This is module 5 in a series of 8 modules in the Interational Rescue Committee's Micro-producer Academy. This training guide will help you, the trainer, to lead a 2-hour training on the building blocks of budgeting and recordkeeping. While this was designed to serve as one workshop, some of the activities can be used independently if desired. Farmers will understand what counts as income, and what counts as expenses, and will become familiar with basic recordkeeping words and forms. This teaching resource was developed by International Rescue Committee 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.