Laws, regulations, and policies pertaining to school attendance and student accounting in North Carolina are presented in this document. Chapter 1 identifies who is eligible to attend state public schools, and chapter 2 outlines the state board of education rules and regulations that govern compulsory school attendance and student accounting. Recordkeeping procedures to account for students in extended school day programs and hospital schools are outlined in the third chapter. Chapter 4 explains local board of education responsibilities for maintaining class size and teacher daily load maximums, and the final chapter contains instructions for counting exceptional children. Appendices include information on student accounting codes, the maintenance of school records, and student accounting audits. (LMI)