This teacher's guide introduces kindergarten students to what a business is and how it is managed. Approximate instructional time for the unit is four to six hours. Using a learning center approach, students set up their own cookie factory and manufacture cookies in the classroom. Activities reinforce counting money, writing, putting letters into alphabetical order, and tracing. The first session consists of students providing their own definitions of business and analyzing a diagram that explains production, expenses, and profit. In following sessions students discuss necessary jobs in running a cookie factory, set up an assembly line for frosting and packaging cookies, make advertising posters and price tags, decide on recipes for the cookies (no-bake), and chart the cost and profit of the cookies. Following production of the cookies, students display and sell them to classmates. The guide includes a pre- and posttest, sample letters to parents about the class activity, reproducible cookie worksheets and puzzles, and directions for making two games. (KC)