In response to the legislature's mandate to develop statewide curriculum standards for required subjects, this guide was developed by a statewide committee to present the content that should be taught in Business Arithmetic. It was piloted by teachers in representative school systems and subsequently revised. Eight goals for the course are listed, followed by a pacing chart suggesting the time to devote to each major topic in the course. The major topics concern the bank, the wage earner, the small business, the operations of the small business, the problems of business, the manufacturer, taxes, and stocks. The curriculum outline and performance objectives are then listed. In the following section, sample activities are presented, with content topic and objective noted for each. A brief list of books and resources is given, but no answer key is provided. (MNS)