An Example Chart of Accounts for a Bourbon Distillery

Here's an example chart of accounts for a bourbon distillery:

ASSETS:

• Current Assets:

  • Cash and Cash Equivalents

  • Accounts Receivable

  • Inventory (Raw Materials)

  • Work In Progress Inventory

  • Finished Goods Inventory

  • Prepaid Expenses

  • Other Current Assets

• Fixed Assets:

  • Land and Buildings

  • Machinery and Equipment

  • Furniture and Fixtures

  • Vehicles

  • Leasehold Improvements

  • Other Fixed Assets

LIABILITIES:

• Current Liabilities:

  • Accounts Payable

  • Accrued Expenses

  • Current Portion of Long-Term Debt

  • Sales Tax Payable

  • Other Current Liabilities

• Long-Term Liabilities:

  • Long-Term Debt

EQUITY:

• Owner's Equity:

  • Capital Stock

  • Retained Earnings

REVENUE:

• Sales:

  • Wholesale Sales

  • Retail Sales

  • Tasting Room Sales

  • Other Sales

COST OF GOODS SOLD:

• Raw Materials:

  • Corn

  • Rye

  • Barley

  • Yeast

  • Other Raw Materials

• Direct Labor:

  • Distiller Wages

• Manufacturing Overhead:

  • Utilities

  • Rent

  • Depreciation

  • Other Manufacturing Overhead

EXPENSES:

• General and Administrative Expenses:

  • Rent

  • Insurance

  • Utilities

  • Advertising and Marketing

  • Professional Fees

  • Office Supplies

  • Travel and Entertainment

  • Other General and Administrative Expenses

• Interest Expense

Note that this chart of accounts is just an example and should be tailored to the specific needs and operations of the bourbon distillery.