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This manual presents the body of laws, regulations, and practices related to attendance accounting and reporting in California public schools. Following the introduction, section 1 presents information on compulsory attendance, including residency requirements, interdistrict transfers, exemptions, absences, and truancy. Section 2 provides guidelines for understanding school admission policy and immunization requirements. The third section describes the apportionment-calculation process in terms of absences, instructional time requirements, emergencies and apportionment credit, and apportionment consequences of interdistrict/interstate attendance. Section 4 outlines procedures unique to particular programs, such as adult education, public college attendance, continuation education, county community schools, home/hospital instruction, independent study, juvenile court schools, opportunity education, regional occupational centers and programs, weekend classes, vocational education, and year-round education. The final section offers guidelines for attendance reports and recordkeeping, including basic requirements, software approval, and audits. Two indexes are included. (LMI)