This manual provides an introduction to the system of financing elementary and secondary education in Florida. School finance reform in Florida, the paper notes, has been considered a success primarily due to a grouping of conditions that created an atmosphere conducive to reform. Chapter 1 explains how the state's education finance plan operates and includes a discussion of categorical aid, another form of state aid. Chapter 2 shows ways in which the user can study the impact of the education finance plan on the raising and distributing of resources for education. The manual concludes that any disparities existing among Florida school districts seem to be related to the state's value judgment that some pupils and some districts have higher needs. Tables, formulas, and step-by-step exercises are provided throughout the document for users. (Author/LD)