This advanced accounting handbook is intended for a 2-semester course for 11th-grade students preparing to be accounting clerks. The guide begins with a course description, a list of competencies to be developed, and terminal and enabling objectives. Two outlines based on recommended texts cover the following topics: review of the accounting cycle; department and payroll accounting; adjustments; partnerships; business objectives; accounts receivable and payable; corporate accounting; and sales. Instructional strategies for developing thinking skills are suggested for the phases of exploration, conceptualization, and application. A number of evaluation methods are described: pretests, assignments, quizzes, examinations, projects, and assessment of work habits and attitudes. A resource list suggests texts, audiovisual equipment, and materials. Other contents include suggested number of days for each topic and six references. Appendices include the following: Spanish-English vocabulary list arranged by chapter and forms for evaluating work habits and attitudes as well as for written reports. (SK)