales. Group the lines below by what you actually sell.
4010	Food Sales	Income	Kitchen, snack and bar food sales.
4020	Beverage Sales	Income	All drink sales where you do not split alcohol from non-alcohol.
4030	Event & Private Dining Revenue	Income	Private dining rooms and event bookings.
4040	Catering Revenue	Income	Revenue from catering contracts, billed per head or per event.
4050	Service Charges	Income	Mandatory service charges added to a check or contract.
4060	Merchandise Sales	Income	Branded apparel, glassware and retail packaged goods.
4900	Other Income	Other income	Income outside representation activity.
5000	Cost of Sales	Cost of goods sold	Direct cost of goods and service delivered.
5010	Beverage - COGS	Cost of goods sold	Contra or offset line used where beverage cost is tracked against beverage revenue.
5020	Food - COGS	Cost of goods sold	Food cost for items sold. Use with a matching food revenue line.
5030	Packaging & Disposables	Cost of goods sold	Containers, bags, cutlery and disposables that leave with the order.
5040	Merchandise - COGS	Cost of goods sold	Cost of merchandise sold. Pair with merchandise revenue.
6000	Labor	Expense	Summary labor. Payroll rarely arrives as a vendor invoice.
6010	Wages - Front of House	Expense	Front of house wages not charged to cost of sales.
6020	Wages - Back of House	Expense	Back of house wages not charged to cost of sales.
6030	Management Salaries	Expense	General manager, bar manager and assistant managers.
6040	Payroll Taxes	Expense	FICA, Medicare, FUTA and SUTA.
6050	Employee Benefits	Expense	Health cover, retirement contributions and other benefits.
6060	Staff Meals	Expense	Meals provided to staff on shift.
6070	Contract Labor	Expense	Individuals engaged as contractors rather than employees. Watch the 1099 threshold.
6090	Occupancy	Expense	Costs of holding the premises, including rent and building services.
6600	Rent	Expense	Base rent on premises.
6500	Utilities	Expense	Electricity, gas, water and waste for the premises.
6200	Repairs & Maintenance	Expense	Repairs and upkeep of the building, plant and fixtures.
6800	Operating	Expense	Day to day operating costs of running the venue.
6100	Linen & Cleaning	Expense	Linen hire and cleaning services.
6210	Pest Control	Expense	Scheduled and emergency pest management.
6220	Waste Removal	Expense	General waste, recycling, food waste and confidential shredding.
6300	Security	Expense	Contract security, guarding and loss prevention.
6810	Kitchen & Bar Smallwares	Expense	Pans, utensils and small kitchen and bar equipment below the capital threshold.
6820	Operating Supplies	Expense	Consumable supplies used running the operation.
6700	Permits & Licenses	Expense	Permits and licences required to operate.
6830	Insurance	Expense	Property, contents, general and umbrella liability insurance.
6840	Credit Card Processing Fees	Expense	Merchant fees on card payments taken from customers.
6850	Bank Fees	Expense	Account, wire and other charges levied by the bank.
6860	Software & POS	Expense	Point of sale software and the systems that run the floor.
6870	Professional Fees	Expense	Accounting, legal and consulting fees.
6880	Equipment Rental	Expense	Gear rented in for a specific job.
6390	Marketing	Expense	Marketing and promotion of the venue.
6400	Marketing & Promotion	Expense	General promotion of the business rather than a single show.
6450	Entertainment & Talent	Expense	Performers and entertainment booked for the room.
6460	Comps & Discounts	Expense	Value of comped and discounted items, tracked as an expense.
9000	Other Expense	Other expense	Below the line costs that are not part of operations.
9010	Depreciation	Other expense	Periodic write-down of capitalised assets.
9020	Interest Expense	Other expense	Interest on notes payable and long-term debt.

Questions

Hospitality chart of accounts questions

Should each venue have its own chart of accounts?

Each venue needs its own books, but not its own chart. Use one chart across the group and separate venues by class, location or entity in your accounting software. That way a group P&L consolidates without mapping, and you can still read any single site on its own.

How do I handle a group with different venue types?

Use this chart as the shared spine and let each format add the lines it needs underneath. A hotel adds room revenue, a nightclub adds door and bottle service. As long as the parent accounts match, the group still consolidates cleanly.

Where should labor sit?

This chart carries labor as its own group rather than burying it in operating expenses, because in hospitality labor is a controllable cost that management acts on weekly. Keeping it separate lets you read prime cost, which is cost of sales plus labor, straight off the P&L.

What is prime cost and why does this chart make it visible?

Prime cost is cost of sales plus labor, the two costs a hospitality operator can actually move in a given week. Most venues run 60 to 65 percent. Because this chart groups both separately from occupancy and overhead, prime cost is a subtotal rather than a calculation you rebuild by hand.

See your own invoices coded to this chart

Send us a week of real vendor invoices. We will run them through Cleo, code each one to the right account, and show you the result posted in QuickBooks.

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