A theoretical foundation such as the text provides is necessary as a framework to make the exercises in this workbook meaningful. Yet it is doing the exercises that will make the goal of the course possible. An untrained mind can accomplish nothing. It is the purpose of this workbook to train your mind to think along the lines the text sets forth.
The exercises are very simple. They do not require a great deal of time, and it does not matter where you do them. They need no preparation. The training period is one year. The exercises are numbered from 1 to 365. Do not undertake to do more than one set of exercises a day.
The workbook is divided into two main sections, the first dealing with the undoing of the way you see now, and the second with the acquisition of true perception. With the exception of the review periods, each day’s exercises are planned around one central idea, which is stated first. This is followed by a description of the specific procedures by which the idea for the day is to be applied.
The purpose of the workbook is to train your mind in a systematic way to a different perception of everyone and everything in the world. The exercises are planned to help you generalize the lessons, so that you will understand that each of them is equally applicable to everyone and everything you see.
Transfer of training in true perception does not proceed as does transfer of the training of the world. If true perception has been achieved in connection with any person, situation or event, total transfer to everyone and everything is certain. On the other hand, one exception held apart from true perception makes it accomplishments anywhere impossible.
The only general rules to be observed throughout, then, are: First, that the exercises be practiced with great specificity, as will be indicated. This will help you to generalize the ideas involved to every situation in which you find yourself, and to everyone and everything in it. Second, be sure that you do not decide for yourself that there are some people, situations, or things, to which the ideas are inapplicable. This will interfere with transfer of training. The very nature of true perception is that it has no limits. It is the opposite of the way you see now.
The overall aim of the exercises is to increase your ability to extend the ideas you will be practicing to include everything. This will require no effort on your part. The exercises themselves meet the conditions necessary for this kind of transfer.
Some of the ideas the workbook presents you will find hard to believe, and others may seem to be quite startling. This does not matter. You are merely asked to apply the ideas as you are directed to do. You are not asked to judge them at all. You are asked only to use them. It is their use that will give them meaning to you and will show you that they are true.
Remember only this: You need not believe the ideas, you need not accept them, and you need not even welcome them. Some of them you may actively resist. None of this will matter or decrease their efficacy. But do not allow yourself to make exceptions in applying the ideas the workbook contains, and whatever your reactions to the ideas may be, use them. Nothing more than that is required.
 A Course in Miracles. Workbook for Students. Introduction. Foundation for Inner Peace, Second Edition, p. 1