This guide is intended for use in providing in-depth formal classroom and on-site instruction in the principles of business and financial management as they apply to operating and managing orchards. Designed to be used with an accompanying Orchard Business Management Record Book, this unit (i.e., the first year) of the course deals with establishing an orchard recordkeeping system. The unit contains 14 separate lessons to be taught over 19 meetings (each lasting 2.5 hours). The design of all of the lessons is based on a problem-solving approach, with each lesson including a review, objective, motivation techniques, key questions, instructional text, group discussion questions, a review of major conclusions, and an orchard site visit. Handouts and transparency masters are provided at the end of each lesson section. This unit deals with establishing and maintaining various types of records (including payroll, enterprise, stored crop, credit, family living expense, and cultural records) and with planning cash flows. (MN)