Diane Watt, Schools Enterprise co-ordinator, who wrote the pack with Brian Twiddle, commented: "Until now there has been no resource material available for use with five to seven-year-olds anywhere in the world."
The pack, produced with the support of the Bank of Scotland, which makes small grants to primary and secondary participants in Schools Enterprise projects, offers a range of activities for teachers and pupils. It includes the story of "The Supertastic Circus" by Marie Jeanne McNaughton as an illustration of how to set up a business.
Russel Griggs, development director of Scottish Enterprise, said that although "enterprise" as defined in the schools programme, which was launched last year by George Kynoch, the Industry Minister and is administered by the Scottish Council for Development and Industry, includes a wide range of skills and qualities, he could summarise the whole programme as running "from P1 to plc".
Caroline Cruickshank, headteacher of Coulter primary in Lanarkshire, where older pupils have already taken part in the enterprise programme, told The TES Scotland: "We have to move with the times. Rural children can be rather quiet and this will help them to be self-confident and show initiative."
Mrs Cruickshank rebutted criticism that the pack would divert young children from the need to learn to read and write. "They have to do both of these to use the programme, which teachers can use to fulfil many aspects of 5-14."
Teachers from Lothian and Renfrew and Lanark divisions of Strathclyde have already been trained to use the materials, and courses will take place across Scotland.