The learner 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. Intended to be used on an individual basis at the student's own speed, the learner packet contains vocabulary, suggested lesson time, self-check keys, and worksheets for lessons 1 through 11. The unit is concerned with the basic accounting theory found in the accounting cycle. The material presented is closely coordinated with the other documents in the eight volume accounting unit. (NJ)