This user’s guide will prepare trainers to teach farmers the foundations of budgeting and record-keeping. This is the foundation module to other financial literacy modules. You will start by teaching concepts in a classroom setting, then reinforce concepts and skills throughout the season. The farm records here are set-up to match categories for Federal taxes (taught through the Farm Taxes module). This teaching resource was developed by All Farmers in CT River Valley, MA in partnership with the Institute for Social and Economic Development (ISED Solutions). Refugee farmer training programs across the country provided feedback on this lesson, which is now integrated throughout the guide.