This manual is based on the belief that sufficient instructions on attendance accounting already existed, mostly in California laws and regulations and that attempts to restate the instructions in language other than the original might mislead the reader as to the intent and meaning of the instructions. The result is that the text of the manual consists primarily of excerpts from codes governing attendance accounting and reporting together with explanatory material. The aim of the manual is to aid public school administrators and supervisors of child welfare and attendance to interpret, uniformly and objectively, the laws and regulations governing attendance accounting and reporting in California public schools and to improve the procedures of accounting used locally. (Author/MLF)