This study has been undertaken as a step preliminary to the development of a satisfactory system of school accounting for the smaller cities. It was undertaken because, in making an intensive study of the school accounting systems in a number of small cities, it was found that there is a wide variation in practice in the duties performed by different school officers. It was impossible to find two school systems in cities of 2,500 to 10,000 population in five different States where the functions performed by a given school officer were exactly those assigned the officer with identical designation in another city system. The organization and personnel of the different school systems vary greatly. The need for standard terminology to designate the different members of the personnel staff became apparent. It seemed a fruitless task to attempt to set up a comprehensive interlocking system of school accounting, designating this record and that report to be made by the various officers, until the most typical practice could be determined with reference to what duties are most commonly performed by members of the school personnel in the different cities. Findings are based upon facts submitted by superintendents of schools in 836, or 41 percent, of the 2,050 cities in the United States with 2,500 to 10,000 population. The data presented in the report of this study attempt to answer four types of questions pertaining to school systems in cities with 2,500 to 10,000 population. These questions relate to: (1) The prevalence of various types of district and internal school system organizations; (2) The personnel responsible for the actual performance of 72 duties of major importance in the conduct of the schools; (3) The duties which various members of the school personnel perform; and (4) The location of the officers of members of the school board and administrative staff. The findings relating to these four points for 836 cities, or 41 per cent of all cities of this size in the United States, establish what the prevalent practice is and should form the basis for the first step toward desirable standardization. (Contains 4 tables, 7 figures and 8 footnotes.) [Best copy available has been provided.]