This question seems to be funny as usually you rather read "How can I learn ABAP?". But how to teach? Should we follow any rules ? Should we keep to some path of teaching, special sequences or guides? Well I don't know the answer to all this questions but my experience in teaching ABAP gives me possibility to share with you what and how to do with your "apprentice".
Before I start I'll just mention that persons I've learnt/I'm learning have always at least basic skills in programming but in other languages, therefore I didn't mention here any points about teaching the basic programming stuff here.
1. Start with basic info about ABAP
When you switch to new programming language you firstly check what types are built-in, what is the syntax to create a function or method and this is what you should start with when you teach ABAP. I have created some basic description about types, basic syntax, tables, etc. for my master’s thesis and give it always to newcomers to read it as a first step. I have there also small description about main development transactions. So if you know that you'll learn more than one person, then it's really useful to have such document. If you don't have it, then create it. It will take a while, but once done it's done.
After such lecture your young Padawan should be able to write "Hello World" programs and should be familiar with really basics of the ABAP.
Just as remark, as long as you don't have really trusted and up to date source, don't use ready documents of someone else in here, as this can bring you headache from the beginning of this long way.