One of a series of publications directed toward teaching management skills to the small-business man, "The Why and What of Bookkeeping" was prepared to aid in teaching one session of a basic course. It contains materials for a 45- to 60-minute lecture, which is usually followed by a discussion period. Sections of booklet concern: (1) The Lesson Plan--an outline of the material covered, presented in two columns, one of which is the outline and the other is a step-by-step indication of procedure; (2) The Presentation--a subject presentation; (3) The Visual Aids--photographic copies of the set of visual aids that are available; the subject presentation and lesson plan are keyed to the visuals; (4) The Supply Department--materials that may be reproduced locally for distribution to course participants; (5) Cases in Point--short actual small-business management cases; (6) The Incubator--ideas for stimulating further thought and discussion by the participants. A bibliography is provided, and a listing is given of Small Business Administration Field Offices. (DB)