MACKY’S CAFÉ JAZZ & JIVE

CHART OF ACCOUNTS
BALANCE SHEET ACCOUNTS

ASSETS LIABILITIES

1000 Cash 2000 Payables

1010 Operating Cash 2010 Trade and Accounts Payable
1020 Primary Bank Account 2020 Sales Tax Payable
1030 Petty Cash Fund 2030 Income Tax Payable

1100 Accounts Receivable 2100 Accrued Expenses

1110 Trade Receivable 2110 Interest payable
1120 Advances to Employees 2120 Wages Payable
1130 Other Receivables 2130 Utilities Payable
1140 Allowance for Doubtful Accounts
2200 Notes payable
1200 Office Supplies
2300 Other Payables
1300 Inventory 2310 Advances from Customers
1310 Food Inventory 2320 Lease Liability
1311 Meat Inventory 2330 Other Current Liability
1312 Poultry Inventory
1313 Dairy inventory EQUITY
1314 Bakery and pastry Inventory 3000 Antolin’s Capital
1315 Frozen Inventory 3010 Antolin’s Withdrawal
1316 Grocery and Dry Canned Inventory 3020 Income Summary
1317 Spices Inventory
1320 Beverage Inventory
1330 Kitchen Supplies Inventory

1400 Prepaid Expenses and Advances

1410 Prepaid Insurance
1420 Taxes
1430 Licenses and Permits
1440 Advances to Suppliers

1500 Property, Plant, and Equipment

1510 Building
1520 Furniture and Fixtures
1530 Kitchen Equipment
1540 Kitchenware
1551 Accumulated Depreciation - Building
1552 Accumulated Depreciation – F and F
1553 Accumulated Depreciation – K. E.
1554 Accumulated Depreciation – K. W.

1600 Other Asset

1610 Right of Use asset
1611 Accumulated Depreciation – Lease L.
1620 Deposits
1630 Other Non-current Asset
 MACKY’S CAFÉ JAZZ & JIVE

CHART OF ACCOUNTS

INCOME STATEMENT ACCOUNTS

SALES OPERATING EXPENSES

4100 Food Sales 8100 Doubtful account Expense
4200 Beverage Sales 8200 Cash Over/Cash Short
8300 Interest Expense
COST OF GOODS SOLD 8400 Licenses and Permits Expense
5100 Food Cost 8500 Sales Tax expense
5110 Meat Cost 8600 Income Tax Expense
5120 Poultry Cost 8700 Equipment Repair and Maintenance
5130 Dairy Cost 8800 Glassware, Flatware and Smallware
5140 Bakery and Pastry Cost 8900 Marketing Expense
5150 Frozen Cost 9100 Linens and Laundry Expense
5160 Grocery and Dry Canned Cost 9200 Restaurant Décor Expense
5170 Spices Cost 9300 Menus and Drink Lists Expense
5200 Beverage Cost 9400 Miscellaneous Expense
5300 Kitchen Supplies Cost 9500 Accounting Fees
9600 Music and Entertainment Expense
OCCUPANCY EXPENSES 9700 Telephone Expense
6100 Insurance Expense 9800 Internet Expense
6200 Security and Alarm Services Expense 9900 Office Supplies Expense
6300 Building Repair and Maintenance 9510 Bank Fees
6400 Janitorial Expense 9520 Fines and Penalties
6500 Utilities Expense
6600 Disposal Services Expense

LABOR EXPENSES
7100 Employee Wages Expense
7200 Host
7300 Server
7400 Chef
7500 Cook
7600 Dishwashers
7700 Employee Benefit Expense
7800 Other Employee Benefits