Why Weight Loss Diets Fail

There doesn’t seem to be a law that a new year must be accompanied by feelings of weight-guilt, but January/February dismay seems to be pretty universal.

Every year, year in and year out, a new year reminds us it’s time to suffer, feel guilty or both. And so we join in this annual ritual of self-abuse.

But let me ask you this: The struggle and strain to lose weight has been going on every year for centuries. After all those years of effort, shouldn’t we be winning?

I mean, an avalanche of all the diet books in print would flatten a smallish city. But all that information, even if strictly applied, will provide–at best–no more than temporary success.

For instance, The Biggest Loser television show flogged competitors through almost superhuman efforts to lose weight. The motivated contestants did whatever they were told to do to reach the magical goal of slim and trim.

After they reach the promised land, after all that training, effort and suffering, you’d think contestants would be good to go for the rest of their lives. But you would be wrong. By about a mile.

You never see reunions of Biggest Loser alums. Most, if not all, the alums regained the weight they lost, and sometimes even more.

Why does the weight always come back? Because all the weight-loss hoopla, so heavily promoted by dietitians and doctors as a sure path to skinny-jeans heaven, throws our bodies into a very deep ditch of wounded body parts unable to figure out which way is up.

Our bodies know if they don’t step in to save the day, as in getting everything back into balance, we’re going down. Disease, even death, await.

So, an all-body call-to-arms goes out, and body parts join the battle, coordinating their efforts in a big-time push to get everything back on track. And the lost pounds come piling back. Why?

Here’s how it goes: By taking the usual, count-calories, etc., approach to weight loss, you dumped muscle, not fat. Since life depends on healthy muscles, such as the heart, your body works overtime to recover lost muscle. And you’re back where you started.

But, but, but, you cry in dismay, does that mean I’ll never be able to lose weight and keep it off?

Not at all. That’s actually pretty easy-peasy stuff. I cover the whole business in my Moving to Health program.

Well, you may counter, if it’s so easy, why don’t you just tell us? And you ask because everybody’s been brainwashed into believing health and weight loss are about magic bullets, not about understanding what’s going on. All I have to offer is understanding, so work with me here.

Losing weight is not rocket science, but getting people to change their understanding of how it works is a killer. That’s nobody’s fault; it’s just the way things are.

The weight loss industry rakes in billions and billions of dollars a year, and they don’t look kindly on anybody who talks the way I do. They keep machetes always at the ready, the better to protect their mountain of money.

I don’t want to start a fight with a whole gang of bullies, which is scary. But I do want to help people; I just have to wait for them to realize they need my help.

Here’s how it goes: We are all unique, one-of-a-kind beings. One-size-fits-all diets don’t work for unique people. So talk about losing weight must take the unique wonder of us into account; a quick ten-point list doesn’t come close.

But I can give you two basic truths that will probably contradict everything you’ve been taught: Counting calories doesn’t get you anywhere, and you have to eat fat to lose fat.

I kid you not.



Drinking Water, Hemorrhoids and Alcohol Consumption

There is a lot to be shared about the connection between drinking water, hemorrhoids (piles) and excessive alcohol consumption. The news media, health blogs and healthy living magazines constantly remind people to drink more water for better health.

We all know water is better for us than soda, sugary drinks and all the other liquids most people prefer to drink than simple water. But we all have cravings. I used to drink lots of soda thinking I was getting enough water from it.

These same health sources also warn that excessive alcohol consumption and hemorrhoids are a painful reality for many heavy drinkers. Piles are inflamed anal veins that grow into small or large masses inside or outside of the anus.

They are commonly known as internal or external hemorrhoids or external piles and internal piles. Hemorrhoid symptoms are chronic itching in and around the rectal cavity. They also cause a stinging burning pain that makes walking or even sitting extremely painful. Severe inflammation of anus veins can cause bleeding from the anal region that can be scary.

Let’s look at drinking water, excessive alcohol consumption and hemorrhoids a little more closely.

Drinking Water and Hemorrhoids

Water is absolutely essential in digestion, absorption of nutrients and bodily waste elimination through urination and bowel movements. Health experts recommend as a general rule of thumb to drink at least eight 8-ounce glasses of fluid a day. If you’re exercising or losing bodily fluids more rapidly you’ll need to drink more, but the “8 x 8” rule is a good to gauge follow.

Drinking water helps prevent chronic constipation, which can play a big role in developing piles. Straining when passing bowel movements can lead to blood swollen veins around the anal region. When a person’s body is not properly hydrated from drinking enough water constipation can happen that causes painful piles to develop internally or externally.

Dehydration is significant contributor to hemorrhoids. Drinking plenty of water can greatly reduce the risk of getting this condition that effects millions of people yearly. It can be caused by digestive problems due to poor body hydration. You would be amazed at how many cases could be prevented using the “8×8” rule.

Chronic diarrhea is another major cause of piles forming. Diarrhea’s spastic motion adds a tremendous amount of unhealthy pressure to the anus that can cause straining like with constipation. Strong spastic pressure on the anus that can also cause anal fissures besides inflamed anal veins.

When people do develop hemorrhoids their doctors always tell them to drink plenty of water to help flush out toxins while keeping their digestive system healthy to prevent a future outbreak.

If you don’t like the taste of tap water or want to live eco-friendly avoiding bottled water invest in an affordable water purifier for the kitchen faucet.

As a former hemorrhoid sufferer who went through laser surgery in Los Angeles I make sure I drink plenty of water daily. Hydrate to beat them!

Excessive Alcohol Consumption and Hemorrhoids

By no means am I telling people not to drink. I enjoy one glass of red wine with dinner most nights. My doctor told me it was good for my heart in moderation. If I’m at a dinner party it’s not uncommon for me to have two or three glasses of red wine while enjoying good company.

When I go fishing or camping with family and friends I enjoy more than a few bottles of Sierra Nevada Pale Ale. As I’ve got older in life I’ve learned my drinking limits and no when to not push it to excessive alcohol consumption.

Where excessive alcohol consumption and hemorrhoids becomes a dangerous mix is when it comes to heavy or binge drinking. College was my first experience with excessive alcohol consumption and piles. I wasn’t drinking enough water or eating right. My sophomore year I developed a very small external hemorrhoid.

It still hurt like an itchy fiery bee sting and I was embarrassed to tell my friends. My parents took me to a doctor who prescribed me a non-steroidal anti-inflammatory drug (NSAID) to treat it and eliminate it. The growth was very small and was caught early, so it could be treated without surgery or banding. There are other many excellent hemorrhoidal products you can buy online for hemorrhoid relief and treatment.

Alcohol dehydrates the body badly and robs it of precious vitamins. Most people when they drink alcohol skip drinking water in between alcoholic beverages and don’t take a vitamin for a day or night of drinking.

Heavy drinkers have a higher risk of getting this rectal condition because of alcohol dehydration and lack of vitamins in their bodies. It’s recommended to take a multivitamin 4 hours before drinking alcohol. When you drink alcohol make sure to take your vitamins.

Drinking too much alcohol can cause severe constipation and small, dry stools that are tough to pass during bowel movements. The strain and pressure to pass a bowel movement makes the veins in and around the anus inflamed. This is a major factor to internal and external piles developing.

People that consume alcohol excessively will commonly experience digestive and bowel movement problems. This is because alcohol in any common form (beer, wine, whiskey etc.) acts as a diuretic that will dehydrate the alcohol drinker.

A person who is dehydrated normally experiences constipation and is forced to severely strain when passing bowel movements. Binge drinking can also lead to highly elevated blood pressure, which in turn increases the pressure to delicate veins in and around the anus.

The important thing is to drink water even when you’re drinking alcohol to stay well hydrated. Dehydration, constipation and diarrhea contribute heavily to hemorrhoid risk or can make a current hemorrhoid condition worse. Water is your friend when it comes to hemorrhoids. Excessive alcohol consumption and hemorrhoids are two things to avoid if you can.



How to Use Duplicolor Paint on Your Car

Duplicolor paint is best defined as touch up paint. It can be used for the purpose of fixing chips and scratches on your car. In addition to this, it can also be used as wheel paint. It comes in different types of colors and this makes it easy for you to make a choice based on your cars color. When the need to paint your car arises, you can take it to the car paint shops and have this done by a professional or choose to do it yourself. The cost to paint a car is normally high and the duplicolor paint gives you the opportunity to lower this cost considerably. For you to do this however, you need to get the appropriate tools and have an idea of how to go about the process. In this case, the following are some of the things you need to take into consideration.

– The area of the car that needs to be painted should be cleaned using a solution of warm water and dish soap. Afterwards, the car should be wiped using a clean and dry cloth.

– Paint sheeting should be used to mask off the area you want to paint and secured using painters tape.

– The duplicolor paint should then be opened and the paint mixed using a paint stirrer. When this is done, it should be poured into the spray gun reservoir and connected to an air hose.

– Put on your goggles and respirator and place the paint sprayer at least six to eight inches from the metal and press the trigger in order to release the duplicolor paint.

– The gun should be moved from one side to another in order to overlap the duplicolor paint. This is important because it ensures that the paint is applied evenly on the metal and the passes should be made continuously until the surface is covered sufficiently with paint.

As mentioned earlier, duplicolor paint can also be used for your wheels and especially, if the hub caps are rusty, scratched or old. Because this automotive spray paint has being manufactured with standards that match up to OEM spectrum, it delivers great results when used on your cars wheels. Also, thanks to its many colors for you to choose from, it is easy to find one that perfectly matches up to your car. Duplicolor also offers a variety of primers that make it possible for you to accomplish this end.

For instance, there is the duplicolor promoter which is used as a bond coat to ensure that coatings of the paint do not come off easily. There is also the primer sealer which is used for the purpose of promoting adhesion, filling in hairline cracks as well as creating a surface that is consistent for application of the duplicolor paint. There are other primers such as rust fix which also come in handy. The primer is used to serve the purpose of enhancing performance of the car paint. When duplicolor paint is used in the appropriate manner, it can deliver numerous benefits and the first step towards enjoying this is learning more about duplicolor paint.



Importance of Family in Our Life

Family is very important part of our everyday life. It helps us in improving our personality. It also helps us in shaping our life. It teaches us the value of love, affection, care, truthfulness and self-confidence and provides us tools and suggestions which are necessary to get success in life.

Family is a place where you can be yourself. It is a place where you are accepted for what you are. This is where you are completely tension free and everyone is there to help you. Family encourages you when you are surrounded by problems. It helps you survive through tough times and bring joy and happiness into life.

Decency is very important in the communication of daily life. It helps us make strong relationship with others and make us come across as a very gentle, intelligent and likable person. Everyone loves to be in a company of such person. Family helps bring decency into our life which is necessary to lead a happy life.

One of the most important aims of our life is to build a successful and highly rewarding career. Our families help us in creating a strong future. It gives us valuable suggestion about different career prospective. It not only guides us in choosing the best but also financially helps us to cover the expenses of education. Thus it helps us in making a good future.

The importance of family is probably realized when one went to holiday or celebrate an occasion without family members. It was very hard to celebrate an occasion or went to holiday without being surrounded by family members. At that time probably we realize that how important they are to us. At that time, we came to know about the importance of our families.

Today, most people don’t realize the importance of family. They prefer to spend most of their time with their friends. But when they are surrounded by problems, it was their family that helped them get rid of problems. At the time, when even our best friends refuse to help us, it was our family that came to help us. So it is very important for each and every individual to give importance to their families above anything else and enjoy spending time with family members.



The Importance of Hospital

A hospital is an institution for health care providing patient treatment by specialised staff and equipment, and often but not always providing for longer-term patient stays. A hospital today is a centre for professional health care provided by physicians and nurses. During the Middle Ages it could serve other functions, such as almshouse for the poor, or hostel for pilgrims. The name comes from Latin hospes (host), which is also the root for the words hotel and hospitality. Hospital-acquired infections (HAIs), also known as health-care-associated infections, encompass almost all clinically evident infections that do not originate from a patient’s original admitting diagnosis.

Within hours after admission, a patient’s flora begins to acquire characteristics of the surrounding bacterial pool. Most infections that become clinically evident after 48 hours of hospitalization are considered hospital-acquired. Infections that occur after the patient’s discharge from the hospital can be considered to have a nonsocial origin if the organisms were acquired during the hospital stay. Today, hospitals are usually funded by the state, health organizations (for profit or non-profit), health insurances or charities, including direct charitable donations. In history, however, they were often founded and funded by religious orders or charitable individuals and leaders.

Similarly, modern-day hospitals are largely staffed by professional physicians, surgeons and nurses, whereas in history, this work was usually done by the founding religious orders or by volunteers. There are several kinds of hospital. The best-known is the general hospital, which is set up to deal with many kinds of disease and injury, and typically has an emergency ward to deal with immediate threats to health and the capacity to dispatch emergency medical services. A general hospital is typically the major health care facility in its region, with large numbers of beds for intensive care and long-term care, facilities for surgery and childbirth, bio assay laboratories, and so forth. Larger cities may have many different hospitals of varying sizes and facilities. One plum wall says it all: Hospital services are separate and distinct from boarding and grooming services-yet both are easily accessible to pet owners and team members.

During a candid conversation with his architect, Dr. David Gordon, medical director of VCA Arroyo Animal Hospital (formerly Arroyo Pet Care Center) in Lake Forest, Calif., mentioned he’d like to distinctly separate the hospital and medical functions and the boarding and grooming functions. Yet his idea of using a scalpel handle and blade on the outside of the building to depict that separation didn’t quite seem appropriate. Some patients just come just for diagnosis and/or therapy and then leave (outpatients), others stay the nights (inpatients). Putting the patient first is a challenge that requires not just a huge change in the mindset of all the stakeholders in health care provision, but also the means by which to measure the levels of satisfaction of patients, and to discover what matters to them before, during and after their visit to any hospital. Patient quality initiatives, with their softer, experiential focus than clinical audit, with its precise and scientific methods of measurement, demand different measurement techniques.

Often, the most effective means is to adapt from the survey techniques widely practiced in social research and market research by using surveys and objective self-completion questioning techniques. Yet, without careful management, the measurement teams can drown in a sea of questionnaires. Surveys are labor intensive, so it makes sense to use software developed to handle surveys in this context too, and make the process into something that can be managed by the small teams usually given this responsibility within the hospital.



The Importance Of Feedback In Communication

Communication plays a very crucial role in an organization. In fact, communication is the reason for human existence. There are different forms of communication through which the intentions of people and animals and even plants alike can be passed across to another. Without communication, life will be very difficult and in fact, it will be full of chaos.

Feedback makes communication meaningful. It is the end-result of an idea and makes communication continuous. In the process of communication, the originator first gets the idea to be passed across and then think of how to get it across via appropriate channel or medium. After the coding and dissemination, one expects the decoder after receiving the information or idea to give response. The response thus given is called the response which may be verbal or non-verbal, that is, in words or mere smile, glance, clap, etc.

While feedback could be instantaneous as in the case of verbal conversation between two people standing or on telephone conversation or internet instant message, it could be delayed for sometime before the response is given to allow the receiver to think and take his time to consider what he is given. While the former is common to an informal communication, the latter goes with formal communication via letters, memo, etc. Feedback could also be in written form or in oral form or even both. It could be also in form of demonstration e.g. body movement, paralanguage, gesture, posture, etc.

At one time or another, people are seen been frustrated as a result of the refusal of another person to give response to their message or letter. Some got so mad that delay in such could result to disciplinary measures or insubordination especially in a formal setting. To lovers, it means life itself. Refusal to communicate one’s intentions may mal the whole relationship of a thing. All these explain the importance of feedback in communication.

The following are some of the importance of feedback in communication either in a formal or informal setting:

1. It completes the whole process of communication and makes it continuous.

2. It sustains communication process

3. It makes one know if one is really communication or making sense

4. It is a basis for measuring the effectiveness of communication

5. It is a good basis for planning on what next to be done especially statistical report

6. Communication will be useless without feedback

7. Feedback paves way for new idea generation

These points are few in number. The basis being established here is that feedback is the livewire of communication as communication is the livewire of human existence and interaction. Thus, feedback should be carefully considered before being put forward due to its significance.



Why Solar Panels May Affect Your Homeowners Insurance Rates

Solar panels are that great invention that employs the sun’s powers to let Mother Nature’s energy save you on your electrical power bills. Installed on the top and sides of your roof, it is the sign of our times in up and coming home and commercial construction.

The product has significantly improved since its first introduction to homeowners and landlords. While in the past, not having a premium rooftop exposure to the south was said to hamper effectiveness, today you can still gain benefits without it. Additionally, there are instances when you can mount the panels onto your house by yourself.

Now, what about the insurance aspect of it all? How could solar panels change the premium quote you currently have in place on your property?

Follow these steps to determine the general liability risks you may be presented with.

A. Do research on the contractor.

Call numerous contractors and compare their work by contacting provided references. Try to speak with others who have had the work done on structures that are like your own. See if your area’s zoning requirements involve the acquisition of a permit or variance and when hiring your installer, make sure he will do the legwork for this.

Once you actually decide on the professional for the job, make sure he is experienced and fully licensed and insured. Also confirm that he is reliable enough to comply with the US government’s Energy Department’s guidelines.

You will be hiring your contractor based on his personal reputation for quality work. Ask him if he employs subcontractors and if they are also insured and protected by a commercial and workers comp plan. Prior to beginning work on your home, make sure your contractor understands the condition that your property is in so that if home damage does occur, he will be responsible to repair it.

B. Review the nature of any warranty.

Research the provided warranty. What is covered as far as workmanship and what is covered as far as the panels? Be aware that even if your solar panels are of the best quality, it will not help you if the installation is faulty.

C. Find out about any related price hikes to your homeowners insurance policy.

Speak to an experienced independent agent to uncover if your rates will increase and if you will be entitled to any discounts provided by the various companies. In determining this about coverage, your broker will analyze the nature of the solar panels you plan on installing. Is there great risk of damages from surrounding trees or blowing debris? What about the risk to lightning hits, fire, wind, hail, snow or rain storms? How about the risk of theft?

D. Investigate government energy tax credits and how you can reap the provided benefits.



Car Insurance Lead Script

If you need to generate leads of people interested in getting updated car insurance rates, here is a script that works great. All of the verification questions are asked first to build trust with the prospect before asking for new information. Don’t over think your lead generation campaign, often the simplest processes yield the best results. Start off with a short greeting and explain the reason for the call within the first 30 seconds or risk losing the prospect’s attention. Verify first, ask for new information second. Use verification questions to build report with prospects before asking for new information. For example, “I show your address as…”, versus, “how much is your monthly auto insurance policy at the moment?”

Write out rebuttals that the telemarketer might need to handle common objections. Think of these as opportunities to give more information as well as steer the conversation back to generating a lead. Generating interest and doing some simple verification work should be the primary goal of each call. Don’t make the mistake of trying to pack too much into each call.

“Hi, may I speak with __________? Hi _________, this is AGENT NAME, I’m calling from XXX car insurance, I’m just calling to verify your information so we can provide you with updated auto insurance quotes, I show your name as NAME and your address as ADDRESS in CITY, STATE, and the zipcode is ZIPCODE I also have your email as EMAIL ADDRESS, is this correct?

Thank you, and what is your marital status? (single or married).

Are there any additional drivers we should include? (if yes get name, date of birth).

We understand people’s vehicles often change, so what vehicle do you currently insure? I just need the year, make and model.

Are there any additional vehicles? (if so need the year, make and model).

Are you currently a homeowner? (own/rent)

And who is your current car insurance company?

Thank you, and finally I have your date of birth listed as/what is your date of birth? (if not listed in contact info)

To make sure we can save you the most money we will have a local insurance agent contact you so that you receive the best rate and coverage possible. Thank you for your time and have a great day.”

Side Note: This script works great with a web-based lead form, you can quickly create a form that follows this format in Google Docs and will deliver results to an online spreadsheet that updates in real time.



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