This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient for entry-level jobs, and to provide an introduction to accounting concepts and procedures studied at the postsecondary level. The goals and objectives of each course are described. Next, specific lesson goals and objectives, teachers' notes and suggested activities, and lists of suggested materials are provided for each course. Covered in the Accounting 202 course are the basic accounting cycle, systems and procedures to control and record cash receipts and cash payments, petty cash, bank reconciliation, payroll systems, systems and procedures for a merchandising business, and completion of the accounting cycle. The Accounting 302 course includes the following topics: processing accounting data; voucher systems; inventory systems; and manufacturing, budget, partnership, corporation, taxation, cash basis, and current value accounting. Appended are a bibliography and transparency masters. (MN)