Permanent Accounts
Cash			Accounts Receivable			Inventory
Prepaid Expenses			Property & Equipment, net
Accounts Payable			Accrued Expenses			Unearned Revenue
Long-Term Liabilities			Common Stock			Retained Earnings
Temporary Accounts (before closing)
Restaurant Revenue			Franchise Royaties & Fees			Cost of Sales
Restaurant Labor			General & Admin Expenses			Pre-opening Expenses
Depreciation			Interest Expense			Income Tax Expense