Brooks & Associates - CPAs for Restaurants in Phoenix, Arizona


Account	Type

1000 ｷ Cash	Bank
1000 ｷ Cash:1010 ｷ Change & Petty Cash	Bank
1000 ｷ Cash:1020 ｷ Operating Account	Bank
1000 ｷ Cash:1030 ｷ Payroll Account	Bank
1100 ｷ Accounts Receivable	Accounts Receivable
1100 ｷ Accounts Receivable:1110 ｷ Customers	Accounts Receivable
1100 ｷ Accounts Receivable:1120 ｷ Employee Loans & Advances	Accounts Receivable
1100 ｷ Accounts Receivable:1130 ｷ Other	Accounts Receivable
1200 ｷ Inventory	Other Current Asset
1200 ｷ Inventory:1210 ｷ Food	Other Current Asset
1200 ｷ Inventory:1220 ｷ Liquor	Other Current Asset
1200 ｷ Inventory:1230 ｷ Beer	Other Current Asset
1200 ｷ Inventory:1240 ｷ Wine	Other Current Asset
1200 ｷ Inventory:1250 ｷ Supplies	Other Current Asset
1300 ｷ Prepaid Expenses	Other Current Asset
1300 ｷ Prepaid Expenses:1310 ｷ Insurance	Other Current Asset
1300 ｷ Prepaid Expenses:1320 ｷ Taxes	Other Current Asset
1300 ｷ Prepaid Expenses:1330 ｷ Licenses	Other Current Asset
1499 ｷ Undeposited Funds	Other Current Asset
1400 ｷ Property & Equipment	Fixed Asset
1400 ｷ Property & Equipment:1410 ｷ Land	Fixed Asset
1400 ｷ Property & Equipment:1420 ｷ Building	Fixed Asset
1400 ｷ Property & Equipment:1430 ｷ Leasehold Improvements	Fixed Asset
1400 ｷ Property & Equipment:1440 ｷ Furniture, Fixtures, Equipment	Fixed Asset
1400 ｷ Property & Equipment:1450 ｷ Automobiles & Trucks	Fixed Asset
1400 ｷ Property & Equipment:1500 ｷ Accumulated Depreciation	Fixed Asset
1600 ｷ Other Assets	Other Asset
1600 ｷ Other Assets:1610 ｷ Deposits	Other Asset
1600 ｷ Other Assets:1620 ｷ Pre-Opening Expenses	Other Asset
1600 ｷ Other Assets:1630 ｷ Organizational Costs	Other Asset
1600 ｷ Other Assets:1640 ｷ Liquor License	Other Asset
2000 ｷ Accounts Payable	Accounts Payable
2100 ｷ Accrued Expenses	Other Curr. Liability
2100 ｷ Accrued Expenses:2110 ｷ Rent	Other Curr. Liability
2100 ｷ Accrued Expenses:2120 ｷ Percentage Rent	Other Curr. Liability
2100 ｷ Accrued Expenses:2130 ｷ Payroll	Other Curr. Liability
2100 ｷ Accrued Expenses:2140 ｷ Interest	Other Curr. Liability
2100 ｷ Accrued Expenses:2150 ｷ Real Estate Taxes	Other Curr. Liability
2100 ｷ Accrued Expenses:2160 ｷ Personal Property Taxes	Other Curr. Liability
2100 ｷ Accrued Expenses:2170 ｷ Vacation	Other Curr. Liability
2100 ｷ Accrued Expenses:2180 ｷ Other	Other Curr. Liability
2500 ｷ Notes Payable	Long Term Liability
2500 ｷ Notes Payable:2510 ｷ Note Payable -1	Long Term Liability
2500 ｷ Notes Payable:2520 ｷ Note Payable -2	Long Term Liability
2500 ｷ Notes Payable:2530 ｷ Capital Leases	Long Term Liability
2900 ｷ Common Stock	Equity
2910 ｷ Paid in Capital	Equity
2920 ｷ Retained Earnings	Equity
2930 ｷ Opening Bal Equity	Equity
3900 ｷ *Retained Earnings	Equity
3000 ｷ Sales	Income
3000 ｷ Sales:3010 ｷ Food	Income
3000 ｷ Sales:3020 ｷ Liquor	Income
3000 ｷ Sales:3030 ｷ Beer	Income
3000 ｷ Sales:3040 ｷ Wine	Income
4000 ｷ Cost of Sales	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4002 ｷ Meat	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4003 ｷ Seafood	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4004 ｷ Poultry	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4005 ｷ Produce	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4006 ｷ Bakery	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4007 ｷ Dairy	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4008 ｷ Grocery & Dry Goods	Cost of Goods Sold
4000 ｷ Cost of Sales:4001 ｷ Food:4009 ｷ Non-Alcholic Beverages	Cost of Goods Sold
4000 ｷ Cost of Sales:4020 ｷ Liquor	Cost of Goods Sold
4000 ｷ Cost of Sales:4030 ｷ Bar Consumables	Cost of Goods Sold
4000 ｷ Cost of Sales:4040 ｷ Beer	Cost of Goods Sold
4000 ｷ Cost of Sales:4050 ｷ Wine	Cost of Goods Sold
4000 ｷ Cost of Sales:4060 ｷ Paper	Cost of Goods Sold
4100 ｷ Salaries & Wages	Expense
4100 ｷ Salaries & Wages:4110 ｷ Management	Expense
4100 ｷ Salaries & Wages:4120 ｷ Dining Room	Expense
4100 ｷ Salaries & Wages:4130 ｷ Bar	Expense
4100 ｷ Salaries & Wages:4140 ｷ Kitchen	Expense
4100 ｷ Salaries & Wages:4150 ｷ Dishroom	Expense
4100 ｷ Salaries & Wages:4160 ｷ Office	Expense
4200 ｷ Employee Benefits	Expense
4200 ｷ Employee Benefits:4210 ｷ Payroll Taxes	Expense
4200 ｷ Employee Benefits:4220 ｷ Worker's Compensation	Expense
4200 ｷ Employee Benefits:4230 ｷ Group Insurance	Expense
4200 ｷ Employee Benefits:4240 ｷ Management Meals	Expense
4200 ｷ Employee Benefits:4250 ｷ Employee Meals	Expense
4200 ｷ Employee Benefits:4260 ｷ Awards & Prizes	Expense
4200 ｷ Employee Benefits:4270 ｷ Employee Parties	Expense
4200 ｷ Employee Benefits:4280 ｷ Medical Expenses	Expense
4300 ｷ Direct Operating Expenses	Expense
4300 ｷ Direct Operating Expenses:4305 ｷ Auto & Truck Expense	Expense
4300 ｷ Direct Operating Expenses:4310 ｷ Uniforms	Expense
4300 ｷ Direct Operating Expenses:4315 ｷ Laundry & Dry Cleaning	Expense
4300 ｷ Direct Operating Expenses:4320 ｷ Linen	Expense
4300 ｷ Direct Operating Expenses:4325 ｷ Tableware	Expense
4300 ｷ Direct Operating Expenses:4330 ｷ Silverware	Expense
4300 ｷ Direct Operating Expenses:4335 ｷ Kitchen Utensils	Expense
4300 ｷ Direct Operating Expenses:4340 ｷ Paper Supplies	Expense
4300 ｷ Direct Operating Expenses:4350 ｷ Restaurant Supplies	Expense
4300 ｷ Direct Operating Expenses:4355 ｷ Cleaning Supplies	Expense
4300 ｷ Direct Operating Expenses:4360 ｷ Contract Cleaning	Expense
4300 ｷ Direct Operating Expenses:4365 ｷ Menu & Wine List	Expense
4300 ｷ Direct Operating Expenses:4370 ｷ Pest Control	Expense
4300 ｷ Direct Operating Expenses:4375 ｷ Flowers & Decoration	Expense
4300 ｷ Direct Operating Expenses:4380 ｷ Licenses & Permits	Expense
4300 ｷ Direct Operating Expenses:4385 ｷ Banquet & Event Expenses	Expense
4300 ｷ Direct Operating Expenses:4390 ｷ Other Operating Expenses	Expense
4400 ｷ Music & Entertainment	Expense
4400 ｷ Music & Entertainment:4410 ｷ Musicians & Entertainers	Expense
4400 ｷ Music & Entertainment:4420 ｷ Cable TV/Wire Service	Expense
4500 ｷ Marketing	Expense
4500 ｷ Marketing:4510 ｷ Selling & Promotion	Expense
4500 ｷ Marketing:4520 ｷ Advertising	Expense
4500 ｷ Marketing:4530 ｷ Public Relations	Expense
4500 ｷ Marketing:4540 ｷ Research	Expense
4500 ｷ Marketing:4545 ｷ Complimentary Food & Beverages	Expense
4500 ｷ Marketing:4550 ｷ Discounted Food & Beverage	Expense
4600 ｷ Utilities	Expense
4600 ｷ Utilities:4610 ｷ Electrical	Expense
4600 ｷ Utilities:4620 ｷ Gas	Expense
4600 ｷ Utilities:4630 ｷ Water	Expense
4600 ｷ Utilities:4640 ｷ Trash Removal	Expense
4700 ｷ Gereral & Administrative	Expense
4700 ｷ Gereral & Administrative:4705 ｷ Office Supplies	Expense
4700 ｷ Gereral & Administrative:4710 ｷ Postage& Delivery	Expense
4700 ｷ Gereral & Administrative:4715 ｷ Telephone	Expense
4700 ｷ Gereral & Administrative:4720 ｷ Payroll Processing	Expense
4700 ｷ Gereral & Administrative:4725 ｷ Insurance - General	Expense
4700 ｷ Gereral & Administrative:4730 ｷ Dues & Subscriptions	Expense
4700 ｷ Gereral & Administrative:4735 ｷ Travel	Expense
4700 ｷ Gereral & Administrative:4740 ｷ Credit Card Discounts	Expense
4700 ｷ Gereral & Administrative:4745 ｷ Bad Debts	Expense
4700 ｷ Gereral & Administrative:4750 ｷ Cash (Over) / Short	Expense
4700 ｷ Gereral & Administrative:4755 ｷ Bank Deposit Services	Expense
4700 ｷ Gereral & Administrative:4760 ｷ Bank Charges	Expense
4700 ｷ Gereral & Administrative:4765 ｷ Accounting Services	Expense
4700 ｷ Gereral & Administrative:4770 ｷ Legal & Professional	Expense
4700 ｷ Gereral & Administrative:4775 ｷ Security / Alarm	Expense
4700 ｷ Gereral & Administrative:4780 ｷ Training	Expense
4700 ｷ Gereral & Administrative:4785 ｷ Miscellaneous	Expense
4700 ｷ Gereral & Administrative:4790 ｷ Interest Expense	Expense
4800 ｷ Repairs & Maintenance	Expense
4800 ｷ Repairs & Maintenance:4810 ｷ Maintenance Contracts	Expense
4800 ｷ Repairs & Maintenance:4820 ｷ R&M- Equipment	Expense
4800 ｷ Repairs & Maintenance:4830 ｷ R&M- Building	Expense
4800 ｷ Repairs & Maintenance:4840 ｷ Grounds Maintenance	Expense
4800 ｷ Repairs & Maintenance:4850 ｷ Parking Lot	Expense
5000 ｷ Occupancy Costs	Expense
5000 ｷ Occupancy Costs:5010 ｷ Rent	Expense
5000 ｷ Occupancy Costs:5020 ｷ Equipment Rental	Expense
5000 ｷ Occupancy Costs:5030 ｷ Real Estate Taxes	Expense
5000 ｷ Occupancy Costs:5040 ｷ Personal Property Taxes	Expense
5000 ｷ Occupancy Costs:5050 ｷ Insurance - Property& Casualty	Expense
5000 ｷ Occupancy Costs:5060 ｷ Other Municipal Taxes	Expense
6000 ｷ Depreciation	Expense
7000 ｷ Other (Income) Expenses	Other Income
7000 ｷ Other (Income) Expenses:7010 ｷ Vending Commissions	Other Income
7000 ｷ Other (Income) Expenses:7020 ｷ Telephone Commissions	Other Income
7000 ｷ Other (Income) Expenses:7030 ｷ Waste Sales	Other Income
7000 ｷ Other (Income) Expenses:7050 ｷ Officers Salaries & Expenses	Other Income
7000 ｷ Other (Income) Expenses:7060 ｷ Corporate Office Expense	Other Income