Dwight Wallis and Jennifer M. Mundy from the Record Management Program for Multnomah County in Oregon put together a power point presentation about managing electronic records. The presentation provides a solid introduction to records management and records schedules, provides examples of records and non records, and gives tips on how to organize electronic records, and how to manage electronic files.
https://web.multco.us/sites/default/files/records/documents/desktop_records_management_v9.pdf