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 |
