# Counting Money and Making Change Grade Two

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1 Ohio Standards Connection Number, Number Sense and Operations Benchmark D Determine the value of a collection of coins and dollar bills. Indicator 4 Represent and write the value of money using the sign and in decimal form when using the \$ sign. Benchmark E Make change using coins for values up to one dollar. Indicator 3 Count money and make change using coins and a dollar bill. Mathematical Processes Benchmarks E. Explain to others how a problem was solved. F. Draw pictures and use physical models to represent problem situations and solutions. Lesson Summary: Students count collections of coins and one-dollar bills. They solve problems and learn to use the cent sign ( ) and the dollar sign (\$) with the decimal point to represent money amounts. Estimated Duration: Four hours Commentary: Students have varying experiences counting money and making change in school and daily-life settings. Many students can recognize and name coins when they enter kindergarten. Some students can state the value of each coin, for example, a dime is worth 10 cents, yet not understand what it means. An understanding of key numbers, such as 1, 5 and 10, is needed in order for students to develop meaning for a penny is worth 1 cent, a nickel is worth 5 cents and a dime is worth 10 cents. More importantly, students must be able to link these quantities to a single item. Working with money is often the first context in which young students must think or say this is five or this is ten when pointing to a single item. New money-related ideas and skills are introduced in grade one. These include counting small collections of coins, selecting coins to match a specified value, and showing different combinations or collections of coins having the same total value. These tasks involve mental computation and/or skip counting restricted to multiples of 25, 10 and/or 5 with some ones added at the end. These concepts and skills are expanded in grade two. Paper money (one-dollar bills) and making change are incorporated into money activities. Students also begin representing and writing money values using the cent sign and in decimal form using the \$ sign. Fluency in performing these tasks develops over time and requires multiple experiences, including authentic tasks. In this lesson, a skip counting activity plays an important role in preparing students for activities and problem situations involving counting and comparing collections of coins and making change. 1

10 Encourage parents to ask questions like: I have some coins in my pockets that equal 90 cents. What combinations of coins could be in my pocket? Practice writing the value of money using the cent sign ( ) and in decimal form using the dollar sign (\$). Provide activities and tips to model ways that parents can help their child practice counting money and making change, such as providing a list of appropriate books involving money contexts and suggestions for modifying simple games or play activities to incorporate counting money and making change. Interdisciplinary Connections: Content Area: English Language Arts Standard: Writing Process Benchmark: A. Generate ideas for written compositions. Students discuss ideas and write stories and story problems that use money. Content Area: Social Studies Standard: Economics Benchmark: B. Explain how people are both buyers and sellers of goods and services. Materials and Resources: The inclusion of a specific resource in any lesson formulated by the Ohio Department of Education should not be interpreted as an endorsement of that particular resource, or any of its contents, by the Ohio Department of Education. The Ohio Department of Education does not endorse any particular resource. The Web addresses listed are for a given site s main page, therefore, it may be necessary to search within that site to find the specific information required for a given lesson. Please note that information published on the Internet changes over time, therefore the links provided may no longer contain the specific information related to a given lesson. Teachers are advised to preview all sites before using them with students. For the teacher: For the student: Classroom items such as chart paper, a supply of coins (or replicas), overhead coins optional, replicas of one-dollar bills, price list from school store or cafeteria, if available. A film canister or small jar containing coins or replicas of coins, replicas of one dollar bills, copies of activity sheets Vocabulary: change dime dollar nickel one-dollar bill penny quarter 10

11 Research Connection: Van de Walle, John. Elementary and Middle School Mathematics: Teaching Developmentally, Fourth Edition. New York: Addison Wesley Longman. Attachments: Attachment A, Pre-Assessment Attachment B, Pre-Assessment Checklist Attachment C, Post-Assessment Observation Record Attachment D, Coin Jars Student Handout Attachment E, Coins Work Mat Attachment F, Student Record Sheet 11

12 Attachment A Pre-Assessment Name Date Things I know about Kip s coins Does Kip have more than one dollar or less than one dollar? How do you know? 12

13 Attachment B Pre-Assessment Checklist Name Identifies Coins Identifies Values Counts Small Collections Notes 13

14 Attachment C Post-Assessment Observation Summary Name Date Counting Money Making Change Notes Name Date Counting Money Making Change Notes Name Date Counting Money Making Change Notes 14

15 Attachment D Coin Jars Student Handout 15

16 Attachment D (continued) Coin Jars Student Handout 16

17 Attachment E Coins Work Mat 17

18 Attachment F Student Record Sheet Buyer: Clerk: Item Price What bills and coins are used to pay for the item What coins should be are given as change 18

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