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This guide offers first-time business persons information as well as administrative and operational techniques for one-person business enterprises that have low initial start-up costs and low operational and overhead costs. These one-person businesses can be home based or have site locations outside the home. Included in this guide is a list of potential types of small businesses and estimated cost for starting up the business. The list groups the business types into the general areas of Trades and Construction, Service, Retail, Food Service, and Manufacturing. The five main sections in the guide can be used together or independently: (1) business administration; (2) cash/budget management and accounting/bookkeeping; (3) marketing and sales; (4) estimation, project management, and sales; and (5) merchandising and inventory. Each section may contain an introduction and a summary with questions. The business administration section contains information on customers, associates, vendors/suppliers, the various government agencies that affect businesses, and 53 references. The guide contains examples of a cash budget, competitors information sheet, weekly sales calls and report, labor cost sheet, job estimate work sheet, customer estimate, job cost summary sheet, and purchase journal. The First Business Guide Planning Calendar is also included. (NLA)