[header] How to teach rounding [title] Count by ones to 10. [step] If students needs help, they can use their fingers or manipulatives. [substeps] Before learning to round, students must be able to skip count. 
Skip counting allows students to identify the nearest ten or nearest hundred to a number that is being rounded. Students also need to understand the difference between counting by ones, tens, and hundreds, to activate their understanding of place value.