The instructor packet is part of an eight volume unit for grades 10, 11, and 12, designed for individualized progression in preparing students for entry into the occupation of accounting clerk. The instructor packet lists performance objectives, vocabulary, learning tasks, and supplemental activities for lessons 12 through 21. Pretest and post-test keys are also included. The unit is concerned with the basic accounting theory as it is used with the combination journal and subsidiary ledgers. It also acquaints the student with payroll procedures and data processing for accounting. The material presented is closely coordinated with the other documents in the eight volume accounting unit. (NJ)