This guide is intended to serve as a resource for use in developing a business education curriculum at all grade levels between K and 14. Guidelines are presented for using the guide and developing local business education standards. The next main section deals with teaching the following business skills at the elementary school level: keyboarding, basic economics, computer literacy, career and business explorations, and job attitude and human relations skills. The following section examines the teaching of the same subject areas at the middle and junior high school levels. Business education at the secondary and postsecondary levels is discussed next. The next five sections deal with teaching the following areas in secondary and postsecondary level business education programs: basic skills and core competencies (information, personal development, economic, consumer, business concepts, and technology skills); text processing; data processing; accounting and recordkeeping; and entrepreneurship. Appendixes include a list of selected resources, sentence capitalization and punctuation guidelines, lists of frequently misspelled business words, Policies Commission for Business and Economic Education (PCBEE) policy statements about various business education subject areas and business education practices, and a PCBEE position paper on information processing in business education. (MN)