This model instructional unit was developed to aid business teachers in Louisiana to prepare students in grades 10-12 for business and office employment, further educational experiences, and responsible consumer activity. It provides guidance on model performance objectives, current technology content, sources, and supplemental materials. Following a course description and rationale, the guide contains 12 instructional units covering the following topics: introduction to recordkeeping; personal financial planning records; personal banking records; personal tax records; business cash records; business merchandising records; business payroll records; accounting--fundamentals; accounting--journalizing and posting; accounting--purchase and sales; accounting--financial statements; and filing. Each unit consists of an introduction; competencies; general performance objectives/goals; specific performance objectives and mastery criteria; methodology; suggested interest approaches; unit outline; subject matter content related to specific performance objectives and learning activities; activity sheets; transparency masters; test with answer key; evaluation and testing methods; and equipment and supply list. (KC)