NRA Accounting Guide Published

The National Restaurant Association has released the eighth edition of its Uniform System of Accounts for Restaurants, a guide to preparing financial statements in standardized restaurant-specific format.

Last released in 1996, the guide takes into account new technology and revenue streams so restaurant operators and managers can better identify ways to report financials and increase operational efficiency.

The publication is primarily geared toward single-unit and small multi-unit independent operators. It is intended as a practical guide to accurately record detailed financial records and enhance productivity and build profitability. Hospitality educators, accountants and suppliers might also use the book to better understand restaurant operations.

The book covers federal, state and local taxes and includes a list of nearly 800 P&L line items. It also contains a chapter on basic accounting and record-keeping, and sample balance sheets.

Uniform System of Accounts for Restaurants is available in the National Restaurant Association’s online store for $79.95 for association members and $159.95 for non-members. The publication was edited and revised by Jim Laube, publisher of, and Barry K. Shuster, editor of Restaurant Startup & Growth magazine.

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