This learning module, which is part of a management and supervisor training program for managers and supervisors employed at the Department of Energy's Waste Isolation Division, is designed to prepare trainees to perform purchasing and accounting tasks efficiently and effectively. The first section is an introduction to the module. The next three sections explain the following phases of the procurement process: presolicitation (needs identification, quality assurance requirements, environmental/health/safety concerns, descriptions of requirements, and cost estimates); solicitation and award (preproposal meetings, evaluation of proposals, discussions, awards); and postaward (postaward meetings, receipt and inspection, evaluating/reporting subcontractor performance). Lessons learned from procurement experience are summarized in the next section. Discussed in the next section are the purposes and principles of accounting. The following are among the purchasing and accounting practices examined in a section on ethics: interactions with suppliers, conflicts of interest, coemployment, personal services, untimely marketing, gifts, entertainment, kickbacks, financial reporting, illegal payments, and antitrust laws. Each section includes some or all of the following: enabling objectives, exercise requiring trainees to evaluate a manager's effectiveness in a given scenario, and lists of good practices and practices to avoid. Concluding the module are a 20-item reference list, practice test, and test answers. (MN)