UK Bookkeeping categorisation

[gertrude]

Please forgive this novice-level question... I'm a small business owner who has started to use bookkeeping software (FreeAgent) and looking for guidance on categorising expenses. Freeagent has a large list of categories and its most prominent one is this;

Code	Description	Tax reporting type	Auto VAT rate
101	Cost of Sales	Purchases	Standard rate
102	Commission Paid	Commissions Payable	Standard rate
103	Materials	Purchases	Standard rate
104	Equipment Hire	Material Costs	Standard rate
150	Subcontractor Costs	Subcontractor Costs	Standard rate

Particularly, I'm looking for guidance on when to categorise an expense as "Cost of Sales" vs "Materials". I have both a restaurant business and a separate landlord (letting) business. Can someone please advise what the following type of expenses would likely come under...?

For the restaurant:

• raw ingredients
• takeaway packaging
• plates and cutlery
• furniture (such as tables and chairs)
• kitchen/bar equipment

For the landlord business:

• factors fees
• tradesman invoices (eg. painter, electrician)
• furniture (such as beds and sofas)
• purchases for diy repairs (such as silicone, screws, wood, lights, extractors)
• purchases of equipment for the business (such as cameras, power tools, test equipment)

 

[Candi123]

raw ing - cogs
takeaway pa - cogs
plats and cutlery - job supplies
furniture - fixed asset - furniture and equipment:Restaurant
kitchen/bar equip - fixed asset - furniture and equipment:Kitchen

factor fees - legal and prof?
tradsman invoices - contractors
furniture - fixed asset - furniture and equipment
diy repairs - google what can be landlord leasehold improvement - because your list is mixed with items
tools and small equipment - job supplies