This report documents student attendance in California's community colleges. It begins by outlining the requirements for academic calendars as they relate to student attendance. It then defines who is admissible to community colleges in California and classifies all of the possible enrollment statuses one may take. The first chapter defines which courses and course activities may count toward the institutional student attendance records. Chapter 2 describes residency regulations and requirements. It begins by defining general terms and then determines the boundaries of and the exceptions to general laws and criteria for residency and non-residency requirements. Chapter three focuses on full-time equivalent students and how they should be reported in data files. Classification for reporting hours of attendance are outlined based upon sub-categories of courses and course activities. The fourth chapter discusses audit accountability, and recommends that institutions have three categories of records: (1) permanent records--annual reports and student records; (2) optional records; and (3) disposable records--records basic to audit and periodic reports. This chapter concludes with the lawful disposal of records. The final chapter explains the accounting procedures for apprenticeship courses of related and supplemental instruction. (TGO)