Chart of Accounts
General ledger & Account Numbers for the LBCCD

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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.

Chart of Accounts

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