Restaurant accounts in an Excel file start from three monthly figures: sales, the cost of food used, and payroll. In the Restaurant accounts tab, enter each day's sales for dine-in, takeaway and delivery apps, raw material purchases, the kitchen stock count at the start and end of the month, and expenses. Food cost, labor cost, prime cost and branch profit after app commissions are calculated from them.
Food cost % = (opening stock + purchases − closing stock) ÷ sales before VAT. In the restaurant example: 71,930.00 ÷ 193,843.48 = 37.1%, and with labor at 17.8% the prime cost is 54.9%.
Why your restaurant needs organised accounts
Strong sales can hide food wasted in the kitchen, an extra shift and app commissions eating into delivery orders. Waste never shows in purchases; it shows in the stock count, because whatever was thrown away is no longer on the shelf. Track four figures every month: food cost %, labor cost %, app commissions and branch profit.
- In Daily sales, copy dine-in and takeaway sales from the till's closing report, and delivery sales from the app statements.
- Record every raw material or packaging invoice in Purchases, before VAT.
- Count the kitchen on the first and last day of the month and enter each category's value at cost in Kitchen stock.
- Record salaries, rent and utilities in Expenses, then download the Branch profit report as a PDF.
What is in the restaurant and cafe accounts file
| Sheet | Contents |
|---|---|
| Daily sales | Dine-in, takeaway, apps, daily total, and the app commission as a formula. |
| Purchases | Date, category, supplier and amount before VAT. |
| Kitchen stock | Each category's value at the start and end of the month, and the change. |
| Monthly expenses | Salaries, rent, utilities, marketing and maintenance. |
App sales are recorded at the selling price and the commission is a separate expense the sheet calculates. In the example, SAR 85,520.00 of app sales at a 20% commission cost SAR 17,104.00. In the Cloud kitchen example 88.8% of sales come through apps, so SAR 133,943.48 of sales before VAT leaves only SAR 10,726.48 of profit. Set the rate from your contract in the account settings.
Food cost and prime cost in your restaurant
Food cost % is what the kitchen used, divided by sales before VAT, and it comes from the stock count, not purchases alone. In the example: 11,000 + 71,800 − 10,870 = SAR 71,930.00, which is 37.1% of SAR 193,843.48. Labor cost (salaries over sales) is 17.8%, and the two together make prime cost: 54.9%. Compare your figures with your own past months rather than a general benchmark for all restaurants; in the Cafe example food cost is 19.2% and labor 24.8%.
Common mistakes in restaurant accounts
- Dividing purchases by sales without a stock count, so the ratio jumps in a stocking-up month and drops the next.
- Recording app sales at the net payout after commission, so the commission disappears from the books.
- Working out the ratio from sales that include VAT, which makes it look lower than it is.
- Putting equipment or crockery into purchases alongside raw materials.
Accounting and regulatory notes
VAT registration in Saudi Arabia is mandatory once annual supplies exceed SAR 375,000 and voluntary from SAR 187,500. The file uses a 15% VAT rate under the VAT Law, and you can change it; check with the Zakat, Tax and Customs Authority. Branch profit here is before depreciation and zakat.
When Excel is no longer enough for your restaurant
With several branches, hundreds of menu items, daily stock counts and e-invoicing required for registered businesses, copying figures into a spreadsheet by hand stops working. Microtec builds O-Red, a cashier and point-of-sale system for restaurants and cafes in Saudi Arabia.
Restaurant accounts FAQ
Is the restaurant accounts file free?
Yes, with no account. We ask for your name, email and mobile once before your first download, then you get the Excel file with its formulas, or a blank copy with the same columns.
Does the file calculate VAT?
Yes. In the settings you set whether the restaurant is VAT-registered and the rate, so ratios and profit are worked out from sales before VAT. Purchases are entered before VAT.
How do I start the stock count in the first month?
Count the kitchen and store before the first day you record, and enter each category's value at cost: meat and poultry, vegetables and fruit, rice, pulses and oils, dairy, drinks and packaging. Counting by category is enough for food cost; you don't need item by item.
Should I record delivery app sales before or after commission?
Before, at the price the customer paid, then record the commission as a separate expense. That way you know what each channel costs you.
Does the file work for a cafe or a cloud kitchen?
Yes. Choose Cafe or Cloud kitchen from the examples; the sheets are the same, the cafe has no meat and the cloud kitchen has no dine-in.