The result of a study which compared the Anglo-American Cataloging Rules, 2d edition (AACR2), with current cataloging practices at the University of Cincinnati libraries, this report contains chapter-by-chapter commentary on the following areas: the cataloging philosophy of AACR2; general rules for description; books, pamphlets, and printed sheets; cartographic materials; manuscripts, including manuscript collections; music; sound recordings; motion pictures and videorecordings; graphic materials; machine-readable data files; 3-dimensional artifacts and realia; microforms; serials; analysis of bibliographic materials; headings, uniform titles, and references; choice of access points; headings for persons; geographic names; headings for corporate bodies; uniform titles; references; and appendices. Examples of bibliographic records are provided, and the appendix includes a guide to microforms. (FM)