This publication describes the development and implementation of a school district financial accounting system based on the concepts and guidelines of the National Center for Education Statistics Handbook II, Revised. The system described was designed by school district personnel to utilize computer equipment and to meet the accounting and management needs of Community High School District 88 in Villa Park, Illinois. This detailed documentation of the District 88 system is intended to serve as a helpful example for other districts that wish to implement Handbook II, Revised, through the use of computers. (JG)