Business activities, in general, involve data processing (such as queries, extraction, manipulation, and restructuring of data, etc.) as well as conventional office work centered around preparation, distribution, and filing and retrieval of documents. Convinced that most of these activities can be expressed in terms of forms, we present in this paper a formal means for specification of forms processing. The underlying concept is that business functions can be decomposed into meaningfuliy connected form processes where each process either produces or modifies a form. Powerful constructs are provided so that most of the common data processing activities can be expressed in a very high level, concise, and yet compilable manner.