Written in simple, easy to understand form, the manual provides a vehicle for the untrained person in bookkeeping to control funds received from grants for Indian Tribal Councils and Indian organizations. The method used to control grants (federal, state, or private) is fund accounting, designed to organize rendering services on a non-profit basis. Primary objectives in establishing the accounting system and general policies and standards by which grants operate are the following: (1) to provide management with financial data to assist in planning, evaluation, and control of grant operations; (2) to provide accurate accounting for control of assets, insure expenditures, and use of resources; (3) to summarize historical data projecting cost elements and categories for budget purposes; and (4) to prepare reports as a vehicle of communicating managerial information. Examples and detailed information are outlined on the following topics: internal control, accounting records to be maintained, payroll register, petty cash fund, documentation, daily cash control, and chart of accounts. (ERB)