Focusing on courses in accounting, this guide is one of a set of four articulation guides designed for articulating between secondary and postsecondary business education courses. (The other three guides focus on courses in typewriting, shorthand, and office procedures.) Each guide presents a general course description, outlines of the major units and individual learning modules, and student profile sheets for record keeping. The unit outlines contain the unit objectives and the titles and codes of each learning module included. The outline of each learning module contains the module objective and the competencies to be obtained. In this guide, the following units of study are covered: the complete accounting cycle; banking; combination journal; payroll systems; special journals; cash register; sales tax; uncollectible assets; plant assets and depreciation; notes and interest; accruals; forms of ownership; and data processing. (BM)