This document discusses counting pennies and nickels. It teaches that a penny is worth 1 cent and should be counted as 1 tally, while a nickel is worth 5 cents and should be counted as 5 tallies. It emphasizes the importance of knowing how to count coins by their values and in groups of five. Several coin counting problems are provided as examples and a challenge, with the goal of helping students learn how to count coins by denomination and in ascending order.