Approach to building revenue and expense accounts

Revenue accounts group according to its meaning and structure of services (revenue and cost structure). It means that if Main Restaurant and Playa Bar provide the same cocktails, Cocktail will be added as one account. To account Cocktail revenue in different restaurants, turnover of Cocktail account will be analyzed through Revenue Centers: Main Restaurant, Playa Bar.

However if the same cocktail will be sold in Mini-Bar, another account Cocktail in Mini-Bar will be added to Chart of Accounts because it takes to mixing, bottling, packing and delivering to Mini-Bars therefore structure of cost is different.