Accommodation chart of accounts
A hotel, motel or other accommodation business takes bookings through online booking sites and collects deposits before guests arrive. This chart adds accounts for what booking sites owe and charge, guest deposits and the costs of getting rooms ready, to the general chart of accounts.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- Booking sites pay the property on their own timetable, often after taking their commission. Amounts due from booking sites tracks what each site still owes for stays, and Booking site commission keeps the commission each site charges in an account of its own.
- Guests pay deposits and prepayments before they arrive. Guest deposits received tracks that money against the booking it belongs to.
- Getting a room ready for the next guest costs money other businesses don't spend: Linen hire, Laundry services, Cleaning contractors, Guest amenities and In-room entertainment each have an account.
Download the chart
The general accounts and this industry's accounts in one CSV file, in code order, which opens in any spreadsheet program.
Download the CSV fileThe accounts this chart adds
| Code | Account name | Type | What goes in it |
|---|---|---|---|
| 1-1500 | Amounts due from booking sites | Asset | Payment for stays that an online booking site has collected from guests and not yet paid to the property |
| 2-1300 | Guest deposits received | Liability | Deposits and prepayments guests have paid for stays that haven't started yet |
| 6-2100 | Booking site commission | Expense | Commission charged by online booking sites on stays booked through them |
| 6-2110 | Linen hire | Expense | Sheets, towels and other linen hired from a linen service |
| 6-2120 | Laundry services | Expense | Washing and pressing of linen, towels and robes by an outside laundry |
| 6-2130 | Cleaning contractors | Expense | Housekeeping and room cleaning done by contractors between stays |
| 6-2140 | Guest amenities | Expense | Toiletries, tea, coffee, milk and other supplies left in rooms for guests |
| 6-2150 | In-room entertainment | Expense | Pay TV and in-room movie services provided to guests |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Code: A number that sorts the account into its group: 1 for assets, 2 for liabilities, 3 for equity, 4 for income, and 5 and 6 for expenses.
- Account name: The name that appears in your books and reports.
- Type: Asset, Liability, Equity, Income or Expense, which decides whether the account appears on the balance sheet or the profit and loss statement.
- What goes in it: The transactions to record against the account.
How to use it
- Open the downloaded chart and remove any account that doesn't fit how you run, such as Linen hire if you own and launder your own linen.
- Split each booking site payout using the site's statement: the stays it covers clear Amounts due from booking sites, and the commission it deducts goes to Booking site commission.
- Record each deposit or prepayment in Guest deposits received with its booking reference, so a later cancellation or refund can be matched to it.
- The chart covers the business's own money. Ask your accountant how guest deposits, including any kept after a cancellation, should be treated for your business.
The chart is a CSV file, which opens in a spreadsheet program. It is not set up for importing directly into any particular accounting software, so check the format your software expects before you load the accounts into it.
Related pages
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
Related guides
How to set up a chart of accounts
How to set up a chart of accounts for a small business: the five account types, choosing accounts and codes, and keeping the list useful as you grow.
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A step-by-step guide to reconciling a business bank account: what to compare, why the balances differ and how to deal with each difference.
How to manage accounts receivable
How to run accounts receivable: decide who gets credit, set terms, invoice promptly, match each payment to its invoice and review what is owed and how long.