The academic accounting system developed at Miami-Dade Junior College (Florida) is intended to aid in the instructional planning process. The objectives of the system are to: (1) compare various organizational arrangements for instruction; (2) provide a basis for the development of a cost effectiveness analysis system for instruction; (3) provide a system for planning various instructional arrangements; and (4) provide faculty with tools for planning instructional programs within known financial parameters. A semester-hour was decided on as a common measure for comparison. Accounting must include the following faculty activities: presentation, supervision, planning and development, administration and management. Additional considerations must be made for: teaching assistants, conversion to dollars, and additional services. A workbook format is presented with examples of academic accounting planning forms and a course instructional plan. (CA)