This activity teaches students how to spend money on a budget and record purchases. Each student is given the amount of $100.00 to spend on 5 gifts for different people. Students will use sale fliers from the newspaper to help them decide on items to buy. Students then make decisions on what to purchase and how much they want to spend per person. Each student must come within 0 to $5.00 of their total budget in order for them to receive full credit. I have use this project around the holidays, however it can be edited and used at other times of the school year. Calculators can be used.