The guide, intended as a model for teachers who will develop their own arithmetic curricular materials, introduces concepts sequentially from simple to complex and continues them from one level to the next at increasingly more difficult and abstract levels. The program is arbitrarily cut into four levels to correspond to school divisions: primary (ages 6 to 9), intermediate (ages 9 to 12), junior high (ages 12 to 14), and senior high (ages 14 to adulthood) which is oriented to job requirements and money management. It presents concepts or skills to be developed, suggests teaching methods and aids, and indicates practical ways for students to use these concepts and skills. Three sample units present 10 to 14 lessons on the personal approach to numbers (primary level), time (intermediate level), and checking account procedures (senior high level). (LE)