Chart of accounts Divisions

I would like to know if an Income Division and its related direct costs of an organisation can be organised on the chart of accounts?

For example:

Income - Restaurant
Direct Costs: Cleaning - Restaurant
Wages - Restaurant
Food Supplies

How do I organise that data in the chart of accounts?

Your question is not clear. What do you mean by income divisions? Are you just organizing the chart of accounts? If so, use groups. Read the Guide about building a chart of accounts. If you are trying to separate income and expenses by organizational divisions, use tracking codes.

@Tut, I think the 2nd part of your reply answers my question.

I wanted to track costs per income earning divisions within the business.

I think I will use the tracking code…