This document provides teaching guidelines and student material for a unit intended for use in first grade mathematics programs. Time allotment is from four to six hours of classroom time. The objective of this capsule is to help students learn how to earn and count money. The student material is divided into two sections. Section I focuses on ways to earn money at home, while Section II emphasizes counting the money by one's, five's and 10's. Twelve learning activities reinforce the concepts, including drawing pictures, listening to a cassette, reading, coloring, and playing money-matching games. The teacher's guide provides instructions and directions, including a letter to parents asking for cooperation, objectives, teacher preparation and background information, assessments and keys, directions for teacher-made games, and all worksheets. It also suggests supplementary activities: making a piggy bank, creating a game using money, story writing, and game playing. The bibliography includes publishers' addresses and 1978 prices. (CK)