A REPORT ON THE IMPLEMENTING AND TESTING THE USE OF ELECTRONIC DEVICES FOR PROCESSING SCHOOL PROPERTY ACCOUNTING DATA CONSISTS OF PROCEDURAL STEPS FOR COLLECTING DATA PERTAINING TO SCHOOL SITES, BUILDINGS AND EQUIPMENT. DATA WERE COLLECTED TO ESTABLISH COMPLETE ACCOUNTING RECORDS OF SCHOOL PROPERTY AS IT EXISTED IN THE CEDAR RAPIDS, IOWA, SCHOOL SYSTEMS IN THE SPRING OF 1967. REPORTING FORMS, SYSTEMS, AND PROGRAMS FOR PROCESSING THESE DATA BY ELECTRONIC METHODS ARE PRESENTED. PROGRAMS WERE WRITTEN FOR AN IBM 1401. PROCEDURES AND PROGRAMS FOR UPDATING AND MAINTAINING PROPERTY ACCOUNTING RECORDS ARE DESCRIBED AND SAMPLES OF THE FORMS AND ACCOUNTING RECORDS ARE PRESENTED ALSO. (GM)