Planning tool
Year levels
Strands
Expected level of development
Australian Curriculum Mathematics V9: AC9M3M06
Numeracy Progression: Understanding money: P4
At this level, students investigate the value of coins. They explore the relationships between dollars and cents and learn to represent money values in different ways.
Invite students to share what they know about different money systems. Provide time for them to play with and demonstrate their knowledge of Australian coins and notes. Explicitly connect the concept of number bonds up to 100 to the context of money and help them see that multiples of 5 and 10 are benchmark numbers when using cents when shopping.
Give regular opportunities to model representations using physical or virtual money. Support students to identify the total value of a coin collection, and to find equivalent values for a given collection. Connect concrete materials with mathematical recordings. For instance, students explain that $1.65 can be recorded as $1 + 50c + 10c + 5c or 50c + 50c + 50c + 5c + 5c + 5c. Provide problemsolving tasks such as: ‘How many ways can you represent $12.75?’
Make explicit the role of partpartwhole understanding when representing money amounts in multiple ways. Provide repeated opportunities to practise mental addition of coin values. Help students see that building habits of reasoning, such as verbalising strategies used to calculate ‘how much’ in a collection, will ultimately support precision.
Ensure students understand the ‘add on to find a difference’ strategy. Help them see the value of this method in contexts involving change. For instance, when a bill of $1.40 is paid for with a $2 coin, students can use the ‘add on to find a difference’ strategy to work out the expected change of 60 cents. They can then consider various ways in which the change could be delivered (e.g. 20c + 20c + 20c or 50c + 10c).
Teaching and learning summary:
 Provide multiple opportunities to express and represent given money amounts in different ways.
 Encourage habits of reasoning to support precision when making money calculations.
 Apply addition and subtraction to contexts of shopping and calculating costs.
Students:
 recognise $1.00 is equal to 100 cents and describe a given money amount
 represent a given amount in multiple ways
 use addition strategies to work out a given amount
 find ‘the difference’ using coins when calculating change.
Some students may:
 not yet grasp that assigned money values don’t necessarily relate to size or colour. Hold regular conversations that build on existing knowledge of fairness. For instance, ask: Would it be fair for me to give you this 50 cent piece in exchange for two 20 cent pieces? Why / Why not?
 make a common place value error when making money calculations. For instance, they may describe 50c as 15c + 45c or as 35c + 25c. Have regular classroom talks using addition and subtraction problems such as 15 + 35, 25 + 35, 50 − 35, 70 − 25.
 use skipcounting by fives or tens to ‘count all’ when adding money amounts. For instance, when adding 45 cents and 15 cents they may count by fives starting from zero (5, 10, 15, 20, 25). Focus on building strategies such as identifying the larger number and trusting its value (e.g. start at 45) and using partitioning (e.g. think about 45 + 15 as 45 + 5 + 10. Or think of 45 + 15 as 40 + 15 + 5).
The Learning from home activities are designed to be used flexibly by teachers, parents and carers, as well as the students themselves. They can be used in a number of ways including to consolidate and extend learning done at school or for home schooling.
Learning intention
 We are learning to make money amounts in different ways.
Why are we learning about this?
 Money is part of everyday life.
What to do
 Think about the value of dollars and cents. For example, if there are 100 cents in $1, how many cents in $3? What about $4? $4.50?
 Think about different ways to pay an amount of money. For example, if a bill comes to $3.50, we could use a $2 coin, a $1 coin and a 50c coin. What if we don’t have these exact coins? What other coin combinations can we use?
 See if you can pay in different ways. You could count up enough coins to pay for items at the vegetable shop. Or predict the change you will get from a $5 note. Then count the change and see if you got it right.
 See how many ways you can describe an amount of money. For example, $1.25 is $1 plus 25 cents. It is also 125 cents. It is also 25 cents more than $1 and 25 cents less than $1.50!
 Find out what kind of money some other countries use. What are the different denominations of notes and coins? What is the value of each note and coin?
Success criteria
I can:
 explain the relationship between dollars and cents
 use the relationship between dollars and cents to calculate costs and amount of change required
 describe money amounts in different ways.
Please note: This site contains links to websites not controlled by the Australian Government or ESA. More information here.
Teaching strategies
A collection of evidencebased teaching strategies applicable to this topic. Note we have not included an exhaustive list and acknowledge that some strategies such as differentiation apply to all topics. The selected teaching strategies are suggested as particularly relevant, however you may decide to include other strategies as well.

Collaborative learning
For group work to be effective students need to be taught explicitly how to work together in different settings, such as pairs or larger groups, and they need to practise these skills.
Go to resource 
Concrete, Representational, Abstract (CRA model)
The CRA model is a threephased approach where students move from concrete or virtual manipulatives, to making visual representations and on to using symbolic notation.
Go to resource 
Multiple exposures
Providing students with multiple opportunities within different contexts to practise skills and apply concepts allows them to consolidate and deepen their understanding.
Go to resource 
Questioning
A culture of questioning should be encouraged and students should be comfortable to ask for clarification when they do not understand.
Go to resource 
Classroom talks
Classroom talks enable students to develop language, build mathematical thinking skills and create mathematical meaning through collaborative conversations.
Go to resource
Teaching resources
A range of resources to support you to build your student's understanding of these concepts, their skills and procedures. The resources incorporate a variety of teaching strategies.

$100 or bust
Use this game to review and practise making simple money calculations using whole dollar amounts.
Go to resource 
Australian coins and notes
Print images of Australian coins and notes to use in tasks that involve money.
Go to resource 
Money think
Use these situations to invite reasoning about the value of different coins.
Go to resource 
Money wall moments
This classroom talk will help build understanding and fluency with coins and their value over time.
Go to resource 
Compare and contrast money values
Use this classroom talk to explore equivalence in money values.
Go to resource 
How many ways with coins?
Use this lesson as a guide to conduct a number talk, to compare and contrast different representations of Australian coins.
Go to resource 
Hidden coins
This problemsolving task provides an authentic context to apply knowledge of coins and their values.
Go to resource 
Money marvels
In this unit, students explore different combinations of coins and dollars to make given totals.
Go to resource