Abstract: A manipulative system is disclosed which is adapted to teach basic relationships between coins and bills of different denominations and basic change-making skills to students with limited learning capacity. A board overlayed with the images of one hundred coins of the smallest denomination disposed in a five by twenty array is used in conjunction with first and second series of overlays, each having several subsets. The overlays have various quantities of images of the smallest denomination coin imprinted thereon. Some overlays in a first series have a tab carrying the image of a coin equivalent in value to the summation of the coins of the lowest denomination imprinted on a given overlay. The two overlay series have distinctly different background colors to facilitate an understanding of the changemaking process.