Designed to combine a family of related jobs in the accounting field into a realistic learning atmosphere, this simulation revolves around a fictitious company that distributes pet supplies. The simulation has been kept flexible and open-ended to allow for its incorporation into any clerical, bookkeeping, or accounting instructional program. Included in the simulation package are an introductory note to teachers explaining the objectives and format of the materials, an explanation of how the company operates, and detailed instructions to the following company employees: the accounting supervisor, the customer representative, the banker, the accounts payable clerk, the accounts receivable clerk, the payroll clerk, the shipping/receiving clerk, the wholesaler, the pricing clerk, the typist, the inventory clerk, the sales clerk, and the cash receipts bookkeeper. The job description of each of these employees consists of instructions for setting up the position as well as explanations of daily, weekly, and monthly activities. Appended to the package are various forms for use in operating the business. (MN)