Type of accounts

Room sales

Revenue
Food sales

Revenue
Beverage sales

Revenue
Merchandise

Revenue
Cost of food sales

Cost of sales (perpetual)
Cost of beverage sales

Cost of sales (perpetual)
Food purchases

cost of sales (periodic)
Beverage purchases

cost of sales (periodic)
Payroll

Operating expenses
Payroll taxes

Operating expenses
Employee benefits

Operating expenses
Employee meals

Operating expenses
China, glassware, silverware, linen, uniforms

Operating expenses
Supplies

Operating expenses
Advertising

Operating expenses
Telephone

Operating expenses
Kitchen fuel

Operating expenses
Utilities

Operating expenses
Repairs & maintenance

Operating expenses
laundry

Operating expenses
Rent

Fixed charges (expense)
Property taxes

Fixed charges (expense)
Insurance

Fixed charges (expense)
Interest

Fixed charges (expense)
Depreciation & amortisation

Fixed charges (expense)
Cash/Bank/Cheque

Current Asset
Short term investment

Current Asset
Accounts receivable

Current asset
Food inventory

Current asset
Beverage inventory

Current asset
Office supplies inventory

Current Asset
housekeeping supplies inventory

Current Asset
Prepaid insurance

Current Asset
Prepaid rent

Current Asset
Vehicle

Non-current asset
Land

Non-current asset
Building

Non-current asset
furniture & equipment

Non-current asset
china, glassware & silver

Non-current asset
linen

Non-current asset
Uniforms

Non-current asset
Accumulated depreciation

Non-current CONTRA asset
Organisation costs

Other assets
security deposit

Other assets
Trade marks/names

Other assets
goodwill

Other assets
Pre-opening expenses

Other assets
Accounts payable

Current liabilities
Sales tax payable

Current liabilities
Income tax payable

Current liabilities
Accrued payroll

Current liabilities
accrued payroll taxes

Current liabilities
Accrued property taxes

Current liabilities
Accrued interest

Current liabilities
Advanced deposit

Current liabilities
Current maturities of long-term debt

Current liabilities
Dividends payable

Current liabilities
Loan payable

Long-term liabilities
Mortgage payable

Long-term liabilities
Notes payable

Long-term liabilities
Bonds payable

Long-term liabilities
Less current portion of long-term debt

Long-term liabilities
Capital

Owners Equity
Withdrawal

CONTRA owners equity
Common stock issued

Owners equity
Additional paid-in capital

Owners equity
Retained earnings

Owners equity
Preferred stock issued

Owners equity
Donated capital

Owners equity
Treasury stock

CONTRA owners equity
Allowance for doubtful account

CONTRA asset
Sales allowance

CONTRA revenue
Notes receivable

Current Asset
Non-current receivables

Non-current asset
investment

Non-current asset
Franchise rights

Other assets