The purpose of school is to learn, so our back to school preparations should help to foster learning. It’s very important to have a dedicated study space. This space should be be away from distractions like TV, but close enough so that kids can ask for help. It needs good light and space to spread out books and papers. Writing utensils, erasers, [paper, dictionaries, etc. should be close to hand.
As an extra treat, set aside a place for reading, both alone and together. You can often find inexpensive floor cushions at places like IKEA. NOTHING helps a child more in school than supporting good study habits and reading for pleasure at home.