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Riverside Cafe LLC Bookkeeping
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Bookkeeping/Chart of Accounts

Chart of Accounts

Every account Riverside Cafe LLC uses to record transactions. Each account carries a type and a default tax rate.

Assets
Bank
Current Asset
Fixed Asset
Accumulated Depreciation
Inventory
Non-current Asset
Liabilities
Credit Card
Current Liability
Non-current Liability
Equity
Equity
Income
Revenue
Other Income
Expenses
Direct Costs
Expense (Overhead)
Depreciation
Other Expense
No Tax
Tax on Purchases (10%)
Tax on Sales (10%)
Tax Exempt
38 accounts
Code ↑ Name Type Tax Rate Opening Balance Balance Date Balance
Bank · 3 $72,485.78
1010 Chase Business Checking Bank No Tax $45,000.00 Dec 31, 2025 $52,340.18
1020 Chase Business Savings Bank No Tax $18,000.00 Dec 31, 2025 $18,000.00
1030 Square Cash Clearing Bank No Tax — — $2,145.60
Current Asset · 2 $6,080.00
1200 Accounts Receivable Current Asset No Tax — — $4,280.00
1250 Prepaid Insurance Current Asset No Tax $1,800.00 Dec 31, 2025 $1,800.00
Inventory · 1 $6,540.00
1300 Food & Beverage Inventory Inventory No Tax $6,200.00 Dec 31, 2025 $6,540.00
Fixed Asset · 3 $85,500.00
1500 Kitchen Equipment Fixed Asset No Tax $42,000.00 Dec 31, 2025 $42,000.00
1520 Furniture & Fixtures Fixed Asset No Tax $15,500.00 Dec 31, 2025 $15,500.00
1540 Leasehold Improvements Fixed Asset No Tax $28,000.00 Dec 31, 2025 $28,000.00
Accumulated Depreciation · 1 -$14,200.00
1600 Accumulated Depreciation Accumulated Depreciation No Tax -$12,600.00 Dec 31, 2025 -$14,200.00
Credit Card · 1 -$3,820.45
2010 Amex Business Card Credit Card No Tax -$2,940.00 Dec 31, 2025 -$3,820.45
Current Liability · 4 $13,960.00
2100 Accounts Payable Current Liability No Tax — — $7,640.00
2200 Sales Tax Payable Current Liability No Tax — — $2,310.00
2250 Payroll Liabilities Current Liability No Tax — — $3,120.00
2300 Tips Payable Current Liability No Tax — — $890.00
Non-current Liability · 1 $38,180.00
2700 SBA Loan Payable Non-current Liability No Tax $45,000.00 Dec 31, 2025 $38,180.00
Equity · 3 $76,000.00
3000 Owner's Capital Equity No Tax $60,000.00 Dec 31, 2025 $60,000.00
3100 Owner's Draw Equity No Tax -$8,500.00 Dec 31, 2025 -$8,500.00
3900 Retained Earnings Equity No Tax $24,500.00 Dec 31, 2025 $24,500.00
Revenue · 4 —
4010 Food Sales Revenue Tax on Sales (10%) — — —
4020 Beverage Sales Revenue Tax on Sales (10%) — — —
4030 Catering Income Revenue Tax on Sales (10%) — — —
4040 Merchandise Sales Revenue Tax on Sales (10%) — — —
Other Income · 1 —
4900 Interest Income Other Income No Tax — — —
Direct Costs · 2 —
5010 Food & Beverage COGS Direct Costs Tax on Purchases (10%) — — —
5020 Paper & Packaging Direct Costs Tax on Purchases (10%) — — —
Expense (Overhead) · 10 —
6010 Rent Expense (Overhead) No Tax — — —
6020 Utilities Expense (Overhead) Tax on Purchases (10%) — — —
6030 Wages & Salaries Expense (Overhead) No Tax — — —
6040 Payroll Taxes Expense (Overhead) No Tax — — —
6050 Marketing & Advertising Expense (Overhead) Tax on Purchases (10%) — — —
6060 Repairs & Maintenance Expense (Overhead) Tax on Purchases (10%) — — —
6070 Merchant Processing Fees Expense (Overhead) No Tax — — —
6080 Insurance Expense (Overhead) No Tax — — —
6090 Office Supplies Expense (Overhead) Tax on Purchases (10%) — — —
6100 Bank Fees Expense (Overhead) No Tax — — —
Depreciation · 1 —
6500 Depreciation Expense Depreciation No Tax — — —
Other Expense · 1 —
6900 Miscellaneous Expense Other Expense No Tax — — —
Edit account
1010 · Chase Business Checking
$
Posts a balanced opening journal entry (offset to Retained Earnings) as of this date. Leave 0 to skip.
Active
Account is available for coding transactions.
Current balance$52,340.18