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

Departments

Academic Affairs

Dept. ID Dept. Name
602700 Honors Program
603000 Academic Faculty/Senate
603100 Student Learning Outcomes
675000 Faculty Professional Development
660500 VP Academic Affairs

Career Technical Education

Dept. ID Dept. Name
601500 Career Technical Education
013300 Horticulture
070100 Computer & Office Studies
093200 Electricity
093900 Sheet Metal
094500 Air Condition & Refrigeration
094700 Auto Body Repair/Automotive Mech.
094800 ATTC
095210 Carpentry
095300 Drafting
097000 Welding
130100 Family & Consumer Studies
130200 Interior Design & Floral
130300 Fashion
130500 Child Development
130600 Food & Nutrition
210100 Public Affairs & Services
300200 Culinary Arts
692000 Child Care Centers (Fund 33)

Social Sciences & Arts

Dept. ID Dept. Name
601100 Social Sciences & Arts
050100 Business Administration
100100 Visual & Media Arts
100400 Performing Arts
100800 Auditorium
220100 Social Science
220500 History & Political Science
614000 Art Gallery

Health, Kinesiology, Science & Math

Dept. ID Dept. Name
601300 Health, Kinesiology, Science & Math
040100 Life Science
083500 Kinesiology
120300 Nursing, RN
120600 Medical Assisting
121200 Health Technologies/EMT
122500 Diagnostic Medical Imaging Program
123800 Nursing, Vocational
170100 Mathematics & Engineering
190100 Physical Science

Language Arts & Communication

Dept. ID Dept. Name
601200 Language Arts & Communication
110100 Foreign Language
150100 English
150200 Reading Dept.
150600 Speech & Comm./Comm. Disorders
150800 English as a Second Language

Kinesiology & Athletics

Dept. ID Dept. Name
645100 Women’s Center
696000 Athletics
120100 Adapted PE

Academic Services

Dept. ID Dept. Name
601400 Academic Services
220300 Study Abroad Program
600500 Extended Instruction

Institutional Effectiveness & Student Success Centers

Dept. ID Dept. Name
160200 Center for Learning Asst. (Instructional)
150500 Writing Success Center
150510 Reading Success Center
170200 Math Success Center
492000 LAC Multidisciplinary Success Center
493000 PCC Multidisciplinary Success Center
493009 Supplemental Instruction
493072 Career Technology Success Center
600700 Avalon Extension Campus
611000 Center for Learning Assistance
602000 Success Center Administration
661300 Institutional Effectiveness
672200 Accreditation

PCC AVP & Library

Dept. ID Dept. Name
160100 Library, Instructional
612000 Library
645200 Senior Center
699400 Senior Classes (Abatable)

Human Resources & Personnel Commission

Dept. ID Dept. Name
673000 Human Resources
673100 Personnel Commission
676000 Staff Diversity

Student Support Services

Dept. ID Dept. Name
620100 Enrollment Services
620200 Registration
620300 College & School Articulation
080200 Counseling (Instructional Classes)
631000 Counseling
632000 Matriculation
633000 Transfer Center
633700 Upward Bound
633800 Upward Bound
634000 Career Guidance
634500 Project Launch
642000 Disabled Programs & Services
642500 CalWORKS
643000 Extended Opportunity Programs & Services
643500 Cooperative Agencies Resource for Education
644000 Student Health Services
645000 Student Affairs
646000 Finacial Aid Administration
646100 Foundation Scholarships
646200 Student Relations
699800 LBCC Foundation (Abatable)
647000 Student Outreach & Recruitment
649000 International Students
649200 American Language & Culture
681000 Summer Recreation
660600 VP, Student Support Services
648000 Veterans Affairs

Superintendent/President

Dept. ID Dept. Name
660100 Board of Trustees
661100 Superintendent/President

College Advancement & Economic Development

Dept. ID Dept. Name
609000 Grants & Resource Development
671500 College Advancement & Communications
671600 Government & Community Relations
684000 College Advancement & Economic Development
684100 SBDC Supplemental Federal Funds
684111 CITD Supplemental Federal Funds
684112 LB SBDC Supplemental Federal Funds
684500 VTEA Coordination
684510 GS 10SKB Program
684600 Workforce Development
684700 SBDC Program
684710 SBDC Cash Match
684711 SBDC, Other Federal
684720 LB SBDC Cash Match

Administrative Services

Dept. ID Dept. Name
160300 Instructional Faculty Resource
160400 Media Instructional
611100 Instructional Teaching Dev. Center
613000 Media Equipment Circulation
613100 Media Production
619100 Distance Learning
601900 Vacation Payoff, Non-Instructional
650100 Facilities & Operations
651000 Building Maintenance & Repairs
653000 Custodial Services
655000 Grounds Maintenance & Repairs
657100 Utilities
660300 General Administration
660800 VP, Administrative Services
670700 Stock/Duplicating Clearing
672000 Fiscal Services
672700 Telephone Communication Utilities
672800 Internal Auditor
674000 Staff Benefits
677000 Long Beach City College Police
677100 Purchasing
677200 Warehouse & Receiving
677300 Environmental Safety/Waste Disposal
677400 Mail Services
677500 Copy & Technology Center
677600 Risk Management (Self-Insurance Fund 61)
677700 Transportation
677900 Air Quality Management
678000 Instructional & IT Services
679100 Support Services
691000 LBCC Bookstore
691100 AFT Union
691200 LBCCFA
695000 Parking Maintenance & Repair
699850 LBCC Auxiliary
699860 Barnes & Noble
699900 ASB
699901 ASB Administration
699902 ASB Trust Accounts
699910 ASB Women’s Athletics
699911 ASB Men’s Athletics
699912 ASB Intercollegiate Athletics
699913 ASB PCC
699914 ASB LBC Programs
699915 ASB Scholarship
699916 ASB Arts
699917 ASB Music
699918 ASB Projects
699919 ASB PCC Student Life

Other (Use with Grant/Categorical Program)

Dept. ID Dept. Name
499900 Instructional Interdisciplinary Program
499910 Educational Workforce Development
499911 Educational Institutional Resources
499912 Educational ERD
649900 Other Student Services
679900 Non-Instructional Interdisciplinary Program

Auxiliary Operations

Dept. ID Dept. Name
705000 Contract Education (Fund 59)
706000 Community Education (Fund 59)
709100 Vet’s Stadium, Fund 58
710100 Capital Projects, Fund 41
710200 Capital Projects, Bond
710300 COPS Project
710400 LAC Bond Projects
710600 PCC Bond Projects
732000 Student Financial Aid (Fund 74)
790100 Reserve

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

Programs

Program Description
0000 Support
0010 General Education
0011 Winter Intersession
0012 Extension Courses
0015 Educational Master Plan
0016 Ribbon Cutting
0018 STAR Program
0019 Technology Replacement
0020 College Day Expenses
0023 One-time Mandated Costs
0025 Energy Rebate Program-Facilities
0026 Energy Rebate Program Phase 2
0030 HR Settlements
0060 Continuing Education – Adult
0070 Parking
0080 Summer School
0105 Region 8 Conference
0155 James Irvine Foundation
0193 Pepsi Scholarship
0200 Disabled Students Prog. & Svcs
0220 DHH (Deaf Hard of Hearing)
0282 Lumina
0284 Promise Pathway
0285 College Promise Tours
0286 PEG Funds
0288 Restricted Instructional EQ.
0291 IHE _ System Alignment
0292 IHE – Reducing Remediation
0293 IHE-Strengthening Career Pathw
0294 IHE Accelerating Completion
0295 IHE-Communications/Com.Engage
0390 TANF – Calworks
0410 Child Development Consort
0440 Stadium Operations
0459 Perkins CTE Transitions
0490 Physical/Mental Health
0550 Block Grant
0552 One time only Block Grant
0553 Sched Maint Block Grant
0590 TANF – CalWORKs
0710 Board Fin Asst Prog Allow
0720 Student Success & Support Program (SS&SP)
0721 Student Success & Support Program (SS&SP) c/o
0723 Student Equity Program
0724 Student Equity Program c/o
0810 Federal Workstudy Program
0820 EOPS District Match
880 Contract Education Profits
0884 Ecc. Dev. Admininstration
0886 Contract & Com Ed Operating Bu
0910 Summer Recreation
0940 CC Cal Works Prog DPSS
0950 CalWorks Supplement DPSS
0990 Instructional Fee Income
0991 Off Campus Facility Use Fee
1010 Puente Program
1025 VA Chapter 33
1260 Library Lost Book
1511 Loss due to damage (61)
1590 Unrestricted Lottery
1610 Staff Diversity
1690 Lottery – Instr Sup Restricted
1720 Non-Credit Supt Srvs-Matric
1735 Veteran’s Services (FA)
1745 State Preschool Program
1746 Childcare Program
2010 English Language Institute
2110 International Students
2894 BS Instr Equip & Mats. 14-15
2895 BS Enhancement 14 – 15
2905 Basic Skills 15-16
3214 Direct Loan (W.D. Ford) 2014
3215 W.D. Ford Direc 2014-2015
3216 W.D. Ford Direct 2015-2016
3315 SEOG 2014 2015
3316 SEOG 2015-2016
3415 EOPS 2014 -2015
3416 EOPS 2015-2016
3513 Pell 2012-2013
3514 PELL Grants 2014
3515 PELL 2014 -2015
3516 PELL 2015-2016
3600 FED PELL R2T4 DISTR PORTION
3615 CARE 2014 – 2015
3616 CARE 2015-2016
3715 Cal Grants 2014-2015
3716 Cal Grants 2015 -2016
3726 FTSSG – Cal Grant.
3815 Americorp Education 2015
3816 Americorp Education 2016
4200 FED W.D.FORD D.L. R2T2 DISTRIC
4216 EOPS 2015 16 Fund 12
4316 CARE 2015 -2016
5000 Reserve, Cap Proj Fund
5079 Prop 39 Clean Energy
5080 College Improvement Projects
5081 LBCC Improv – Intern Stud Fees
5082 LBCC Improv-Nonresdnt Fees
5312 Fac. Assessment Project (3d/I)
5324 3320/3325 N. Los Coyotes Diag.
5327 Learning Resource Center LAC
5328 Learning Resource Center PCC
5335 Bldg. P Theater Lounge Restrm
5336 Acquistions PCC
5400 Administrative Costs
5401 Bldg. – A
5404 South Quad Complex
5409 Interim Housing LAC Tech 2
5413 Los Coyotes Bldg.
5416 Infrastructure Phase 1 LAC
5418 Bldg Q&R Improvements
5422 Interim Facility – LAC Library
5424 Landscape, Lighting, & Signage
5433 Bldg 2 Landscape
5436 Bldg. A Student Services Retro
5437 LAC Infrastructure Constructio
5438 LAC Infra Utility Connection
5440 BldgZ retrofit Facilities W/H
5441 Paint Carson St. Overpass
5442 Repair West Grass Field
5443 Const. Cell Tower Veterans S
5444 Math Tech & Culinary Arts Bldg
5447 Replacement of Stadium Scorebo
5448 Baseball Field Regrading LAC
5449 Campus Improvements LAC
5450 Carson St. Fence Replacement
5451 LAC Central Plant Landscaping
5500 Energy Efficiency (Honeywell)
5605 Test Cell Project PCC
5606 Multi-Disp.Complex AA,BB,DD,EE
5609 SoEast Interim Bungalows, PCC
5611 Muffler Shop Demo, PCC
5612 Bldg. CCC Fitness Center Moder
5616 Infrastructure Phase1PCC
5621 Verizon Underground – PCC
5637 PCC Infrastructure Constructio
5638 PCC Infra Utility Connection
5649 Campus Improvements PCC
5701 Campus Improvements
5702 Electronic Signage
5703 Parking Structure
5704 Surface Parking Improvement
5705 Energy Projects
5706 Circulation Access
5707 Planning
5708 Campus Landscaping
5714 Math Tech Bldg/Culinary Arts
5715 Debt Service
5716 Contingencies
5717 Science Bldg. D
5718 Outdoor Phys Ed Labs
5719 Performing Arts Bldg
5720 Liberal Arts Bldg (M/N)
5721 College Center Bldg. F
5722 College Center Bldg. E
5723 Language Arts Bldg P
5724 Child Development Center
5725 Nursing Tech Bldg C
5726 Stadium Bld S
5727 Economic Development Center
5728 Primary Gymnasium
5731 Tech Studies Bldg B
5732 Secondary Gym Bldg Q
5733 Tutorial Center
5734 Art Bldg K
5735 Swiming Pool Facility
5736 Auditorium Bldg J
5737 Foundation Bldg I
5738 Acquisitions LAC
5739 Performing Arts – Bldg. G
5740 Performing Arts – Bldg. H
5741 Camera Security System
5801 Campus Improvements
5802 Electronic Signage
5803 Parking Strcture
5804 Surface Parking Improvement
5805 Energy Projects
5806 Circulation Access
5807 Planning
5808 Campus Landscaping
5809 Bldg. JJ
5814 Land Acquisition
5815 Construction Trades Bldg M
5816 Student Services Center
5817 Fitness Center
5818 Fine Arts / Senior Ctr Bldg F
5819 Maint and Ops Bldg
5820 Auto Body/Diesel Bldg Q&R
5821 Humanities Bldg. PCC
5838 Acquisitions PCC
6101 Certificated Testing Services
6201 Health Care Adnministration
6306 CNG Compressed Natural Gas T
6310 BAR Update 2007
6311 Miramar Sempra
6312 DVOM Training Courses
6314 City of Riverside-Hybird Train
6315 BAR Update
6316 LNG System Training
6401 City of Long Beach RDA
6402 CITD Seminars
6405 Long Beach Int. Trade Office
6506 SBDC Trainings
6509 Management & Leadership
6510 Customer Service Academy
6515 GED Testing
6516 CA School of Notary Public
6524 Business Communication
6525 City LB- Wplac Success Skills
6527 Workplace Success Skills Train
6529 CA- SBDC Statewide Conference
6530 Grant Writing Workshops
6532 Logistics Training
6533 Event Planning
6535 Professional & Personal Succes
6601 CBCA-CA Bldg Perform Contracto
7072 Center for International Trade
7083 CTE EF Adv Manufacturing
7103 DSN SB1402 3rd Renewal
7104 DSN SB858
7109 DSN Renewal SB1402
7117 GEAR UP Grant
7119 Gear Up Summer Bridge
7120 Assembly Bill 86
7121 JFF-CDL Training
7124 Veteran Truck Driver Program
7132 Lincs SCM TAACCT
7143 TAACCCT – Single Institution
7150 CCPT AMETLL Region
7151 CCPT AMETLL Local
7152 CCPT Healthcare – LBUSD
8024 CSUN Math Consortium
8093 Assess and Remediate FY13-14
8094 Song Brown Capitation 2015
8096 Song Brown Special Programs 15
8640 Kauffman Fdn Ent-in-Residence
8646 Go-Biz Capital Infusion Grant
8647 Go-Biz Cap Infusion 15/16
8650 SBDC Lead Center
8655 SBDC Service Center
8656 Pacific Coast Regional SBDC
8658 College of the Canyons SBDC
8659 El Camino College SBDC
8662 Mt. San Antonio College SBDC
8663 Santa Monica College SBDC
8664 Ventura College SBDC
8668 SBDC Service & Specialty Ctrs
8669 Chancellor’s Office SBDC
8674 VC SBDC
8675 LBCC SBDC
8677 CHARO SBDC
8680 Lead Center SBDC
8681 LB SBDC Cash Match
8682 SBDC Lead Center Cash Match
8685 SBDC Lead Center CY 2008
8694 10,000 Small Business 15 – 16
8695 GS 10KSmall Business Yr4
8696 10,000 Small Businesses 13-14
8697 10,000 Small business Program
8720 CSEC Comm. Sexual Exp. Childre
8750 Foster Care
8792 MAPP
9010 Trio Go Project
9015 TRIO Student Support Services
9075 Upward Bound 2014 – 2015
9076 Upward Bound FY 2015 – 2016
9085 Upward Bound 12014 – 2015
9086 Upward Bound FY 2015 – 2016
9120 CalWorks Child Development
9130 CalWorks Work Study
9140 CalWorks Job Placement
9160 CalWORKs Coordination
9220 CalWORKs Child Dev
9230 CalWORKs Work Study
9240 CalWORKs Job Placement
9260 CalWORKs Coordination
9510 Project Launch FY
9514 Project Launch 2014 – 2015
9610 VTEA Curriculum & Instr
9611 VETA Professional Development
9612 VETA Services to Students
9613 VETA Other
9614 VTEA Administration
9710 VATEA – FIC Curr & Instr
9720 VATEA Professional Dev.
9730 VATEA – FIC Services to Sstude
9740 VTEA T-IC Other
9750 VTEA T-IC Administration
9810 VATEA Curriculum & Instr
9820 VATEA Student Support 00-01
9940 Wellness Committee Activities