Place Value: Lending a Helpful Hand- A Place Value Story for Kids: Here is an original story that explains the place value concept of ones, tens and hundreds using three characters. The story describes the 'carrying over' principle in a simple storyline. I also included a place value mat which uses the same characters from the story. The mat can be used to introduce the concept until your kids are able to explain the process clearly. I suggest that you use craft sticks as counters initially so that your students can role play the events of the story. This story is perfect for introducing or reinforcing the concept to students.