When that very special time comes that your little one is ready for his / her first experience with school, there is a lot of mixed emotions both on your part as a parent and the little ones themselves. There are plenty of things that you can do to make this transition from being at home or in preschool into the regular school system, so that it eliminates a lot of the stress that may come with it.
The big step is going to come when preparing yourself emotionally. You as a parent will have an easier time because you are able to use logic to help you realize that this is a wonderful step that your little one is taking, and it is their first step to independence, yet you still have full control over them. It is the little one that is going to have some adjustments to make on an emotional level.
If they have been in nursery school or daycare home, then the transition may be a little easier. However, if they have been home with Mom for these first few years, separation will lead to anxiety which may be something that you will need to deal with.
By talking to your kid several weeks before the school starts, and explaining him what a wonderful experience this is going to be, it will help in setting the groundwork that will allow them to accept this transition much easily. Also, you can make arrangements to visit the school as well as let your kid socialize with other children who are attending the same school so that they will see familiar faces when the day comes that they attend their first class.
Be sure to listen to their concerns and put them to rest as quickly as possible, never underplaying their concerns or worries as these are very real for them.