The document outlines guiding principles for selecting and organizing subject matter content, including ensuring validity, significance, balance, self-sufficiency, interest, utility, and feasibility. It states that facts form the base of cognitive content structure but should be built upon with a richer knowledge base and conceptual understanding. Finally, it asserts that subject matter content integrates cognitive elements like facts and theories, skill-based elements like thinking and manipulative skills, and affective elements involving attitudes and values across cognitive, affective, and behavioral dimensions.