The assessment process outlined in this guidebook was designed to provide an overall plan and structure for the ongoing review and updating of all undertakings in the Yosemite Community College District (YCCD). First, an overview of the assessment process outlines its three major elements: the basic information system; periodic reviews conducted at the unit, college, and district levels; and the revisions and reallocations called for by the review process. After a discussion in section I of planning in general, section II presents information on the annual review and planning process used at the unit level, including a discussion of pre-planning steps and ways of developing the operational plan. Section III describes the planning process at the college level, covering mission, goals, and priorities and instructions for college-level review. Section IV discusses the process of financial accounting in California's community colleges, providing an overview of the categories into which all funds and accounts must be consolidated and the classification of revenues and other financial resources. Finally, section V describes the financial accounting process used in YCCD, including information on the district's accounting code structure and a schedule of revenue and expenditure codes. The guidebook provides the forms to be used in the assessment process at the unit, college, and district levels. (HB)