Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
110000
Instructional Salary Regular (Planning)
110005
Instruction, Contract Salary Schedule
120000
Noninstructional Salary Regular (Planning)
130000
Instructional Salary Other (Planning)
140000
Noninstructional Salary Other (Planning)
190000
Misc Academic Salary (Planning)
190100
Unallocated Certificated
198400
Salary Increase Offset - Certificated
205100
Unmatched Accrual Salaries/Prior Year
210000
Noninstructional Salary Regular (Planning)
220000
Instructional Aides Regular (Planning)
230000
Noninstructional Salary Other (Planning)
240000
Instructional Aides Other(Planning)
290000
Misc Noninstructional Salary (Planning)
300005
Employee Benefits
310000
S.T.R.S. Fund (Planning)
312000
STRS-Cash Balance
320000
PERS Fund (Planning)
330000
OASDHI (Planning)
330005
Social Security Contributions
340000
Health & Welfare Benefits (Planning)
346500
Flexible Spending Account
350000
State Unemployment Insurance (Planning)
360000
Workers Compensation (Planning)
360005
Workers' Compensation Insurance
370000
Local/ Alt Retire System (Planning)
390000
Other Benefits (Planning)
392010
(Contra) Employee Benefits - Distributed
393000
To be determined
395010
(Contra) Employee Benefits - S.F.P.
395510
(Contra) Employee Benefits - Special Reserve
Division of Operations - Controller's Office
Los Angeles Community College District
1 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
395610
(Contra) Employee Benefits - Cafeteria
395710
(Contra) Employee Benefits - Child Development
395810
(Contra) Employee Benefits - Bookstore
395910
(Contra) Employee Benefits - Workers Compensation
420000
Books (Planning)
440000
Instructional Media Materials (Planning)
450000
Supplies (Planning)
452120
Software Supplies
460000
Bookstore Only (Planning)
461100
Used Textbooks
461200
Trade Books
468010
Syllabi
468020
Stationery
468030
Tools
468040
Casting Materials
468045
Ceramics
468050
Woodworking Materials
468060
Sculpture
468070
Safety Equipment
468080
Caps and Gowns
468090
Greeting Cards
468100
Soft Goods
468110
Giftware
468120
Beverage Items
468130
Technical Items
468140
Magazine Items
468150
Automotive
468160
Cosmetology
468170
Art
468180
Electronics
468190
Computer Software
Division of Operations - Controller's Office
Los Angeles Community College District
2 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
468195
Computer Hardware
469050
Freight Out
470100
Material Fee Expense
490000
Misc Supplies/Books (Planning)
540000
Insurance (Planning)
550000
Utilities and Housekeeping (Planning)
560000
Contracts/Rentals (Planning)
569600
Appropriations Balancing
569610
(Contra) Appropriations Balancing
570000
Legal/Election/Audit (Planning)
580000
Other Expense (Planning)
588800
Credit Card Discount Fees
588900
Bank Charges
589200
Other Expense - A/P Tolerance
589300
Materials management small differences
589710
(Contra) Expense Reallocation
589900
Adjustments
589910
(Contra) Adjustments
590000
Misc Other Expense (Planning)
597000
Trade Discounts (Lost)
610000
Sites (Planning)
611000
Land Expense
611100
Land Improvements Expense
611200
Infrastructure Expense
620000
Buildings (Planning)
620100
Buildings Expense
620200
Buildings Improvements Expense
620300
Leasehold Improvements Expense
620310
Leasehold Alterations Expense
630000
Books/Materials For Library (Planning)
633000
Library Books & Reference Materials Expense
Division of Operations - Controller's Office
Los Angeles Community College District
3 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
640000
Equipment (Planning)
640100
Equipment Expense
640110
Equipment Replacement Expense
640300
Software Equipment Expense
642300
Low Value Assets Equipment
649000
Low Value Assets Expense
650000
Lease/Purchase (Planning)
651000
Lease - Purchase - Buildings
652000
Lease - Purchase - Equipment
655000
Works of Art Expense
690000
Assets Under Construction Expense
690100
Unallocated Capital Outlay
699000
Misc Capital Outlay (Planning)
699100
Misc Capital Outlay
699999
Capital Cost (AUC)
710000
Debt Retirement (Planning)
720000
Intrafund Transfers Out (Planning)
730000
Interfund Transfer Out (Planning)
740000
Other Transfers (Planning)
750000
Student Financial Aid (Planning)
752100
Student Grants - CalWorks-Child Care
760000
Other Student Aid (Planning)
790000
Reserve for Contingencies (Planning)
799110
(Contra) Profit / Loss Allocation Offset
799200
Purchase Returns
799980
CO < > FI Reconciliation Posting
799990
FI / CO Business Area Adjustments
799999
Budget Carryforward (Clearing)
810000
Higher Education Act (Planning)
810005
Federal Income
820000
VTEA Federal Revenue (Planning)
Division of Operations - Controller's Office
Los Angeles Community College District
4 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
822100
TANF
826000
Temporary Assistance for Needy Family
830000
Federal Revenues (Planning)
840000
Other Federal Rev (Planning)
850000
Combined Federal & State (Planning)
860000
State Revenues (Planning)
865000
Community College Construction Act
865010
Scheduled Maintenance & Repairs
868000
State Lottery Revenue
868100
State Mandated Costs
880000
Local Revenues (Planning)
880084
Mobile Home Fees
880090
Other County Income
882000
Contributions, Gifts, Grants, and Endowments
884410
Beverage Cart Sales
884700
Sale of Reference Materials & Works of Art
884800
Material Fee Revenue
884900
Other Sales
884902
New Textbooks Sales
884903
Used Textbooks Sales
884904
Trade Books Sales
884905
Class Materials Sales
884906
Class Supplies Sales
884907
Sundries Sales
884908
Special Orders Sales
884909
Printing - College Press Sales
884910
Confections Sales
884911
Syllabi Sales
884912
Stationery Sales
884913
Tools Sales
884914
Casting Materials Sales
Division of Operations - Controller's Office
Los Angeles Community College District
5 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
884915
Woodworking Materials Sales
884916
Sculpture Sales
884917
Safety Equipment Sales
884918
Caps and Gowns Sales
884919
Greeting Cards Sales
884920
Soft Goods Sales
884921
Giftware Sales
884922
Beverage Items Sales
884923
Technical Items Sales
884924
Magazine Items Sales
884925
Automotive Sales
884926
Cosmetology Sales
884927
Art Sales
884928
Electronics Sales
884929
Computer Software Sales
884930
Salvage Sales
884931
Pay Phone Card Sales
884932
Schedule Catalog Sales
884933
Candy Sales
884934
Computer Hardware Sales
884935
Ceramics Sales
884936
Consignment Sales
884990
Commission - General
884991
Commission - Jewelry
884992
Commission - Magazines
886010
Interest Income - Capital Investments
886020
Interest Income - Investments From Student Loans
887205
Non-Resident Tuition F1 - ITV
887210
Non-Resident Tuition
887215
Non-Resident Tuition - ITV
887310
Child Care - Insurance
Division of Operations - Controller's Office
Los Angeles Community College District
6 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
887410
Enrollment Fees - ITV
887420
Degree Differential Fees
887510
Class Audit Fees - ITV
887520
Non-Resident Capital Outlay Fees
887530
Non-Resident Sevis Fees
887610
Health Services Fees - ITV
887810
Drop Fees - ITV
887820
Library Fines
887830
Non-Resident Application Processing Fees
887834
Parking Services and Public Transportation
887836
Parking Fees - Special Events
887838
Parking Fees - Meters
887840
Parking Fees - Other
887841
Community Services - Civic Center Fees
887842
Community Services - Recreation Fees
887843
Community Services - Class Fees
887844
Community Services - Non Credit
887845
Community Services - Computer Classes
887846
Community Services - Video Production
887848
Community Services - Cultural Events
887849
Community Services - Theatre Arts Academy
887850
Community Services - Special Events
887851
Community Services - Swap Meet
887852
Community Services - Auto Rama Swap Meet
887853
Community Services - Program Development
887854
Community Services - Satellite Operations
887855
Community Services - Food Handlers
887856
Community Services - Administration
887857
Extension Program
887859
Community Services - Refunds
887860
A.S.O. - Membership Fees
Division of Operations - Controller's Office
Los Angeles Community College District
7 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
887865
A.S.O. - Student Representation Fees
887910
Emergency Transcript Fees
888300
Golf Driving Range Income
888540
Other Student Fees and Charges
889010
CISCO Training
889011
Live Scann Fingerprinting
889020
Franklin Covey Training
889030
Program Development
889040
Parking Citations
889050
Other Health Service Fees
889060
Contract Education
889500
Trade Discounts (Taken)
889810
Stale-Dated Warrants
889820
Overpayment of Registration Fees
889830
Advertising Income
889840
Duplicate Registration Receipt
889850
Electronic Data System - ATM
889860
Voice Communications
889870
Duplicate Diploma / Certification
889880
Verification Fees
889900
Other Income - Taxable
889910
Copy Machine - Learning Resouce Center
889920
Resved 4 Future uses
889950
Returned Check Processing Fees
890000
Other Fin Resources (Planning)
890005
Incoming Transfers
898000
Incoming Transfers
911003
Cash In County Treasury - Operating (Direct Deposits)
911005
Cash In County Treasury - Payroll (Checks)
911007
Cash In County Treasury - Payroll (Direct Deposits)
912023
City National Bank - Credit Card - Misc.
Division of Operations - Controller's Office
Los Angeles Community College District
8 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
912025
City National Bank - Bookstore
912027
City National Bank - Credit Card - Bookstore
912028
City National Bank - Prop AA Building Fund
912029
City National Bank - Prop A Building Fund
912030
City National Bank - Cafeteria
912031
City National Bank - Credit Card - Cafeteria
912033
City National Bank - Money Market Account - Miscellaneous
912035
City National Bank - Money Market Account - Bookstore
912037
City National Bank - SHPS Cash Account
912307
Cash - Trustee - 2003 PROP AA
913199
Petty Cash at 06/30/2002
913201
Bank of America - Operating - Checks (Clearing)
913203
Bank of America - Operating - Dir. Dep. (Clearing)
913205
Bank of America - Payroll - Checks (Clearing)
913207
Bank of America - Payroll - Dir. Dep. (Clearing)
913420
City National Bank - Octagon Risk Services (Clearing)
913429
City National Bank - Prop A Building Fund (Clearing)
913501
City National Bank - Federal Deposit (Clearing)
913503
City National Bank - Perkins Loans (Clearing)
914001
Cash Collections Awaiting Deposit at 06/30/2002
914002
Lease Deposits with Lessors
914003
Contract Deposit SHPS/FSA
981000
Capital Expenditure - Land
981100
Capital Expenditure - Land Improvements
981200
Capital Expenditure - Infrastructure
982000
Capital Expenditure - Buildings
982100
Capital Expenditure - Buildings Improvements
982200
Capital Expenditure - Leasehold Improvements
983000
Capital Expenditure - Library Books & Reference Materials
984000
Capital Expenditure - Equipment
984900
Capital Expenditure - Low Value Assets
Division of Operations - Controller's Office
Los Angeles Community College District
9 of 10
August 5, 2005
Chart of Accounts - General Ledger Accounts
F.Y. 2006
G/L Account
Description
985000
Capital Expenditure - Works of Art
986000
Capital Expenditure - Leases
989000
Capital Expenditure - Assets Under Construction
998925
Revenue From Write-up On Unplanned Depreciation
998930
Revenue From Asset Sale (Clearing)
998940
Unappropriated Fund Balance
999901
Accounts Receivable - G/L Upload (Clearing)
999905
Capital Assets - G/L Upload (Clearing)
999910
Accounts Payable - G/L Upload (Clearing)
999912
Interface Posting - General Ledger (Clearing)
999915
G/L Balance Upload (Clearing)
999950
Offset for 620100
999951
Offset for 620200
Division of Operations - Controller's Office
Los Angeles Community College District
10 of 10
August 5, 2005