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California State University, Long BeachCalifornia State University, Long Beach

Most Commonly Used General Ledger Account Numbers

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TRAVEL

Account Number Account Description Account Definition
606001 Travel In State In-state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage.

Regarding travel expenses of non-employees, if:

  • Contractual obligation to reimburse vendor - charge 613001, Contractual Services
  • Obligation to reimburse travel expenses of individual engaged to provide staff training - charge 660009, Professional Development
  • Travel expenses associated with employee recruitment - charge 660042, Recruitment
  • Reimbursement of travel expenses incurred by official guests - charge 660090, Expenses-Other
606002 Travel Out of State Out-of-state travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage.

See description of 606001, Travel In-State, for further information about account codes to charge when travel is incurred by non-employees.
606803 Travel International International travel expenses incurred by employees and CSU students, including meals, transportation, lodging, parking and mileage.

See description of 606001, Travel In-State, for further information about account codes to charge when travel is incurred by non-employees.
660009 Professional Development Fees paid for staff training, workshops, conferences and seminars. This account code is used only for registration fees associated with these events and not for related travel expenses incurred by employees. The account codes 606001/606002 should be used for employee travel expenses (air fare, lodging, etc.) if such expenses are identifiable and quantifiable. Use also to reimburse travel expenses of non-employee individuals engaged to provide staff training.
660042 Recruitment Expenses associated with employee recruitment, such as fess charged by recruiting firms, candidate travel, and recruitment related hospitality expenses.
603094 Employee Moving and Relocation Expenses of the employee moving and relocation.

HOSPITALITY & GIFTS AND AWARDS

Account Number Account Description Account Definition
660922 Hospitality Expense Expenses associated with University business entertainment events, public ceremonies, and employee morale-building activities made for legitimate business purposes, such as recognition of milestones and achievements.

A Hospitality Form must be used and approved by a Level 3 or above DOA.
660813 Gifts and Awards Gifts and awards to employees, students, and non-employees for exceptional contributions. All gifts and awards must serve a business purpose. Examples of allowable gifts and awards: employee recognition for service of 5 or more years, employee and student recognition for exceptional contribution. Not allowed for employee birthdays, weddings, anniversaries, or baby showers.

A Gift and Award Form must be used and approved by a level 3 or above DOA.

GIFT CARD INCENTIVE

Account Number Account Description Account Definition
107803 Gift Card Incentive Advance Cards purchased as incentives but not yet disbursed.
660840 Gift Card Incentive Expense Cards purchased and disbursed as incentives.

EQUIPMENT

Account Number Account Description Account Definition
616002 I/T Hardware Non Capitalized Computers, printers, servers, etc. that have a useful life of less than one year or individual cost of less than $5,000. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616803 I/T Hardware Capitalized Computers, printers, servers, etc. that have a useful life of more than one year and an individual cost of $5,000 or more. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616003 I/T Software Non Cap and Maint Software/software licenses that have a useful life of less than one year or individual cost of less than $5,000. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616802 I/T Software Capitalized Software/software licenses that have a useful life of more than one year and individual cost of $5,000 or more. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
616005 I/T - Miscellaneous Costs Miscellaneous information technology costs, including software and hardware maintenance or service contracts.
619803 Other Equipment Non Capitalized Equipment, other than computers, software, or instructional, that has a useful life of less than one year or individual cost of less than $5,000. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
619001 Other Equipment Capitalized Equipment, other than computers, software, or instructional, that has a useful life of more than one year and individual cost of $5,000 or more. Costs associated with the acquisition include taxes, shipping and handling, and installation charges. Examples are: vehicles, cameras, refrigerators, televisions, copiers.
619800 Instructional Equipment Non Cap Equipment that has a useful life of less than one year or individual cost of less than $5,000 and used in a laboratory or for classroom purposes. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
619002 Instructional Equipment Capitalized Equipment that has a useful life of at least one year with individual cost of $5,000 or more and is used in a laboratory or for classroom purposes. Costs associated with the acquisition include taxes, shipping and handling, and installation charges.
619802 Office Furniture Expenses associated with the purchase of office furniture.
660822 Equipment Rental Short term rental of equipment such as tables, chairs, bleachers, tents, and specialized theatrical equipment.

SUPPLIES AND SERVICES

Account Number Account Description Account Definition
660927 Instructional Materials Materials used in a classroom or laboratory setting, that are consumable and are normally depleted during the year. Examples are chalk, teaching aids, beakers (chemistry lab), etc.
660003 Supplies and Services Consumable items employed in the normal course of business (such as office supplies) and services which are simple in nature and short in duration (e.g., locksmith engaged for a single assignment). Should not be used for IT-related services or facilities repairs and maintenance as more specific account codes are available for these expenses. Likewise, this account code is used for expenses of supplies where no other, more specific account code is available.
613001 Contractual Services Expenses made pursuant to a formal agreement executed between the CSU and the provider of services. A formal agreement (as opposed to a purchase order) is used when detailed specifications are required, where there is a deviation from the CSU's standard contract provisions, where issues of risk need to be addressed and/or where services will be provided over an extended period of time. The value of any individual contract is generally significant (such as for a major project). Reimbursement of vendor travel expenses, if a provision of the agreement, is also charged to this account code.

OTHER

Account Number Account Description Account Definition
660017 Advertising and Promotion Any kind of advertising, marketing and promotional expenses, including expenses of sponsoring a booth at a conference, the purpose of which is to promote educational services and programs of the CSU.
660816 Dues and Subscriptions Expenses of dues, memberships, and subscriptions (periodicals and other publications) paid to professional, scientific, cultural associations and organizations. Do not include library subscriptions in this account.
660090 Expenses – Other Expenses that are not otherwise described by other account codes.
660010 Insurance Expense Expenses associated with the payment of premiums for liability, property, vehicle, fire, accident, including risk management and self-insurance, and all other forms of insurance.
660835 Lectures and Performances Expenses associated with special Guest Lecturers or Guest Artists. This account includes CPAC artist contracts.
660001 Postage and Freight Postage expenses including stamps, overnight mailings, bulk mailings, etc.
660002 Printing Printing charges, including letterhead, envelopes, business cards, and other printed materials.
660041 Space Rental Expenses of renting a facility for University activities. This account includes long-term leases of office spaces and short-term rentals of rooms for a specific function.
604001 Telephone Usage Miscellaneous telephone charges such as wireless phone plans.

Updated 03/22/19