An instructor's manual and student activity guide on basic merchandising mathematics are provided in this set of prevocational education materials which focuses on the vocational area of distributive education. (This set of materials is one of ninety-two prevocational education sets arranged around a cluster of seven vocational offerings: agriculture, home economics, distributive education, health occupations, world of work, trade and industry, and office occupations.) The instructor's guide is organized into the following elements: title of activity, duration of activity (eight to nine periods), activity goals, nine instructional objectives, and activity implementation (description, materials needed, teacher preparation prior to class, during the class, follow-up activities, answer key to student check point activities and masters for duplication [e.g., daily balance form, answer sheets, daily sales report]). The student activity guide provides step-by-step instructions (narrative and illustrations) for completing each instructional objective (e.g., identify parts of a cash register record, balance a daily sales report, compute a weekly wage based on hours worked). At the end of each set of instructions is a student check point (evaluation activity). Occupational descriptions for a head teller, cashiers supervisor, cashier, and teller conclude the document. (JH)