I researched the subject of indexing many years ago. This lead to a British
Standard on indexing methodology. I have had a quick look at the BSI site http://www.bsi-global.com/index.xalter but couldn't find a reference. I
would be surprised if it doesn't still exist.
I support Suzanne's URL. I have used this URL to learn and then produce
excellent indexes in Word. Really superb. John McGhie is very forthright
and gives you warnings when you are about to do something "your way" that
would create a disaster. I recommend this URL highly.
DSG