Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and implementation, instructional emphasis areas, student assessment, and appendixes. The first section is designed to help program planners understand goal-based planning and the overall design and structure of an accounting cluster program. The second section defines the curriculum content of a model accounting program and suggests learning activities for each of the course goals. (Course goals include all skills, knowledges, and attitudes needed for successful employment in the key occupations of accounting.) The third section of the guide is devoted to student assessment and is intended as background information for the instructor. The final section (appendixes) of the guide provides employment information for accounting occupations; job descriptions for the key occupations of accounting; a summary of the task inventory data on which the guide was developed; a skills record; facility, equipment, and supplies recommendations; resources for textbooks, curriculum, and accounting software; a matrix that shows the commonalities of accounting goals with the office occupations clusters; and instructional strategies for disadvantaged and handicapped students. (KC)