This bulletin provides a basic guide for the items of information to be used in pupil accounting in the local and State school systems of the United States. Meeting at the call of the U.S. Commissioner of Education in April 1960, a policy committee for the pupil accounting project defined the project's purpose as the development of a manual of items of information which would provide guidance for local school systems, State Departments of education, and the Office of Education. The introduction describes the benefits of standardized information about pupils; presents an overview of the manual and the series; and discusses adapting the handbook to local systems. The classification and definitions of pupil information items are found in Chapter 2, "Classification of Items of Information about Pupils," and Chapter 3, "Definitions of Items of Information about Pupils." As an aid to using these items, Chapter 4, "Obtaining and Using Information About Pupils," illustrates how pupil records and reports may be developed based upon these items, and discusses the uses of such records and reports. An alphabetical glossary of terms including measures relating to pupil accounting is found in Chapter 5. This handbook is the fifth in the State Educational Records and Reports Series, which includes: Handbook I, "The Common Core of State Educational Information" (1953); Handbook II, "Financial Accounting for Local and State School Systems" (1957); Handbook III, "Property Accounting for Local and State School Systems" (1959); and Handbook IV, "Staff Accounting for Local and State School Systems" (1964). A glossary of terms and an index are included. (Contains 6 footnotes and 3 tables.) [Best copy available has been provided.]