Hair and beauty salon chart of accounts
A hair or beauty salon takes payment through its booking software, collects gift voucher sales and booking deposits ahead of appointments, and uses colour and treatments on clients as well as selling retail products. This chart adds those accounts to the general chart of accounts.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- When an online booking platform takes card payments for the salon, it pays them out later, so Booking platform payouts due holds them until they reach the bank. Online booking commission keeps what the platform charges on appointments booked through it apart from its subscription, which belongs in Software subscriptions.
- Clients pay ahead with gift vouchers and booking deposits. Gift vouchers outstanding and Appointment deposits received show how much has been paid for treatments still to come.
- Colour, developer, treatments and wax are used up on clients rather than sold to them, so Salon products used in services gives them a separate account, in the same code group as Cost of goods sold. Salon consumables holds foils, gloves and other single-use items, and Towel and gown laundering holds the outside laundry bill.
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 | Booking platform payouts due | Asset | Card payments clients made through the online booking platform that the platform still owes the salon |
| 2-1300 | Gift vouchers outstanding | Liability | Payments for salon gift vouchers that clients haven't yet spent on treatments or products |
| 2-1310 | Appointment deposits received | Liability | Deposits clients pay to secure colour, bridal and other long appointments that haven't taken place yet |
| 5-1100 | Salon products used in services | Expense | Colour, developer, lightener, treatments and wax used on clients during appointments, rather than sold as retail stock |
| 6-2100 | Salon consumables | Expense | Foils, gloves, cotton pads, neck strips and other single-use items used during appointments |
| 6-2110 | Towel and gown laundering | Expense | Washing of towels, gowns and capes by an outside laundry service |
| 6-2120 | Online booking commission | Expense | Commission an online booking marketplace charges on appointments booked through it, apart from its subscription and card fees |
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
- Take out the accounts the salon won't use, such as Online booking commission if the salon isn't listed on a booking marketplace.
- Clear Booking platform payouts due against each payout, using the platform's payout report to separate the appointments it covers, the card fees for Bank fees and any commission for Online booking commission.
- Number each gift voucher, and check Gift vouchers outstanding against the vouchers still open in the booking software.
- Code colour and treatment orders from salon distributors to Salon products used in services and retail stock to Inventory, splitting a mixed invoice line by line.
- The chart is about the salon's own money. Talk to your accountant about how voucher balances and booking deposits should be handled, and which general income account should hold any chair or room rent.
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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