Funded by the AICPA Foundation, the Penny Wise and Business Building Blocks videos focus on teaching students about personal finances and the accounting profession. Geared toward elementary and junior high school students, Penny Wise teaches basic money management concepts such as the history of money, checking and savings accounts and budgeting. Business Building Blocks, aimed at the late middle school and early high school groups provides information on teaching strategies and accounting principles such as financial planning, budgeting and forecasting. Both programs aired on PBS YOU and are available online. Video and DVD masters were distributed to the state CPA societies for duplication.