In response to state legislation authorizing procedures for changes in academic calendars and measurement of student workload in California community colleges, this manual from the Chancellor's Office provides guidelines for student attendance accounting. Chapter 1 explains general items such as the academic calendar, admissions policies, student classification by enrollment status, and conditions affecting apportionment. Residency regulations and requirements are discussed in chapter 2, which begins with definitions related to residency and then explains legal requirements, exceptions, continuous attendance provisions, and procedures pertaining to students under jurisdiction of a California juvenile court. Guidelines for average daily attendance accounting cover reporting periods, attendance, classification for reporting hours of attendance, and computation of average daily attendance. Chapter 4 explains procedures for audit accountability, covering general considerations, the audit resolution process, required documentation tabulation, record retention, microfilm copies, and destruction of fiscal records. Finally, chapter 5 presents accounting procedures for apprenticeship courses. Addenda contain materials related to residence determination and courses eligible for state support. (LL)