THIS BOOKLET, ONE OF A SERIES, HAS BEEN DEVELOPED FOR THE PROJECT, A PROGRAM FOR MATHEMATICALLY UNDERDEVELOPED PUPILS. A PROJECT TEAM, INCLUDING INSERVICE TEACHERS, IS BEING USED TO WRITE AND DEVELOP THE MATERIALS FOR THIS PROGRAM. THE MATERIALS DEVELOPED IN THIS BOOKLET INCLUDE (1) BASIC IDEAS ABOUT THE VALUE OF MONEY, (2) REVIEW OF FRACTIONS, (3) BUDGETS, (4) EQUIVALENT FRACTIONS WITH DENOMINATORS OF 100, AND (5) PER CENT. ACCOMPANYING THESE BOOKLETS WILL BE A "TEACHING STRATEGY BOOKLET" WHICH WILL INCLUDE A DESCRIPTION OF TEACHER TECHNIQUES, METHODS, SUGGESTED SEQUENCES, ACADEMIC GAMES, AND SUGGESTED VISUAL MATERIALS. (RP)