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 is devoted to management and analysis of an orchard operation. The unit contains 13 lessons that are designed to be taught over 19 meetings. 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. Economic principles important to orchard management, analyzing returns to costs, tax management, farm credit, marketing, labor management, estate planning, and computerized recordkeeping are covered in unit 2. (MN)