Cafe and restaurant chart of accounts
The general chart of accounts with the accounts a cafe or restaurant adds: card and delivery app takings still on their way to the bank, gift vouchers and function deposits paid ahead, and the costs of running a kitchen and dining room.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- A lot of the day's takings reach the bank through someone else. The card payment provider settles card sales and each delivery app pays out its orders in batches, so Card settlements in transit and Delivery app payouts due hold those sales until the money arrives.
- Delivery apps deduct their commission and service fees before they pay out. Delivery platform commission keeps those deductions in an account of their own.
- Gift vouchers and function deposits are paid before any food or drink is served. Gift vouchers sold and not yet redeemed and Function and booking deposits received track what customers have paid ahead.
- A kitchen and dining room run up costs most businesses don't have, so Kitchen consumables, Linen and laundry, Music licences and Crockery, glassware and cutlery each get 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 | Card settlements in transit | Asset | Card sales from each trading day that the card payment provider has not yet paid into the bank |
| 1-1510 | Delivery app payouts due | Asset | Orders sold through delivery apps that the app has not yet paid out |
| 2-1300 | Gift vouchers sold and not yet redeemed | Liability | Money taken for gift vouchers that are still to be spent on meals or drinks |
| 2-1310 | Function and booking deposits received | Liability | Deposits customers have paid for functions, events and group bookings that are still to come |
| 6-2100 | Delivery platform commission | Expense | Commission and service fees that delivery apps deduct from their payouts |
| 6-2110 | Kitchen consumables | Expense | Gloves, cling wrap, baking paper, cleaning chemicals and other items the kitchen uses up |
| 6-2120 | Linen and laundry | Expense | Hire and laundering of tablecloths, napkins, aprons and tea towels |
| 6-2130 | Music licences | Expense | Licence fees for playing recorded music, radio or television to customers |
| 6-2150 | Crockery, glassware and cutlery | Expense | Plates, glasses and cutlery bought to replace breakages and losses |
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: it lists the general accounts with the cafe and restaurant accounts slotted in by code.
- Post each day's card sales from the end-of-day report to Card settlements in transit, then clear them when the payment provider's settlement reaches the bank, with any fees the provider deducts going to Bank fees.
- Work through each delivery app payout from its statement: the orders it covers come off Delivery app payouts due, and the deductions go to Delivery platform commission.
- Keep a register of gift vouchers sold and function deposits taken, and match it to their two accounts when you reconcile.
- These accounts cover the business's own money. Ask your accountant which other accounts you need, and how voucher and deposit balances should move into sales.
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.
- Review of Merchant Card Payment Costs and Surcharging, Conclusions Paper: Glossary of Key Terms
Reserve Bank of Australia. Conclusions Paper, March 2026, released 31 March 2026. Checked 16 October 2026.
Source: Reserve Bank of Australia 2026 Licence: CC BY 4.0.
- Gift cards and discount vouchers
Australian Competition and Consumer Commission. Current at 23 September 2026, released 23 September 2026. Checked 16 October 2026.
Source: Based on ACCC data or other content Licence: CC BY 4.0.
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