The course prepares the business education student to maintain voucher systems, inventory and budgetary controls, including notes, drafts, and business taxes. The student should have attained the objectives of Partnership Accounting prior to enrollment. Course content includes equipment and supplies, the voucher system, inventory control systems, budgetary control, notes, drafts, trade acceptances, and business taxes. The ourline suggests teaching procedures, strategies, and learning activities, as well as evaluative instruments and student and teacher resource materials. A 32-page appendix offers sample tests for all content areas. (MW)