Intended for limited-English Spanish-speaking adult students, this manual contains an eight-chapter course in accounting. It is written in Spanish with key terms/concepts (and occupation-related vocabulary) translated into English appearing immediately following the Spanish in parentheses. Examples are provided in English only. The information provided in the eight chapters covers (1) introduction to concepts of accounting, auditing, and balance sheet; (2) recording transactions and business papers; (3) adjusting accounts, preparing statements, and classification of balance sheet items; (4) worksheet and closing of accounts; (5) accounting for a merchandising concern; (6) accounting systems, purchase of assets used in the business, automated data processing, and input/output; (7) accounting for cash, voucher, and petty cash fund; and (8) payroll accounting, the Federal Security, and state unemployment insurance programs. (A companion teacher's manual is available as CE 029 940.) (YLB)