This guide is designed for the second part of a two-part bookkeeping course for adults who are either keeping a set of records for a small business, or who wish to prepare to do so. The following seven lessons are included and are based on a business making retail sales of goods: (1) Introduction; (2) Data Sources and Recording for a Trading Business; (3) Journalizing, Posting, and Trial Balance; (4) Journalizing, Posting, and Trial Balance (continued); (5) Eight-Column Worksheet, and Preparing Financial Statements; (6) Adjusting and Closing the General Ledger, and Preparing the Post-Closing Trial Balance; and (7) Practical Problems. (Lessons 1 through 6 cover about three hours of class time each. Lesson 7 is a practice problem requiring about four class sessions of three hours each.) The appendixes contain illustrations, forms, and solutions to problems; a practical application problem; and tips for teachers of adult classes in small business bookkeeping. (WL)