1. The development of programmed instruction on revenue, Expenses and Savings the researchers created efficient as 86.30 / 84.86 higher setting 80/80
2. Achievement of elementary for Prathomsuksa 2 students with development of programmed instruction on revenue, Expenses and Savings after higher than before learning significant statically .01
3. The satisfaction of the management of learning and teaching activities through the ready-made lesson was at a high level.