The Chart of Accounts is a listing of all accounts used in the general ledger for Long Beach City College. Accounts are divided into the following areas: Accounts, Departments, Funds, and Programs. The following video provides a more detailed explanation of the account numbers and their various associations.

Accounts
Academic Salaries
Academic Full-Time ReguLAR Monthly INSTRUCTIONAL Salaries
Account |
Description |
111000 |
Academic Instructional Salaries |
116000 |
Long-Term Sub-Academic Instructional Salaries |
122000 |
Academic Administrator Salaries |
123000 |
Department Head Salaries |
123500 |
Coordinator Salaries |
124000 |
Librarian Salaries |
125000 |
Counselor Salaries |
127000 |
Long-Term Sub-Academic Non-Instructional Salaries |
129000 |
Academic Release Time Non-Instructional Salaries |
Academic Full-Time ReguLAR Monthly NON-INSTRUCTIONAL Salaries
Account |
Description |
133000 |
CHI Hourly Instructional Salaries |
133100 |
CCA & CHI Substitute Hourly Instructional Salaries |
133500 |
CCA Overload Hourly Instructional Salaries |
137000 |
Instructional Salaries |
138500 |
Instructional Load Bank Payoff |
Academic Hourly Instructional Salaries
Account |
Description |
143000 |
CHI Coordinator Hourly Salaries |
143500 |
CCA Intersession Dept. Head & Coord. Hourly Salaries |
144000 |
CHI Librarian Hourly Salaries |
144100 |
CCA & CHISubstitute Librarian Hourly Salaries |
145000 |
CHI Counselor Hourly Salaries |
145100 |
CCA & CHI Substitute Counselor Hourly Salaries |
145400 |
CHI Summer Counselor Hourly Salaries |
145500 |
CCA Counselor Overload Hourly Salaries |
146500 |
CCA Counselor Contract Daily Pay |
147000 |
Non-Instructional Stipends |
149000 |
CCA & CHI Other Non-Instructional Salaries |
Classified Salaries
Classified Regular Monthly Non-Instructional Salaries
Account |
Description |
210300 |
Classified Administrators |
211000 |
Classified Manager/Supervisor |
212000 |
Classified AFT Non-Instructional Salaries |
212500 |
Classified AFT Non-Instructional Salaries <50% |
213000 |
Classified Confidential Salaries |
213500 |
CI Sal NI RS Confid <50% |
Classified Regular Monthly Instructional Salaries
Account |
Description |
221000 |
Classified AFT Instructional Salaries |
221500 |
Classified AFT Instructional Salaries <50% |
Classified Hourly Non-Instructional Salaries
Account |
Description |
231000 |
Student Assistant Non-Instructional Salaries |
232000 |
Hourly Non-Instructional Merit System Salaries |
232500 |
Classified AFT Non-Instructional Overtime Salaries |
233000 |
Hourly Non-Instr. Exempt from Merit System Salaries |
Classified Hourly Instructional Salaries
Account |
Description |
241000 |
Student Assistant Instructional Salaries |
242000 |
Hourly Instructional Merit System Salaries |
242500 |
Classified AFT Instructional Overtime Salaries |
243000 |
Hourly Instructional Exempt from Merit System Salaries |
Employee Benefits
Account |
Description |
395000 |
Staff Benefits, Non-Instructional |
395100 |
Staff Benefits, Instructional |
Supplies & Materials
Instructional Supplies & Materials
Account |
Description |
432000 |
Instructional Supplies & Materials |
432100 |
Instructional Supplies & Materials – Specialized |
432500 |
Duplicating Instructional |
437000 |
Commencement Expenses |
438000 |
Software Instructional |
Non-Instructional Supplies & Materials
Account |
Description |
455200 |
Contra Credit Card/Stock |
456500 |
Duplicating Non-Instructional |
456600 |
Contra Duplication Services |
457000 |
Non-Instructional Supplies & Materials |
457100 |
Non-Instructional Supplies & Materials – Specialized |
457300 |
Hospitality |
458000 |
Software, Non-Instructional |
461000 |
Fuel (Gasoline & Diesel) |
Other Operating Expenses
Contract Services
Account |
Description |
51400 |
Professional Services |
Travel, Conference, Other Expenses Reimbursed
Account |
Description |
521000 |
Mileage & Personal Transportation |
522200 |
Conferences – Academic |
522500 |
Conferences – Administrator, Manager, Supervisor |
522600 |
Conferences – Classified |
524000 |
Staff Development Activities |
525000 |
Employee Reimbursement – Educational Expenses |
526000 |
Travel, Conferences, Events – Board of Trustees |
526500 |
Events – Board of Trustees |
529000 |
AQMD Payments |
529500 |
Other Travel-Related Expenses |
Due & Memberships
Account |
Description |
531000 |
Membership, Fees, Dues |
Insurance
Account |
Description |
541000 |
Fire & Casualty Insurance |
541100 |
Abatement Fire & Casualty Insurance |
542000 |
Liability Insurance |
543000 |
Fidelity Insurance |
544000 |
Other Insurance |
549000 |
Insurance Expenses – Misc. Risk Management |
Utilities & Housekeeping Services
Account |
Description |
551000 |
Heating Fuels |
552000 |
Electricity |
552100 |
Electricity, Specialized |
553000 |
Water |
554000 |
Telephone Communication – Utilities |
555000 |
Laundry, Cleaning & Towel Services |
557000 |
Waste Disposal |
559000 |
Miscellaneous Utility Services |
Contracts Rents, Leases, Equipment Repair
Account |
Description |
561000 |
Contracts – LA County & LBUSD |
564000 |
Rental Equipment, Building, Industrial Transportation |
564100 |
Rental Equipment Pagers & Specialized |
565000 |
Equipment Repairs, Instructional |
566000 |
Equipment Repairs, Non-Instructional |
566100 |
Computer Repairs Non-Instructional ACIT |
567000 |
Maintenance Instructional – Building, Grounds & Furnishings |
568000 |
Maintenance Non-Instructional – Building, Grounds & Furnishings |
568100 |
Athletic Field Maintenance |
569000 |
Other Instructional Services & Charges |
Legal, Elections, Audit Expenses
Account |
Description |
571000 |
Audit Services |
572000 |
Elections |
573000 |
Legal Services |
573100 |
Legal Investigations |
Other Services & Expenses
Account |
Description |
581000 |
Appraisals, Interest, Surveys |
584000 |
Fingerprinting |
585000 |
Postage |
589000 |
Other Services |
589200 |
Credit Card Services |
589300 |
Property Taxes |
589500 |
Online Service, Software Licensing |
589900 |
Indirect Costs |
Capital Outlay
Site & Site Improvements
Account |
Description |
611000 |
Site Acquisitions |
612000 |
Site Improvements |
Buildings & Additions
Account |
Description |
621000 |
Constrcutions & Additions |
621100 |
Infrastructure for Construction |
622000 |
Architect Fees |
623000 |
Engineering Fees |
624000 |
Inspection Fees |
625000 |
Building Fixtures |
Library Books
Account |
Description |
631000 |
Magazines/Periodicals, LAC Library |
631100 |
Magazines/Periodicals, PCC Library |
632000 |
Library Books, LAC |
632100 |
Non-Print Media – Library |
632200 |
Library Books, PCC |
Equipment
Account |
Description |
641000 |
Instructional Equipment, $200 – $4999.99 |
642000 |
Instructional Equipment, $5000 & Up |
646000 |
Non-Instructional Equipment, $200 – $4999.99 |
647000 |
Non-Instructional Equipment, $5000 & Up |
647100 |
Intangible Assets Non-Instructional, $5000 & Up |
Lease & Purchase Agreements
Account |
Description |
651000 |
Lease Purchase, Instructional |
652000 |
Lease Purchase, Non-Instructional |
Other Payments to Students
Account |
Description |
765000 |
Other Student Aid Books & Supplies |
766000 |
Student Financial Aid Health Fees |
766300 |
Student Financial Aid Child Care |
766400 |
Student Financial Aid Bus Passes |
766500 |
Student Financial Aid Gas Allowance |
766600 |
Student Financial Aid ASB Cards/Parking Permits |
766800 |
Student Financial Aid Registration Fees |
766900 |
Student Financial Aid Personal Items |
767000 |
Student Financial Aid Supplies & Tools |
767200 |
Student Financial Aid Meal Allowance |
767400 |
Scholarships to Students |
Funds
Fund |
Description |
01 |
Unrestricted General Fund |
12 |
Restricted General Fund |
33 |
Child & Adult General Fund |
41 |
Capital Projects Fund |
46 |
GO Bond 2008 Measure E |
47 |
GO Bond 2016 Measure LB |
52 |
Auxiliary Fund |
58 |
Veterans Stadium Operation Fund |
59 |
Contract & Community Ed. Fund |
61 |
Self Insurance Fund |
71 |
Student Representation Fee |
72 |
ASB Trust Fund |
74 |
Student Financial Aid Fund |
79 |
Retiree Health Fund |