This self-instructional module on business records is the ninth in a set of twelve modules designed for small business owner-managers. Competencies for this module are (1) identify the records required for business operations and (2) describe the important uses of business records. Provided are information sections (reasons for records, parts of a minimum system, steps in opening a business checking account, example of a payroll record, a filing method, and sources of recordkeeping assistance; one learning activity (identification of the records required for business operations through phone calls to the Internal Revenue Service, a State Department of Taxation, and city court officials); four pamphlets from the Small Business Administration ("Keeping Records in Small Business,""The Federal Wage-Hour Law in Small Firms,""Accounting Services for Small Service Firms," and "Recordkeeping Systems: Small Store and Service Trade"); and a script for a cassette tape designed for use with this module. (The final report of this project is available as CE 017 858.) (JH)