Books, categories, and finding an accountant

Not legal, tax, or compliance advice. Rules vary by jurisdiction. This lesson is educational orientation — verify specifics with licensed professionals and your local authorities before acting.

Why books matter (even simple ones)

Bookkeeping isn't about being "good with numbers." It's about knowing — at any point — whether you're making money, losing money, or breaking even. Without that, pricing is guesswork and tax season is panic.

You don't need software on day one. A spreadsheet with consistent categories works. What matters is the habit: record every dollar in and every dollar out, categorized, at least weekly.

Categories that matter for food service

These are common categories — your accountant may adjust them, but this is a reasonable starting framework:

• Revenue: what clients pay you (service fees, separate grocery reimbursements if applicable).
• Cost of goods (food and consumables): groceries, containers, labels, cleaning supplies used on cook days.
• Travel and transport: mileage, gas, parking, tolls for client visits and grocery runs.
• Equipment and supplies: knives, pans, portable equipment — things that last beyond a single cook day.
• Insurance: liability insurance, food-safety insurance if carried.
• Professional services: accountant, legal, business licenses.
• Marketing: website hosting, domain, ad spend, business cards, photography.
• Other operating: phone plan (business portion), software, storage rental.

Consistent categories let you see where money actually goes — and they make tax preparation dramatically faster.

Finding an accountant or bookkeeper

Not all CPAs are the same. You want someone who understands small service businesses and ideally has worked with food-service or solo operators before.

Where to look

• Referrals from other small business owners (not just chefs — any solo service provider).
• Your state's CPA society directory.
• Local small business development centers (SBDCs) often have referral lists.

Interview questions

• "Do you work with small service businesses or sole proprietors?"
• "What does your typical engagement look like — monthly bookkeeping, quarterly review, annual tax prep only?"
• "What do you charge, and is it a flat fee or hourly?"
• "What records do you need from me, and in what format?"
• "How quickly do you typically respond to questions?"
• "Can you help me understand quarterly estimated taxes?"

What to bring to the first meeting

• A summary of your income and expenses for the last 3–6 months (even rough).
• Your questions from Lesson 11 (entity structure, tax elections).
• A list of your current business accounts and any existing licenses.

Bookkeeper vs CPA vs doing it yourself

• Yourself: viable when you're small and disciplined about recording transactions weekly. Use a spreadsheet or simple software.
• Bookkeeper: handles categorization and reconciliation. Good when you'd rather cook than sort receipts. Less expensive than a CPA for ongoing work.
• CPA: handles tax strategy, entity advice, and compliance. You may only need them quarterly or annually, but the advice is worth the cost.

Before you continue

Set up your tracking system — spreadsheet or tool — with the categories above. Record this week's income and expenses. If you don't have an accountant: write down 3 candidates to contact using the interview script.