Built on the bar structure, plus the cost lines a nightclub carries that a bar does not. No published standard exists for late-night venues, so this describes its model rather than claiming a standard.

Download the nightclub chart

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What is different

A club is three businesses trading in the same room

Door, bar and bottle service are not one revenue stream. They peak on different nights, respond to different promoters and carry different costs. A Friday that sold out on door with a modest bar is a completely different night from a Saturday that took the same money on tables.

This chart separates Door & Cover Charges, bar and Table & Bottle Service, and carries DJ & Entertainment Fees, Promoter Commissions and Security & Crowd Control against the night. That is what lets you tell which promoter is actually worth the split.

The chart

The full Nightclub chart of accounts

All 54 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	Revenue	Income	Door, bar and table revenue, the three lines a club is actually run on.
4010	Door & Cover Charges	Income	Admission collected at the door.
4020	Table & Bottle Service	Income	Reserved tables sold with bottle minimums.
4030	Bar Sales	Income	Drinks rung through the bar, including cocktails, beer and wine.
4040	Ticketed Events	Income	Revenue from events where admission is sold in advance.
4050	Coat Check	Income	Coat check fees collected from guests.
4060	Private Events & Buyouts	Income	Private bookings and full-venue buyouts, including minimum spend.
4070	Sponsorships	Income	Cash and contra revenue from event or brand sponsors.
4080	Merchandise Sales	Income	Branded apparel, glassware and retail packaged goods.
5000	Cost of Sales	Cost of goods sold	Beverage and entertainment cost carried against the night that produced it.
5010	Liquor Purchases	Cost of goods sold	Spirits bought for resale.
5020	Beer & Wine Purchases	Cost of goods sold	Beer and wine bought for resale.
5030	Mixers & Garnish	Cost of goods sold	Juices, sodas, bitters, fruit and garnish used behind the bar.
5040	Bottle Service Supplies	Cost of goods sold	Sparklers, presentation carriers, mixer set-ups, ice buckets and table settings.
5050	DJ & Entertainment Fees	Cost of goods sold	Fees paid to DJs and entertainers.
5060	Promoter Commissions	Cost of goods sold	Commission paid to promoters on the events they bring.
5070	Security Staff	Cost of goods sold	Security personnel engaged for an event or shift.
5080	Bar & Floor Labor	Cost of goods sold	Bar and floor service wages tied to service periods.
5090	Sound & Lighting Rental	Cost of goods sold	Audio and lighting equipment rented for a show.
5100	Ticketing Platform Fees	Cost of goods sold	Fees retained by the ticketing platform on tickets sold.
5110	Merchandise Purchases	Cost of goods sold	Branded goods bought for resale.
6000	Operating Expenses	Expense	Operating costs of running the business, below the gross profit line.
6010	Management & Office Salaries	Expense	Salaries for management and administration.
6020	Payroll Taxes & Benefits	Expense	Employer payroll taxes and the cost of employee benefits.
6030	Rent & Occupancy	Expense	Rent plus the occupancy costs that come with the building.
6040	Utilities	Expense	Electricity, gas, water and waste for the premises.
6050	Repairs & Maintenance	Expense	Repairs and upkeep of the building, plant and fixtures.
6060	Software & Subscriptions	Expense	Recurring software licences and subscriptions.
6070	Advertising & Marketing	Expense	Advertising spend and marketing programmes not tied to one event.
6080	Professional Fees	Expense	Accounting, legal and consulting fees.
6090	Business Insurance	Expense	General liability, property and business insurance.
6100	Card Processing Fees	Expense	Merchant fees on card payments taken from customers.
6110	Office & Supplies	Expense	Office consumables and general supplies.
6120	Telephone & Internet	Expense	Phone lines, mobile plans and internet connectivity.
6130	Travel	Expense	Agency travel not recharged to a client.
6140	Meals & Entertainment	Expense	Business meals and entertaining. Partially deductible, so keep it separate.
6150	Licenses & Permits	Expense	Operating licences and permits to trade.
6160	Dues & Memberships	Expense	Trade body memberships and professional dues.
6170	Training & Education	Expense	Staff training, certification and continuing education.
6180	Bank Fees	Expense	Account, wire and other charges levied by the bank.
6210	Contract Security & Alarm Monitoring	Expense	Alarm monitoring and contracted security cover.
6220	Music Licensing	Expense	Performing rights fees for music played on the premises.
6230	Liquor License & Compliance	Expense	Liquor licensing, renewals and the compliance work around them.
6240	Cleaning & Pest Control	Expense	Contracted cleaning and pest control.
6250	Glassware & Bar Smallwares	Expense	Glassware and small bar equipment replaced through the year.
6260	Waste Removal	Expense	General waste, recycling, food waste and confidential shredding.
8000	Other Income	Other income	Income earned outside normal trading activity.
8010	Interest Income	Other income	Interest earned on operating and reserve balances.
8020	Grants & Incentives	Other income	Grant funding and government or utility incentives received.
8030	Vendor Rebates & Commissions	Other income	Rebates and commissions paid back to you by suppliers.
9000	Other Expenses	Other expense	Below the line costs that are not part of operations.
9010	Depreciation & Amortization	Other expense	Write-down of tangible assets and amortisation of intangibles.
9020	Interest Expense	Other expense	Interest on notes payable and long-term debt.
9030	Penalties & Late Fees	Other expense	Fines, penalties and late payment charges.

Questions

Nightclub chart of accounts questions

How should promoter commissions be recorded?

In cost of sales against the night, not in marketing. The commission exists because of that event and scales with what it earned. Treated as a marketing overhead, it stops being attributable and you lose the ability to compare promoters.

Should door revenue be separate from bar revenue?

Yes, and from table service too. The three respond to different things and carry different costs. A night that is strong on door and weak on bar is telling you something specific about who came, and a single Sales line will not.

Where do security costs belong?

Cost of sales where security is engaged per event, operating expenses where you carry a standing contract. This chart provides both, Security & Crowd Control for event staffing and Contract Security & Alarm Monitoring for the ongoing arrangement.

How should comps and guest list be tracked?

As contra-revenue rather than an expense. A comped bottle is revenue you chose not to collect, not a marketing cost. Recording it as an expense inflates both sales and costs and makes the real comp rate impossible to read.

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