Skip to Content
California State University, Long BeachCalifornia State University, Long Beach

Most Commonly Used General Ledger Account Numbers

print version

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
616001 I/T Communications Expenses for communications equipment, such as telephone equipment, routing equipment and network software. It may also include tax, maintenance and related training costs.
616802 I/T Hardware Expenses for non-communication equipment, including laptops/desktops, printers, monitors, servers, etc., and for related maintenance costs.
616003 I/T Software Expenses for IT software, including maintenance costs related to the use of the software.
616805 Misc Info Tech Costs For IT-related transactions when more detailed account codes (see 616001 to 616004) are not appropriate.
619001 Other Equipment For non-IT, non-instructional, non-furniture equipment. The cost of equipment includes item purchase price, plus all costs associated with the acquisition, including taxes, shipping and handling, and installation charges.
619002 Instructional Equipment Equipment which is an integral part of providing classroom instruction to students. Does not include general use equipment (i.e. not dedicated to instructional purposes), nor does it include computer equipment used in libraries and computer labs. The cost of equipment includes item purchase price, plus all costs associated with the acquisition, including taxes, shipping and handling, and installation charges.
619804 Furniture For movable articles that are used to make a room or building suitable for living or working in, such as tables, chairs, or desks.
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 07/01/19