Bakery chart of accounts
A bakery serves customers at the counter, takes deposits on cakes ordered for a set day, and in many cases runs bread out to cafes and shops on standing orders. This chart adds the accounts those parts of the trade need to the general chart of accounts.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- Celebration cakes and party platters are ordered ahead, and customers often pay part of the price when they place the order. Special order deposits received shows the part-payments held against orders still waiting to be picked up.
- Wholesale customers are invoiced through the general Accounts receivable account, but the delivery run has costs of its own. Delivery van fuel and tolls holds the van's day-to-day running, and Delivery crates and trays holds crates and trays bought to replace ones that don't come back.
- Bags and boxes go out the door with the bread and cakes, while baking paper, tray liners and piping bags are used up behind the counter. Bread bags, cake boxes and boards and Bakehouse consumables give each kind its own line.
- A food business licence and bin collections are running costs the general expense accounts don't name, so Food business licence fees and Waste and recycling collection are added.
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 |
|---|---|---|---|
| 2-1300 | Special order deposits received | Liability | Part-payments taken when customers order celebration cakes, party platters and other made-to-order items not yet collected |
| 6-2100 | Bakehouse consumables | Expense | Baking paper, tray liners, piping bags, gloves and cleaning products used up in the bakehouse |
| 6-2110 | Bread bags, cake boxes and boards | Expense | Paper bread bags, cake boxes, cake boards and pastry bags that go out with customers' purchases |
| 6-2120 | Delivery crates and trays | Expense | Bread crates and delivery trays bought to replace ones lost at wholesale customers or worn out |
| 6-2130 | Delivery van fuel and tolls | Expense | Fuel, road tolls and parking on the van's early run to wholesale customers |
| 6-2140 | Food business licence fees | Expense | Fees for the bakery's food business licence or registration, including renewals |
| 6-2150 | Waste and recycling collection | Expense | Collection of food scraps, cardboard and general waste from the bakery's bins |
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
- Download the CSV and remove what the bakery won't use, such as the delivery accounts if you sell over the counter and supply no wholesale customers.
- Write a reference on each special order docket and post the deposit to Special order deposits received under it, so the balance can be traced to orders still waiting on the shelf.
- Invoice cafes and shops on standing orders in Accounts receivable as usual. Code the van's fuel and tolls to Delivery van fuel and tolls, and its servicing to Repairs and maintenance.
- Enter bills for bags, boxes and boards in Bread bags, cake boxes and boards, and bakehouse supplies in Bakehouse consumables, so neither gets mixed in with ingredient bills.
- This chart is for the bakery's own takings and costs. Your accountant can say what else the business needs, and how special order deposits should be dealt with once the orders are collected.
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
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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.
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.
How to manage accounts payable
How to handle supplier bills from arrival to payment: check and approve each one, match it to the order and delivery, pay on time and reconcile statements.