Accounts

Period: 1000 1010

Bank
Date Type Detail Ok = 0 Cash Accounts
Balance Opening Balance OK
Balance Current Total OK 0.00 0.00
Balance Current Balance OK 0.00 0.00
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Accounts
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Page 21
 Accounts
1100 1200 1320 1330 1340 1360 1500

Accounts Food Beverage Liquor Beer & Wine Merchandise

Receivable Inventory Inventory Inventory Inventory Inventory Fixed assets

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

Page 22
 Accounts
2000 2110 2210 2250 2280 2300 3000

Accounts Sales Tax Payroll Gift cards & Owners

Payable Credit Card Payable Liabilities Tips held certificates Equity

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

Page 23
 Accounts
4200 4320 4330 4340 4700 5200 5320

Beverage Beer & Wine Beverage

Food Sales Sales Liquor Sales Sales Other Income Food Cost Cost

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

Page 24
 Accounts
5330 5340 5360 5700 5800 6000 6600
Wages, Workers
Beer & Wine Merchandise Merchant Inventory salary, Comp
Liquor Cost Cost Cost Fees Loss/Waste Commisions Insurance

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

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 Accounts
6700 6800 7100 7200 7300 7400 7500
Payroll Direct
Employers processing Operating Service Automobile & Music and
Payroll Taxes expense Expenses Contracts Marketing travel Entertainment

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

Page 26
 Accounts
7600 7700 7800 8100 8900 9000 9999
Rent and
Repairs and General and Occupancy Other Ask My
Maintenance Utilities Administrative costs expense Taxes paid Accountant

0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00 0.00

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 Accounts
1999 2999 3999

Other
Other Assets Liabilities Other Equity

0.00 0.00 0.00

0.00 0.00 0.00

Page 28
 Help

How to use the Single Page Double Entry Bookkeeping Spreadsheet for Restaurants

For each new accounting period (e.g., monthly), save a new copy of the blank spreadsheet using “Save AS”, and giv

Enter opening balances from any previous accounting period.

Enter each sales transaction, purchase, payment, or transfer on a single line, starting below the Current Balance line

Every line should add up to zero: some columns have positive numbers, some columns hav

If you cannot get a line to balance, enter the opposite amount (e.g., if the OK=0 column shows 1.23, enter -1.23) in t

There are 5 different “Item Type” values you should use. Following are the recommended values for the “Detail” colu

Item Type: Detail:

Sales “Daily”, “Weekly”, or “Monthly”; Or, one each of “Dining” & “Bar”
Purchase Vendor Name
Make Pmt Vendor, Credit Card, Tax authority, or Payee Name
Receive Pmt Customer name, or “Catering”
Transfer “Inventory” or “Deposit”

Consolidated Accounts: some accounts that are often separated have been combined in a single column.
Operating Expenses: includes china, flatware, restaurant & kitchen supplies, cleaning expense, gu
Service Contracts: includes pest control, security, POS support, online services
Administrative Expenses: includes bad debts & shortages, bank fees, insurance, interest, professio

At the close of each period, copy the closing balances for each of the account columns into the opening balances of

Note to Accountants: enter all calculated and adjusting entries into the last 3 columns on the right, for other assets

Also note that the “OK” formula has been pasted down about 1000 rows, so if you go beyond that you will need to co

Spreadsheet by SimpleRestaurantAccounting.com

Page 29
 Help

sheet for Restaurants

e blank spreadsheet using “Save AS”, and give it a name for the accounting period (such as including the month and year in the name).

e line, starting below the Current Balance line.

ave positive numbers, some columns have negative numbers

e OK=0 column shows 1.23, enter -1.23) in the “Ask My Accountant” column.

he recommended values for the “Detail” column, and the accounts that would get positive or negative numbers for each transaction type.

Positive Numbers:
Cash, Bank Accounts (for card payments), Gift Cards (redeemed), A/R
Expense Accounts, Inventory Accounts, Equipment Asset
Credit Card, Accounts Payable, or Sales Tax
Cash, Bank Accounts (for card or check payment)
COGS accounts or Bank Account

e been combined in a single column.

ant & kitchen supplies, cleaning expense, guest supplies, laundry & linens, fees & permits
S support, online services
ges, bank fees, insurance, interest, professional fees, and office expense

ccount columns into the opening balances of a new copy of the sheet, getting only the values (not the formulas--use “paste special”).

e last 3 columns on the right, for other assets, other liabilities, and other equity. And fix anything they put in the “Ask my accountant” column

s, so if you go beyond that you will need to copy and paste that formula in the new rows.

Page 30
 Help

riod (such as including the month and year in the name).

get positive or negative numbers for each transaction type.

Negative Numbers:
Food Sales, Beverage Sales, etc, Sales Tax, Gift Cards (sold)
Cash, Bank Accounts, Credit Card, Accounts Payable
Cash, Bank Accounts, Credit Card
Accounts Receivable
Inventory accounts or Cash

only the values (not the formulas--use “paste special”).

And fix anything they put in the “Ask my accountant” column.

Page 31