Chart of Accounts
Every BasilBook restaurant starts with 23+ pre-seeded accounts purpose-built for food and beverage operations. No accounting degree required — just start recording and the system handles the double-entry bookkeeping.
Assets
6 accountsCash on Hand
Physical cash in the register and safe
Bank — Main Account
Primary business bank account balance
Accounts Receivable
Amounts owed to you by customers or partners
Delivery Platform Receivables
Unpaid balances from Grab, FoodPanda, Nham24, etc.
Inventory
Value of food and beverage stock on hand
Staff Advances Receivable
Salary advances paid to staff, to be deducted from future payroll
Liabilities
3 accountsAccounts Payable
Amounts owed to vendors for purchases on credit
Accrued Liabilities
Expenses incurred but not yet paid (e.g. utilities, rent)
Expense Claims Payable
Staff reimbursements for out-of-pocket expenses
Equity
2 accountsOwner’s Equity
Owner’s investment and withdrawals from the business
Retained Earnings
Accumulated profits kept in the business over time
Revenue
6 accountsFood Revenue
Income from dine-in and takeaway food sales
Beverage Revenue
Income from dine-in and takeaway beverage sales
Delivery Revenue
Combined delivery income (parent account for food and beverage sub-accounts)
Delivery Food Revenue
Food sales through delivery platforms
Delivery Beverage Revenue
Beverage sales through delivery platforms
Other Revenue
Miscellaneous income such as catering, events, or merchandise
Expenses
6 accountsFood Cost (COGS)
Cost of ingredients consumed in food preparation
Beverage Cost (COGS)
Cost of ingredients consumed in beverage preparation
Food Waste Expense
Value of spoiled, expired, or discarded inventory
Payroll Expense
Staff salaries, wages, and related costs
Delivery Commission Expense
Commissions paid to delivery platforms (Grab, FoodPanda, etc.)
Operating Expenses
General costs such as rent, utilities, supplies, and maintenance
How It Works
Built for restaurant accounting
Pre-seeded for every restaurant
These 23 accounts are automatically created when you set up a new organization. No manual setup required — you can start recording transactions immediately.
Pro users can add unlimited custom accounts
Need a separate account for catering revenue, marketing expenses, or equipment depreciation? Pro plan lets you create as many custom accounts as your business needs.
Linked to items and categories for auto-journaling
Each inventory item and sale item category is linked to its GL accounts. When you record a purchase, sale, or waste entry, BasilBook generates balanced journal entries automatically.
Used in import templates
Import templates reference these account codes (e.g. revenueAccountCode: "4000") so your imported data flows directly into the correct accounts without manual mapping.
Restaurant accounting, ready out of the box
Start with 20 restaurant-ready accounts on the free plan. Upgrade to Pro for unlimited custom accounts, full double-entry accounting, and automated journal entries.