Firemaking is a skill in which you don't gain any money, only lose money. To get 99, you should have around 3 to 4m you don't want anymore. The Firemaking guide is pretty basic: every time you advance a level, you move up to the next best log. But WAIT! If you don't be careful you could lose more money than you really need to. Let's get started.
Step #1: Preparing.
As you might already know, you need a tinderbox to light logs on fire. This should be the only item taking up space in your inventory other than the logs. After putting your tinderbox in your inventory, fill up all the rest of the spaces with LOGS!!! You can chop them, but it's much faster to buy them.

This is what 1 inventory of logs should and always should look like.
Step #2: Lighting (of course) normal logs.
To light logs, you left click once on your tinderbox to highlight it white and then click again on the logs. Watch your character light the logs (super intense). As you get better, you light faster. Keep lighting logs from normal trees until you reach level 15 firemaking.
Step #3: Oak logs.
After 15 firemaking, you can light oak logs (BETTER THAN NORMAL LOGS :D)!! Keep lighting oaks until you reach level 30 firemaking.
Step #4: Willow logs.
This is the step where you don't lose a lot of money (YAY)! The willow logs are about 8gp each, which makes them one of the cheapest logs, if not the cheapest logs. Light willow logs until 45 firemaking.
Step #5: MAPLE LOGS!!!!
This is where 99.9% of firemakers do for the rest of their firemaking "career". I highly recommend you do this until 99 because it's the cheapest, fastest way to reach 99.
Tip: You need about 3 million coins worth of maple logs from 85 firemaking to 99!!!!!!! Arg.