Santa Barbara Restaurant and Lounge: 4 Ways to Make your Valentine Feel Special with a Night Out

Happy Valentine’s Day from Blush Restaurant + Lounge!

The love of your life is sure to be foremost on your mind this Valentine’s Day. Words are nice, but actions certainly speak louder. One way to make your special person feel loved and appreciated on this day of romance is a night on the town. What could be more romantic than getting out of the house and having fun with your Valentine? Take the time to come see us at Blush Restaurant + Lounge  to get the sparks flying!

Valentine’s Day falls on Sunday this year, and this is a day of rest. Why slave over a hot oven when you can be out and about having the time of your life? Don’t make your partner spend hours cooking when you can come to Blush for a relaxing and romantic time together.

We are located in the heart of Santa Barbara, and we offer a refined social dining experience with a contemporary atmosphere. At Blush, you’re sure to have the best Valentine’s Day ever.

valentines santa barbara

Celebrate your love with a night on the town

Start by making a reservation at Blush, one of the most romantic restaurants in Santa Barbara.  Listed below are a few reasons why you’ll love dining at Blush:

  1. Delicious Food – Who doesn’t love a good meal regardless of what day of the week it is? Like the saying goes the way to a man or woman’s heart  is through the stomach. This is true for a holiday or a weekday! The most delicious dinners in town are right here at our Santa Barbara restaurant and lounge. Don’t forget to share a piece of cheesecake with your love!
  2. Alcoholic Beverages – Have a little extra fun by ordering a bottle of fine wine. We have an extensive wine list and wine is for lovers! Check out our cocktail menu as well. Even if you rarely indulge in a mixed drink, this is the the day to go for it.
  3. Atmosphere – Having a romantic dining experience is important to couples on Valentine’s Day.  The lights are Blush are turned down low and provide a warm, romantic feel.  You can count on having a night you’ll remember for many Valentine’s Days to come.
  4. Special Attention – We know the importance of making a good impression on the love of your life. That’s why our staff is truly dedicated to making you feel like you’re the only one dining with us. We will cater to your desire while we’re smiling the entire time. Your wish is our command!

Don’t forget if you visit us during the Santa Barbara International Film Festival (SBIFF) we’ll give you 15% off your total bill!!




Valentine’s Day Events in Santa Barbara, CA

  1. Take a cruise – Sail off into the sunset and enjoy the beauty of nature with your love at your side. Sunset Kidd has a 41 ft. yacht that holds up to 15 passengers. For the small price of $50, you can cruise and enjoy a wine tasting event on this unique day.
  2. Deep sea fishing – If you’re both the sporty type, you may enjoy some time spent deep sea fishing. This isn’t your ordinary Valentine’s Day event, but it can be yours when you call 805-564-8419 today! Once you’ve had your fill of fish and fun, be sure to join us at Blush Restaurant and Lounge.
  3. Horseback riding – Schedule a time for a tour of Santa Barbara by a horse! You can set the time, and the cost is only $85. The entire tour will take approximately 1.5 hours, and this is sure to help you work up an appetite!
  4. Sammy’s wine tours are the perfect choice for a great wine tasting trip with your sweetheart.  Santa Barbara and Santa Ynez are home to some of the best wineries in California.

About Blush Restaurant and Lounge: At Blush Restaurant and Lounge we want you to impress your significant other on Valentine’s Day. We’re here for you, and we can meet any special request you may have. Come join us for a night of fun and entertainment.  Be sure to visit our website and like our Facebook page! Simply call us today to schedule your reservation at 805-957-1300.

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Quote on Eating Well

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Culinary Art and Related Careers

Culinary art, in which culinary means “related to cooking”, is the art of the preparation, cooking and presentation of food, usually in the form of meals. People working in this field – especially in establishments such as restaurants – are commonly called “chefs” or “cooks”, although, at its most general, the terms “culinary artist” and “culinarian” are also used. Table manners (“the table arts”) are sometimes referred to as a culinary art.

Culinarians are required to have knowledge of food science, nutrition and diet and are responsible for preparing meals that are as pleasing to the eye as well as to the palate. After restaurants, their primary places of work include delicatessens and relatively large institutions such as hotels and hospitals

Below is a list of the wide variety of culinary arts occupations.

  • Consulting and Design Specialists – Work with restaurant owners in developing menus, the layout and design of dining rooms, and service protocols.
  • Restaurant management – Manage a restaurant, cafeteria, hotel dining area, etc.
  • Food and Beverage Controller – Purchase and source ingredients in large hotels as well as manage the stores and stock control.
  • Entrepreneurship – Deepen and invest in businesses, such as bakeries, restaurants, or specialty foods (such as chocolates, cheese, etc.).
  • Food and Beverage Managers – Manage all food and beverage outlets in hotels and other large establishments.
  • Food Stylists and Photographers – Work with magazines, books, catalogs and other media to make food visually appealing.
  • Food Writers and Food Critics – Communicate with the public on food trends, chefs and restaurants though newspapers, magazines, blogs, and books. Notables in this field include Julia Child, Craig Claiborne and James Beard.
  • Research and Development Kitchens – Develop new products for commercial manufacturers and may also work in test kitchens for publications, restaurant chains, grocery chains, or others.
  • Sales – Introduce chefs and business owners to new products and equipment relevant to food production and service.
  • Instructors – Teach aspects of culinary arts in high school, vocational schools, colleges, recreational programs, and for specialty businesses (for example, the professional and recreational courses in baking at King Arthur Flour).


Source: Wikipedia

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How To Evaluate Plant Extracts Providers

Primal Essence of Oxnard CA, knows that plant extracts are a crucial ingredient in food manufacturing. As a leading provider to the food service industry, Primal Essence realizes that the right bulk herbal extracts and supercritical extracts can make all the difference in whether a new product line is greeted with warmth or disinterest. Turmeric extract,rosemary extract and chai concentrate can add a powerful taste punch to just about any product line, so selecting the right plant extracts provider is a critical first step on the road to success. Here are some key questions and considerations that will help food manufacturers evaluate potential plant extracts providers:

  • Learn About the Company’s Experience: Find out how long it has been in business, learn about its reputation in the food industry, and ask what other companies utilize its product line.  Primal Essence has been meeting the plant extracts needs of customers worldwide for almost two decades. Some of the many companies that have made Primal Essence an Approved Vendor for many of its water dispersible flavors include Starbucks, General Mills, Kraft, Heinz, and Hearthside Company.
  • Investigate the Production Process from Start to Finish: Not all plant extracts providers are alike. Some utilize inferior products or questionable production techniques in an effort to increase volume and minimize costs. This can result in a lesser end product quality and negatively affect the consumer’s impression of your business. Primal Essence believes in quality from start to finish. With their insistence on the highest-quality, their eco-conscious extraction process, and their strict Quality Assurance Program, Primal Essence produces superior quality fennel extract,fenugreek extractchamomile extractspearmint extract and other many other herbs and spice extracts that maintain and concentrate their original flavor, potency and vitality.
  • Ask About Quality: Look for a company with products that are all-natural, Certified Organic, and Kosher.
  • Question Their Ability to Meet Your Needs: Your food manufacturing business requires a reliable stream of quality plant extracts in a variety of formats to meet the demands of your consumers. Primal Essence supplies products in both liquid and powder forms to meet any dry or wet application needs. They can also meet your demand for many hard-to-find specialty items including natural Astaxanthin, Ayurvedic Herbs, CoQ10, Hops, Rosemary Antioxidant, Frankincense, Eucalyptus, St. John’s Wort, Tocopherols, Tulsi, and Valerian.
  • Talk About Pricing: If all other factors are to your satisfaction, it’s time to discuss pricing. A bulk plant extracts provider can offer more affordable pricing on a wide variety of your ingredient needs. Using Primal Essence extracts has saved companies up to seven times, when they changed to using Primal Essence extracts versus using the dry herb and spice counterparts.

About Primal Essence: Primal Essence in Oxnard, CA is a leading supplier of bulk herbal extracts to the food, beverage, and food service industries. If you need bulk supplies of quality natural extracts like fenugreek extractturmeric extractrosemary extractchai concentratechamomile extractnatural Astaxanthinfennel extractspearmint extract, or supercritical extracts, turn to the professionals at Primal Essence. Visit the website and Facebook page or call 805-981-2409 for more information.

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Blush Restaurant + Lounge Unveils New Site

FOR IMMEDIATE RELEASE – November 7th, 2013, Santa Barbara, CA: Blush Restaurant + Lounge, conveniently located in the heart of downtown Santa Barbara, announces the redesign of its website to represent the restaurant’s easy combination of refined culture and contemporary ambience. In addition to reflecting its modern style and sophistication, the restaurant also wanted the new site to be informative and user friendly.

The tone is set right away on the new landing page where guests are treated to sumptuous views of Blush’s cuisine and comfort. If visitors are tempted to try some of the Santa Barbara restaurant’s fine culinary offerings, reservations can easily be made right from the home page. Quick links are offered to further information on holiday parties and bachelorette parties, two of the restaurant’s most sought-after events.

A quick tour around the site lands visitors on the tantalizing menu page, where guests can peruse options from the lunch menu, dinner menu, brunch menu and Blush’s famous dessert menu. The Blush Restaurant + Lounge menu highlights the original flavors of seasonal California cuisine and incorporates American comfort food classics, but accommodating chefs are happy to customize a party menu to any taste. Chefs use fresh and local produce from Santa Barbara to satisfy the palette of every guest.

The page also offers quick access to further information about some of the most entertaining parts of the Lounge’s nightlife scene. Visitors will be astonished by the wide variety of libations available on the wine list, cocktail menu and happy hour menu. Blush Restaurant + Lounge not only has an exceptional food menu, it also offers exquisite, one of a kind specialty cocktails, which feature only the freshest ingredients.

“We created Blush Restaurant + Lounge to be a fun and relaxed spot for intimate dinners, bachelorette parties, wedding receptions, and so much more,” commented Asaf Dimant. “We can be part of a night on the town or a weekend getaway to Santa Barbara. This new site truly showcases the comfort, fun, and enjoyment of a meal or event at Blush.”

The site’s photo gallery includes many party scenes, dinner views, and photos of relaxing evenings in front of a fire pit on the patio. Nestled in the heart of downtown Santa Barbara, Blush Restaurant + Lounge provides a modern, stylish decor with a warm, ambient indoor dining room and exquisite outdoor patio accompanied by fireside seating. It features seasonal Californian cuisine with inventive signature cocktails that truly highlight a classic dining experience at its finest.

About Blush Restaurant + Lounge: Gayot’s review reported, “Nightlife and fine dining collide at this hot-spot in downtown Santa Barbara.” The restaurant + lounge is located at 630 State Street.  If you’re planning a bachelorette party, rehearsal dinner, or elegant wedding reception,visit the website and Facebook page or call 805-957-1300 for more information. Reservations may be made by phone or booked online.

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Creative Ways To Use Vanilla Products Over The Holidays

Happy Thanksgiving to everyone from our family here at Vanilla From Tahiti. As you gear up for the holidays, make sure you have plenty of our Vanilla From Tahiti products on-hand for all of your holiday baking, partying and gift-giving needs. Our Tahitian vanilla food products are made from the finest Tahitian vanilla beans, and can be used in a variety of unique ways over the holidays.

Baking: Whether entertaining guests or making holiday presents, cooks, chelato makers, chocolatiers, pastry chefs, and food lovers alike can all flex their baking muscles by adding the extra flavor of pure Vanilla From Tahiti to any recipe. Known for its aromatics, our Tahitian vanilla extract is the perfect addition to your next recipe. Its fruity, intense notes are excellent for baking and flavoring both sweet and savory dishes. Best of all, you don’t have to worry about anyone who has allergies to gluten, wheat or corn. Our products are all made from pure Tahitian vanilla beans, with nothing added during the extraction process.

Holiday Drinks: Add a pure vanilla bean to any of your holiday drink specials for an extra bit of visual appeal and flavor. Traditional holiday drinks like eggnog, rum toddies, or a Tom & Jerry will all taste better when graced with a vanilla bean.

Holiday Gifts: Looking for some unique gift ideas that everyone will love? How about some vanilla coffee or vanilla mustard? Or savor the tropical freshness of vanilla body care products including bar soap, conditioning shampoo, lotion, body oil, and shower gel.

Foodie Gifts: Every foodie on your list will appreciate our Tahitian Vanilla Sampler. This sampler is a convenient way to experience pure Tahitian vanilla in its most popular forms. Perfect for the home chef, this sampler includes ground vanilla, vanilla extract, and two Tahitian vanilla beans. Readers will enjoy learning about the culture and history of the world’s most popular spice in Vanille de Tahiti. Our Vanilla Gift Set, for that someone special, is the perfect collection of Tahitian vanilla goodies to surprise and delight any epicurean. It includes a copy of the Vanille de Tahiti book, vanilla mustard, ground vanilla, vanilla extract, and two Tahitian vanilla beans.

You may have noticed we rolled out a brand new web site last month, and to express our gratitude this Thanksgiving, we’re giving you $5 in Rewards Points to put towards your next purchase just for registering on our NEW website by December 13!

Vanilla From Tahiti caters to those who expect the very best in quality vanilla bean products. No matter what your plans are for the holiday season, rely on Vanilla From Tahiti to add the finest touch of vanilla.

About Vanilla From Tahiti: Vanilla From Tahiti imports only real Tahitian vanilla beans from partners in Raiatea, French Polynesia. Since its founding the company has become the web’s premier site for pure Tahitian vanilla products, Tahitian vanilla extract, andTahitian vanilla beans. Vanilla from Tahiti won the prestigious Medaille D’Or Award in 2012 for its array of fine vanilla products. Visit the website and Facebook page or call 805-965-5153 to obtain more information,buy vanilla extract for all your holiday needs, or learn more about the Loyalty Rewards Program.

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Choosing The Best Grill Brush For Porcelain Enamel Coated Grill Grates


One typical issue when purchasing a barbecue grill brush is whether or not it will damage your cooking grid. The last thing you want is to scratch the grates of your expensive Weber BBQ. Thankfully, with just a bit of study it is really simple to ensure you purchase the best grill brush for your BBQ.

How delicate your grate is, and how susceptible it may be to damage and scratching, is based upon the material the grate is made from. The most tough material that is frequently used is stainless steel. These grates are really strong and resistant to rust and corrosion. Porcelain coated grill grates, on the other hand, are much more delicate. The porcelain coat is relatively brittle and can chip and crack. No only does this minimize the non stick capability of the grate, it also exposes the metal underneath the enamel to moisture. Cast iron grill grates are really tough, however must be kept oiled to stop rusting.

Many grill brushes are completely safe for use with most grills, however there is one noteworthy exception. NEVER EVER use a scraper on porcelain coated grill grates! That will definitely lead to you chipping the porcelain enamel. Apart from that, most brushes are fine with most grates.

The 2 most typical materials used to make the bristles for BBQ brushes are brass and stainless steel. Brass is softer, so less likely to scratch the grates, however this softness also means the bristles become flattened much more quickly. As a result, brass grill brushes need to be replaced regularly. Stainless steel grill brushes are much more long lasting, as a result of their stiffer bristles. Nevertheless, this extra stiffness means that they can sometimes scratch the grate. This is why people often recommend brass brushes for porcelain enamel coated grill grates.

So which sort of brush should you purchase to clean your porcelain enamel coated grill grate?

My recommendation is to go for a stainless steel grill brush with bristles thin enough that they don’t cause damage. The usual belief that you can only use brass bristled brushes for porcelain enamel coated grates is not in fact true. Many stainless steel grill brushes are completely safe to use. Because they will certainly last longer compared to brass brushes, my recommendation is to go with one of these. That way, you get a brush that will not only safely clean your barbecue, but will also last a very long time. To get even more life out your BBQ brush, only use it when the grate is hot. This will make it easy to clean, enabling you to use much less pressure, which ultimately means that your bristles will remain in great condition longer.

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Pure Green Coffee Bean Extract for a Better Way of Life

What is Green Coffee?

Green coffee is the result of brewing unroasted coffee beans or what is otherwise known as coffee fruit. As we all know, the bitterness of the coffee that we enjoy today is the product of brewing dark coffee beans. But before they become like this they needed to be roasted to perfection. In 1100AD, the method of roasting was not yet practiced so people brewed green coffee beans to produce a tea-like beverage. The product of brewing green coffee beans is still used to make some types of Arabic coffee today.

The Hype Behind Pure Green Coffee Bean Extract

Due to the attention that diet specialists and celebrity fitness trainers have given to pure green coffee bean extract supplements, a lot of people have been wondering if this may be the solution to most of their health problems. First of all, you need to know that natural supplements do not, in any way, claim to be the cure to various diseases. However, you cannot disregard the fact that people in the ancient times rarely suffered from diseases that can be found in a lot of individuals these days and the reason must be because they treated their ailments with natural remedies and not with synthetically formulated medications prescribed by physicians these days.

Disregarding the fact that coffee can be addictive because of its caffeine content, it can still deliver a lot of health benefits because of its antioxidant properties. However, the process of roasting breaks down most of the beneficial compounds that can be found in the beans and increase its caffeine content. For this reason, the best possible way to enjoy the benefits of coffee is by consuming the extracts of pure green coffee beans in small amounts.

A lot of pharmaceutical companies have realized this which is why they have tried to obtain the extracts of green coffee beans in its purest form and turn them in supplements in the form of pills or capsules. This is what you can buy in the market today for a minimal price compared to all the benefits that it can deliver. These supplements can be found in your local health stores and online.

How Can Pure Green Coffee Bean Extract Aid in Weight Loss?

One of the reasons supplements made from pure green coffee bean extracts have become so popular is because of their weight loss properties. Unroasted coffee beans contain high amounts of chlorogenic acid, an antioxidant that is known to increase metabolism and control the release of glucose found in the food that we eat. As a result, calories are burned faster and the risk of glucose accumulating, which can lead to high blood sugar levels, is eliminated.

Aside from increasing your metabolism, ingesting pure extracts from green coffee beans can provide you with the extra energy you need to be able to exercise. You see, the compound responsible for providing the body with energy is carbohydrate. The faster this is broken down and turned into fuel, you less chance of it turning into accumulated fat. This is why it is important that you complement your use of green coffee extract supplements with the right amount of exercise. However, keep in mind that you also need to balance the amount of exercise you will subject your body to in order to avoid complications from happening.

Other Benefits of Pure Green Coffee Bean Extract

Aside from its weight loss properties, extracts from green coffee beans can also help in improving the condition of people suffering from other diseases. Those suffering from diabetes for example, will notice a significant change in their blood sugar levels because the amount of glucose released into their blood will be lowered. Since the body’s metabolism is increased, the risk of fats accumulating will be minimized thus eliminating risk of obesity.

High cholesterol levels directly contributed to increased blood pressure and cardiovascular diseases but since most of the calories you ingest will be turned into energy, green coffee bean extract supplements can help prevent or improve your condition. However, the importance of adequate exercise cannot be stressed enough because all these excess energy need to burned so they don’t turn into fat.

Lastly, green coffee bean extract can help fight off signs of premature aging because of high concentrations of antioxidants which are processed to free-radicals. Free-radicals are responsible for skin renewal and facilitating proper breakdown of essential vitamins and minerals. When essential vitamins and minerals aren’t properly broken down in the body, they aren’t absorbed and can cause more harm than good. The right amount of antioxidants in the body, these risks are eliminated.

Where and How to Buy Pure Green Coffee Bean Extract Supplements

Since green coffee bean extract supplements have become very popular, most health stores in the country already have them on their shelves. However, you can expect to encounter a lot of brands so choosing the right one can be get quite confusing. The first thing you should look at is the amount of chlorogenic acid that is contained in each capsule. The recommended amount is at least 45% so make sure to stay away from those that contain less than that amount.

Another thing that you should look at is the label. Make sure to study the list of other ingredients in the supplement that you are thinking of buying. The idea here is to keep things as natural as possible so don’t get a brand that includes synthetic compounds in their list of ingredients. Also make sure that the bottle is labeled 100% natural so you are assured that none of the ingredients are synthetic compounds.

Last is the price. While you might have to shell out a certain amount of money to buy natural supplements, this price is nothing compared to the health benefits that you can enjoy. Think of it as an investment for your health as well as your future. However, paying more than $60 a bottle may be too much so the best thing you can do is to search online for websites that offer green coffee extract supplements at a better price. To take advantage of further discounts, it is recommended that you take advantage of promos. Most websites offer promos such as “Buy 2 and get one bottle free.” When you do the math, this is actually a steal because you can enjoy as much as $50 worth of savings.

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Five Great Guatemalan Desserts

Every country has its own sweets and desserts. Sometimes they are known mainly only in their country of origin, and sometimes they become quite popular through exposure in ethnic restaurants. Some Guatemalan desserts are similar in nature to ones in other countries, as with their Borracho cake. Many cultures have cakes that are soaked with a sugar syrup and alcohol. Other Guatemalan desserts are far more unusual.

The cake mentioned above, the Borracho is a light sponge cake that is literally drenched in sugar syrup laced with a typical Guatemalan rum made from their sugar cane crops. This cake is found in pastry shops around Guatemala City, and is generally sold by the slice. Slices are set into a larger muffin paper to contain the syrup dripping out. The cake is topped with a cornstarch pudding made with milk, and then decorated with raisins. In my early life I had never heard of this kind of cake, and it quickly became a favorite. The sugar syrup is cooked with a true cinnamon stick so the syrup is cinnamon flavored. The cake is simple to make as any sponge cake will do, and any simple cornstarch pudding works for the topping.

Rellenitos de Platano are one of the desserts I have always been enchanted with. Platanos are plantains, and relleno means filled. In this case, these little oval shaped desserts are filled with black beans cooked down to a paste. If this sounds strange, it is nonetheless a delicious flavor combination. Eating plantains and black beans, a common pairing at any meal, are a particularly tasty combination. In this case, the plantains are cooked and pureed, a little sugar and cinnamon are added and this is the outside of the dessert. Pureed black beans are cooked down to a thick paste and a small bit is placed into the center of an oval shaped bit of the plantains. These are fried and rolled in granulated sugar to serve, hot or cold.


Chancletas are another interesting use of a vegetable. These are made with Chayote squash. At times, these squash are plentiful, and using them as a dessert is just another way to use up the excess. The chayotes are cooked whole. Once tender, they are split in half and the insides are scoped out as for a twice baked potato. The inner flesh is mashed or pureed and sugar, cinnamon, raisins and cookie crumbs are added to thicken. The mixture is placed back into the skins of the chayote and set on a baking sheet. These are baked until set, about 20 to 30 minutes. The name chancleta means slipper, as they are supposed to resemble a slipper.

Polvorosas are a type of shortbread cookie. The name comes from the word polvo, meaning powder or dust. The cookies are rolled into powdered sugar when baked, so biting into them gives one the reason why they are thus named. Shortbread of any kind is made without eggs added to bind the batter or dough, and this makes shortbread unusually crumbly. These little cookies are made into small round shapes with a flat top. They are much the same as the cookies known as snowballs, or Mexican Wedding Cakes.

Other typically Guatemalan sweets are found sold by street vendors on many street corners. The Guatemalans make candy out of unlikely things such as squash or sweet potato, along with some fruits like figs, orange peels or guavas. These candied fruits or vegetables can take days to make, because of the long, slow cooking process required to get them down to their dried, crystallized state.

Many other typical candies are also sold alongside these candied fruits or vegetables, and all of them have their particular flavor and shape. All of these desserts are amazing in their variety and in the imagination of those who came up with the recipes. Nothing is wasted. Even leftover cakes are made into a new cake, using the crumbs as a base.

Thank you for taking the time to read my article. I hope it was informative and helped you along your own culinary journey.

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Creating a Chart of Accounts for a Small Restaurant

Independent restaurant owners often do their own bookkeeping. Even if they hire a professional accountant at year’s end, they may save considerable money by handling the weekly tasks themselves.

Setting up a chart of accounts to fit the restaurant needs generally requires customizing the default choices of any accounting program. The selection of sales and cost of goods accounts on most systems does not provide for the separation of food and beverage categories that are needed.

Even the leading bookkeeping program for small business, while it has a default selection for restaurants, fails to provide all of the accounts that most restaurant owners require. In addition, many of the expense accounts that are added are rarely used, leading to confusion during data entry, and don’t help with the overview of the business finances.

The National Restaurant Association publishes a book titled Uniform System of Accounts for Restaurants. The book provides detailed descriptions of the application of generally accepted accounting principles to the restaurant industry.

That book includes a sample chart of accounts, but notes that “the codes used here are not the only method for classifying the accounts”. It points out that most restaurants will not use all of the categories listed, and it also notably lacks breakdown of inventory and cost categories beyond “food” and “beverage”. Many restaurant owners want further separation of those categories to include sub-categories such as “meat”, “seafood”, and “produce”, and possibly “beer” and “wine” for beverage categories.

While many programs do not require the use of account numbers, the NRA book states that some type of account numbering system must be used. If your program is not showing account numbers, it should have an option on a set up screen to activate that feature.

Any account numbering system is generally grouped so that accounts of a particular type fall within a specific range of numbers. For example, assets may be in the 1000 range, and income accounts in the 4000 range. On systems with many detail accounts, 5 digit numbers may be used to allow more sub-categories, but that is rarely needed for a small restaurant.

Typical number ranges that are used by many accounting systems are as follows:

Asset accounts: 1000-1999
Liability accounts: 2000-2999
Equity accounts: 3000-3999
Revenue accounts: 4000-4999
Cost of goods: 5000-5999
Expenses: 6000-8000
“Other” accounts: 8000-9999

Asset Accounts

Asset accounts include cash, bank accounts, inventory, and everything else that is owned.

It is common to assign the first account number, 1000, to Cash, since they are usually ordered, within each group, by liquidity (ease of converting to cash).

A separate account should be used in the chart of accounts for each bank account maintained for the business. If merchant deposits take a few days to reach the bank, a merchant account can be used. Also, if checks are accepted and not processed electronically, an account should be created for checks to be deposited.

New accounts are normally numbered 10 digits apart, so your first two bank accounts may use 1010 and 1020 as account numbers in the chart of accounts. Leaving gaps between the numbers makes it easy to add another account later and squeeze it in to the sort order in any position.

The asset accounts can be numbered as such:

  • 1000 Cash
  • 1010 Primary Bank Account
  • 1020 Bank Account #2
  • 1060 Merchant Deposit Account
  • 1080 Checks Received
  • 1100 Accounts Receivable
  • 1200 Food Inventory
  • 1210 Meat Inventory
  • 1220 Poultry Inventory
  • 1230 Seafood Inventory
  • 1240 Dairy Inventory
  • 1250 Produce Inventory
  • 1260 Bakery Inventory
  • 1270 Frozen Inventory
  • 1280 Grocery Dry & Canned Inventory
  • 1320 Beverage Inventory
  • 1330 Liquor Inventory
  • 1340 Beer Inventory
  • 1350 Wine Inventory
  • 1360 Merchandise Inventory
  • 1380 Bar & Consumable Inventory
  • 1400 Prepaid Expenses & Advances
  • 1450 Recycle return value

Assets that have a lifespan of several years or more are referred to as Long Term Assets. This also includes any real estate.

  • 1500 Fixed assets
  • 1510 Land & Building
  • 1520 Automobile
  • 1530 Furniture Fixtures & Equipment
  • 1540 Leasehold Improvements
  • 1600 Accumulated Depreciation
  • 1700 Capitalized Start Up Expenses
  • 1800 Security Deposits

Liability Accounts

Liability accounts includes things like credit cards and payables to vendors. It also includes money that has been received for things like tax that is due to the state, tips due to the employees, and gift cards sold but not yet redeemed. Real estate loans and other major financing is sub-categorized as long-term liabilities.

Liability accounts can be numbered as:

  • 2000 Accounts Payable
  • 2110 Credit Card
  • 2120 Credit Card #2
  • 2130 Credit Card #3
  • 2140 Credit Card #4
  • 2210 Sales Tax Payable
  • 2220 Second Tax Payable
  • 2250 Payroll Liabilities
  • 2260 Second Payroll Liability
  • 2280 Tips held
  • 2300 Gift cards & certificates
  • 2350 Customer Credits
  • 2400 Notes Payable
  • 2500 Other debt

Equity Accounts

The owners’ investment in the company is represented in the equity accounts. For a corporation, this includes the shareholders equity. It is effectively the money that the business owes back to the owners. When an accounting period is closed, the balance of the income and expense categories is transferred to Retained Earnings, which is also an equity account.

The most basic equity accounts could be numbered:

  • 3000 Owner Capital
  • 3100 Common Stock
  • 3300 Retained Earnings

Income Accounts

Sales fall into the general category of income accounts. A restaurant will obviously want separate categories for food and beverage sales, and may want further separation of beer, wine, and liquor sales.

Typical income accounts are:

  • 4000 Sales Revenue
  • 4200 Food Sales
  • 4320 Beverage Sales
  • 4330 Liquor Sales
  • 4340 Beer Sales
  • 4350 Wine Sales
  • 4360 Merchandise Sales
  • 4500 Catering & contracts
  • 4700 Other Operating Income
  • 4900 Discounts

One difference between the NRA recommendations and many other lists involves the placement of the “other income” accounts. This can include income from sources such as cover charges, games or vending machines, and banquet room rental. Most lists place these accounts in the 8000 range, above expenses, but the NRA list places them in the 6000 range.

Most smaller locations will only need a single category for other income. Since “cost of goods” is a general sub-category of expenses, it makes sense to avoid placing an income category in the middle of the range from COGS through expenses. A single account has been placed in this list within the 4000 range.

Putting the discounts into the revenue category implies that this will be a “contra” account. Where most of the sales categories will have a credit balance, discounts will normally have a debit balance.

Cost of Goods Accounts

The Cost of Goods accounts, also called Cost of Sales or Cost of Goods Sold, represent the food and beverage purchases to provide the meals. Other expenses directly related to sales may be included, such as merchant fees or consumable cups and napkins.

The numbers used here also provide consistency across all accounts, as the last 3 digits of each COGS category is the same as the last 3 digits on the associated inventory account.

A cost of goods list could include:

  • 5000 Cost of Sales
  • 5200 Food Cost
  • 5210 Meat Cost
  • 5220 Poultry Cost
  • 5230 Seafood Cost
  • 5240 Dairy Cost
  • 5250 Produce Cost
  • 5260 Bakery Cost
  • 5270 Frozen Cost
  • 5280 Grocery Dry & Canned Cost
  • 5320 Beverage Cost
  • 5330 Liquor Cost
  • 5340 Beer Cost
  • 5350 Wine Cost
  • 5360 Merchandise Cost
  • 5380 Bar & Consumable Cost
  • 5600 Delivery & direct labor Cost
  • 5700 Merchant Fees

Expense Accounts

This example separates the expense accounts into three primary categories: payroll expenses and other expenses. The payroll expenses are grouped in the 6000 range, with the other operating expenses in the 7000 range. Overhead like rent, taxes, and amortization are bumped into the 8000 range.

While accounts must be broken down at least far enough to separate tax lines, combining rarely used accounts will make the overview much easier to understand. The following list combines several categories that are often separated on other charts.

You should check with your accountant or tax preparer to ensure that anything you combine does, in fact, share the same tax line.

The Inventory Loss/Waste account has been slid in under the 6000 marker, as some may consider it to belong with the Cost of Goods categories.

  • 5800 Inventory Loss/Waste
  • 6000 Labor related expenses
  • 6100 Management Wages
  • 6200 Staff Wages
  • 6300 Contract Labor
  • 6400 Commissions paid
  • 6500 Employee Benefits
  • 6600 Workers Comp Insurance
  • 6700 Employers Payroll Taxes
  • 6800 Payroll processing expense
  • 7100 Direct Operating Expenses
  • 7110 China – Glassware – Flatware
  • 7120 Restaurant & Kitchen Supply
  • 7130 Cleaning Supply & Expense
  • 7140 Decorations & Guest Supply
  • 7150 Laundry – Linen – Uniforms
  • 7160 Fees – Permits – Licenses
  • 7200 Pest – Security – other contract
  • 7250 POS – Tech support – Online serv
  • 7300 Marketing
  • 7310 Media & Print advertising
  • 7320 Promotional events
  • 7400 Automobile & travel
  • 7500 Music and Entertainment
  • 7600 Repairs and Maintenance
  • 7700 Utilities
  • 7750 Telephone & net connection
  • 7800 General and Administrative
  • 7810 Bad Debts – Over/short
  • 7820 Bank fees
  • 7830 Insurance
  • 7840 Interest
  • 7850 Professional fees
  • 7890 Misc. Office expense
  • 8100 Rent and Occupancy costs
  • 8200 Equipment Rental
  • 8600 Sales tax paid on purchases
  • 8700 Amortization
  • 8900 Other expense
  • 9000 Income Tax

Other Accounts

The only remaining items to account for are the sale of major assets, other income from sources besides restaurant operations (such as investments or sub-letting space), and a placeholder account for transactions where the business owner needs their accountant’s assistance.

  • 9500 Gain/Loss on sale of assets
  • 9900 Other Income (not from operation
  • 9999 Ask My Accountant

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