Building the concept of place value is important for students to have a strong number concept foundation. Building Place Value Concepts 2 follows the most basic concept; counting ones. Students learn that once there are more than 9 ones, they should start making groups of 10. Then they count the number of tens they can make and the number of ones left. 6 worksheets included. Provide extra practice by having students make groups of tens with different items. They can count beans, coins, base ten blocks, etc.