Label three containers with the words "ones," "tens" and "hundreds." Count the days of the year, either starting with the first day of January or the first day of school. Each day, put a straw in the ones jar. When ten straws are in the ones jar, bundle them into a ten with a rubber band or twist tie. Explain that one ten is equal to the same amount as ten ones. When 10 tens are in the jar, bundle them together to make a hundred.
Count the days of the month with realistic-looking play coins. Display the money in a clear pocket chart. Count each day with a penny until 10 pennies are accumulated. Exchange the ten pennies for a dime. At the end of the month continue until the dimes can be exchanged for a dollar. Start a classroom store in which children pretend to purchase items marked with price tags. Have students take turns being the cashier. Let them figure out how to count back change for others who do not have the exact amount.
Build problems with cubes, ten sticks and hundred flats. Use plus and minus magnets and arrange the problems with manipulatives instead of written numbers. Before solving the problems, students will exchange ones, tens or hundreds to have the correct number needed in each place to complete the problem. Students can also roll dice and count out the number of cubes that match the number on the dice. When they reach ten cubes, they should trade for a ten stick. When they reach 10 ten sticks they can trade for a hundred flat.
Use worksheets that have regrouping problems illustrated with ones, tens and hundreds. Teachers can also make their own worksheets. Using pictures instead of numbers when kids first begin regrouping helps transition them from solving problems with manipulatives to solving problems written with numerals.
Have students practice solving written regrouping problems once they have become proficient in regrouping with manipulatives. They should line up the numbers in the ones, tens and hundreds column. To keep numbers in the correct column, students can draw vertical lines between ones, tens and hundreds places. Check to make sure they are crossing out the numbers they are regrouping and writing numerals in the correct places before they solve the problem.