Hotel Chart of Accounts

RESTAURANT CHART OF ACCOUNTS Balance Sheet Accounts ASSETS 1000 1010 1020

CASH Change & Petty Cash Operating Account

1100 1110 1120 1130

ACCOUNTS RECEIVABLE Customers Employee Loans & Advances Other

1200 1210 1220 1230 1240 1250

INVENTORY Food Liquor Beer Wine Supplies

1300 1310 1320 1330

PREPAID EXPENSES Insurance Taxes Licenses

1400 1410 1420 1430 1440 1450 1500 1510 1520 1530

PROPERTY & EQUIPMENT Land Building Leasehold Improvements Furniture, Fixtures & Equipment Automobiles & Trucks Accumulated Depreciation-Building Accumulated Amortization-Leasehold Accumulated Depreciation-FF&E Accumulated Depreciation-Autos & Trucks

1600 1610 1620 1630 1640

OTHER ASSETS Deposits Pre-opening Expenses Organizational Costs Liquor License

LIABILITIES 2000 2010 2020 2030 2040 2050 2060 2070

PAYABLES Accounts Payable Current Portion of Notes Payable Withholding & FICA Taxes Federal Unemployment Taxes State Unemployment Taxes Sales Tax Liquor Tax

2100 2110 2120 2130 2140 2150 2160 2170 2180

ACCRUED EXPENSES Rent Percentage Rent Payroll Interest Real Estate Taxes Personal Property Taxes Vacation Other

2500 2510 2520 2530

NOTES PAYABLE Note Payable - Building Note Payable - Equipment Capital Leases

EQUITY 2900 2910 2920

Common Stock Paid in Capital Retained Earnings

RESTAURANT CHART OF ACCOUNTS P&L ACCOUNTS 3000 3010 3020 3030 3040

SALES Food Liquor Beer Wine

4000 4001 4002 4003 4004 4005 4006 4007 4008 4009 4020 4030 4040 4050 4060

Food Meat Seafood Poultry Produce Bakery Dairy Grocery & Dry Goods Non-alcoholic Beverages Liquor Bar Consumables Beer Wine Paper (QSR)

4100 4110 4120 4130 4140 4150 4160

SALARIES & WAGES Management Dining Room Bar Kitchen Dishroom Office

4200 4210 4220 4230 4240 4250 4260 4270 4280

EMPLOYEE BENEFITS Payroll Taxes Worker's Compensation Insurance Group Insurance Management Meals Employee Meals Awards & Prizes Employee Parties & Sports Activities Medical Expenses

4300 4305 4310 4315 4320 4325 4330 4335 4340 4345 4350 4355 4360 4365 4370 4375 4380 4385 4390

DIRECT OPERATING EXPENSES Auto & Truck Expense Uniforms Laundry & Dry Cleaning Linen Tableware Silverware Kitchen Utensils Paper Supplies Bar Supplies Restaurant Supplies Cleaning Supplies Contract Cleaning Menu & Wine List Pest Control Flowers & Decorations Licenses & Permits Banquet & Event Expenses Other Operating Expenses

4400 4410 4420 4430

MUSIC & ENTERTAINMENT Musicians & Entertainers Cable TV/Wire Services Royalties to ASCAP, BMI

COST OF SALES

4500 4510 4520 4530 4540 4545 4550

MARKETING Selling & Promotion Advertising Public Relations Research Complimentary Food & Beverages Discounted Food & Beverages

4600 4610 4620 4630 4640

UTILITIES Electrical Gas Water Trash Removal

4700 4705 4710 4715 4720 4725 4730 4735 4740 4745 4750 4755 4760 4765 4770 4775 4780 4785

GENERAL & ADMINISTRATIVE Office Supplies Postage & Delivery Telephone / Communications Payroll Processing Insurance - General Dues & Subscriptions Travel Expenses Credit Card Discounts Bad Debts Cash (Over) / Short Bank Deposit Services Bank Charges Accounting Services Legal & Professional Security / Alarm Training Miscellaneous

4800 4810 4820 4830 4840 4850

REPAIRS & MAINTENANCE Maintenance Contracts R&M - Equipment R&M - Building Grounds Maintenance Parking Lot

5000 5010 5020 5030 5040 5050 5060

OCCUPANCY COSTS Rent Equipment Rental Real Estate Taxes Personal Property Taxes Insurance-Property & Casualty Other Municipal Taxes

6000 6010 6020 6030

DEPRECIATION & AMORTIZATION Buildings Furniture, Fixtures & Equipment Amortization of Leasehold Improvements

7000 7010 7020 7030 7040 7050 7060

OTHER (INCOME) EXPENSE Vending Commissions Telephone Commissions Waste Sales Interest Expense Officers Salaries & Expenses Corporate Office Expenses

8000 8010 8020

INCOME TAXES Federal Income Tax State Income Tax