This booklet presents guidelines designed to aid Texas school administrators in dealing with the three major aspects of public school personnel accounting--certification, allocations, and records. The booklet was prepared by the Texas Education Agency after extensive involvement with school district personnel in order to provide comprehensive, easy-to-use guidelines and to ensure uniformity of procedures in the three personnel accounting areas. The booklet is organized in three separate sections dealing in turn with certification guidelines, allocations guidelines, and records guidelines. However, neither the certification nor allocations sections were completed when the booklet was printed; only the section dealing with personnel records is included. Since the guidelines are based entirely on Texas educational legislation and requirements, they will be of limited value to educators from other states. (Author/JG)