This guide was developed as a "how to" training device for constructing spreadsheet files using AppleWorks version 2.0 and the Apple IIGS computer with two disk drives. Step-by-step instructions are provided for program loading, selecting the spreadsheet option, setting column widths, naming columns and fields, entering category information, justifying labels and values, centering labels, setting up columns for figures, and setting column and line totals. For each procedure, a diagram of the screen display is included. (GL)