This handbook is the basic accounting document for Wisconsin's public school systems; it presents the means to achieve uniformity in reporting on the efficacy of the Wisconsin Elementary and Secondary School Accounting System (WESSAS). Its purpose is to provide financial information that will promote reporting, auditing, interdistrict comparison, and accounting ease for all school district programs in the state. WESSAS, as presented in this six chapter handbook, is depicted and described as program accounting through resources and expenditure dimensions subdivided into categories, such as fund, location/organization, source, function, program/project and fiscal year. The chapters include an introduction and give information on a chart of accounts, define common dimensions, provide guidelines for the classification and control of capital and non-capital objects, and conclude with alphabetical indexes of common dimensions and of balance sheet accounts. (JAM)