This instructor's guide, which is designed to assist teachers in providing instruction and technical support to small business owners and managers, contains 17 competency-based units of instruction on the following areas that both small business instructors and small business owners have deemed critical to the success of any business: entrepreneurship; goal setting and planning for personal and business success; business resources; business plan; recruiting, interviewing, and hiring; training, motivation, and supervision; marketing and market research; merchandising; advertising for small business; selling; customer relations; recordkeeping and tax compliance; understanding and using financial statements; forecasting profits; cash flow management; legal aspects and risk management; and inventory management. Each unit contains some or all of the following: objective sheets, suggested activities, handouts, information sheets outlining "essential" information, supplementary information/activity sheets, transparency masters, activity sheets, and activity sheet answers. All units also contain guidelines for adopting the materials for independent study and lists of skills that must be demonstrated, equipment/supplies needed, supplementary materials to order, and resource people to contact. (MN)