The child starts by associating objects to numbers and gradually learns complex concepts like addition, subtraction, multiplication and division. For example, the child is taught first that quantitative value of numbers from 1-10 with numerals that represent the symbols 0 to 10.

This is followed by the hierarchical systems of the base of ten in the form of the Decimal system materials which consists of loose unit beads for the “one”, bars of ten beads for the “tens”, and squares of 10 ten bars for “hundreds”. With these materials, children first learn the numbers and then learn the four basic operations of addition, subtraction, multiplication and division as well as an introduction to fractions, coins and measurements. Thus, mastering the basic essentials of the functioning of numbers for later abstract work.

Some of the material used to help this process consists of number rods, sandpaper numbers, cards and counters, teen boards, 100-chain, 1000-chain, dot game, bank game and stamp game to name a few.