To review making coin collections and to introduce the concept of counting on, read the book Pigs Will Be Pigs. As you read the story, ask the children to model the amounts the pigs are finding when they can do so with their coins.
Then call the children’s attention to the menu found near the end of the book and have each child choose an item that costs a whole dollar amount (such as $5) and pretend they paid for the item with a five dollar bill. Model the process of counting on from the price to the amount given and announcing the amount of change needed. [If this book is not available, you may choose to use a real or a simulated menu.]
Now display a price less than 50 cents. Assign a volunteer to make a coin set equal to that price. Now, using only pennies and dimes, model how to count on
from the price to 50 cents, and to state the amount of change to be given. Repeat with other prices and other volunteers.
Now, as in the previous lesson, assign several children to be post office clerks and give them bags of coins and sets of stamps to display at their station. Provide the other children with at least 2 quarters per child and assign each child to one of the post
office lines. Then have then pick out a stamp and pay for it using quarters. The clerk will then count on, using pennies and dimes, to determine the amount of change. Repeat with other children taking the role of clerk.
After a time, call the children together and have them demonstrate how change (using only pennies and dimes) would be given from 50 cents for amounts they name. Then challenge the children who are able to count on using nickels as well. Ask them to draw a picture for their portfolio which shows how they counted on to make change.