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welcome back to another episode of the tip share this week were going to cover what is the chart of accounts for a restaurant a restaurant chart of accounts is a structured financial statement consisting of categorized revenue and expenses by convention the chart of accounts is broken up into sections for at a minimum operating revenue assets liabilities operating expenses and equity with additional categories that vary by a businesss unique needs the chart of accounts format is coded numerically by section the standard is for major types of accounts to be separated by the thousands and for subtypes to be separated by tens or hundreds for example if all your assets were coded in the 1000s then its subtypes would appear as bank account 1 1000 bank account 2 1010 accounts receivable 1020 and so on and so forth an example of various accounts you would need to include within your restaurant chart of accounts takes this general shape asset accounts liability accounts equity accounts reven