This manual is designed as a tool for development workers to use in teaching the MICRON accounting system to persons in developing areas. (Developed by a Peace Corps volunteer in Colombia, MICRON is a simplified accounting system that is intended for use in small businesses.) The first chapter of the manual is devoted to an overview of the nature and scope of the MICRON system. Included in a chapter on teaching the MICRON system are a detailed teaching plan; guidelines for conducting an introductory interview with small business owners; four lessons dealing with understanding and utilizing the MICRON system; and guidelines for installing the system, conducting follow-up visits, and elaborating and using financial statements. Examples of financial statements are provided. Covered in the remaining chapters are additional controls, odd entries, and didactic aids. (MN)