This document provides teaching guidelines and student material for a unit intended for use in high school business, consumer, or home economics programs. Time allotment is from four to six hours of classroom time. The objective of this capsule is to help students understand the basic functions of and services provided by three types of financial institutions: commercial banks, savings and loan associations, and credit unions. The material is divided into two sections. Section I explains how each type of institution is organized, while Section II identifies many services each offers and explains some of the recent changes that have taken place. Twelve learning activities emphasize comparing the three kinds of financial institutions through reading, charting, answering questions, drawing cartoons, making posters, collecting newspaper ads, interviewing, and writing letters. Six supplementary activities include doing research, preparing a bulletin board, writing a play, and summarizing a newspaper article. The teacher's guide provides advance preparation information, keys to activities and tests, a bibliography, and copies of all worksheets and assessments. (CK)