Revenue, split the way you actually sell
Food, non-alcoholic beverage, liquor, beer, and wine as separate accounts, plus catering and banquet, delivery and off-premise, cover and service charges, and a discounts and comps contra account.
Free template · built for restaurants & bars
Restaurant Chart of Accounts
An 88-account chart that follows USAR, ready to import into QuickBooks.
A complete restaurant chart of accounts built on USAR, the Uniform System of Accounts for Restaurants. Revenue split by daypart and category, cost of sales broken out so you can actually see food cost, and labor separated front of house from back of house.
- XLSXFormat
- 10 KBFile size
- 88 accounts · USAR structureInside the workbook
- $0Forever
Inside the workbook
Four tabs that do the thinking for you.
Most restaurant books are unreadable because the chart of accounts was improvised. Revenue lands in one bucket, food and liquor cost share an account, and labor is a single line, so prime cost has to be rebuilt by hand every month. Starting from the USAR structure means your P&L is legible on day one and comparable to every benchmark published for the industry.
Cost of sales that makes food cost visible
Food cost broken into meat, seafood, poultry, produce, bakery, dairy, and grocery, with liquor, beer, and wine costed separately. You cannot manage a food cost percentage you cannot see, and a single 'Cost of Goods Sold' account hides it.
Labor separated FOH from BOH
Management salaries, back of house wages, front of house wages, contract and temporary labor, and employee benefits and payroll taxes as distinct lines, so prime cost is a number you can read rather than one you have to reconstruct.
USAR account codes throughout
Every account carries its standard code and QuickBooks account type, so the import maps cleanly and your P&L is comparable against industry benchmarks instead of being bespoke to your bookkeeper.
Who it's for
- Restaurants setting up QuickBooks for the first time
- Operators who inherited a chart of accounts nobody can explain
- Bookkeepers standardising several restaurant clients onto one structure
- Owners who cannot get a straight answer on their food cost percentage
Keeping the chart clean
Cleo Pay codes every bill to the right account.
Vendor invoices are captured, coded to your chart of accounts, routed for approval, and synced to QuickBooks. The structure you import today is still intact a year from now.
See all six chart of accounts templatesFrequently asked