This unit, one in a series of packets of teacher and student materials for cooperative occupational education (COE) designed for special needs students, is intended to develop student awareness of the importance of budgeting both time and money. It shows the relationship between the amount of time one works and how much one earns; and it provides practice with scheduling, record keeping, and budgeting. The instructor material includes the following items: unit objectives, specific objectives, suggested activities, an outline of information given in the student instructional materials, transparency masters, a key to the unit review, and references. The student material contains objectives, an introduction, information sheets, assignment sheets (with activities such as matching, quizzes, and puzzles), and a unit review. Student materials and transparency masters are illustrated with line drawings. (KC)