The program focuses on extending and strengthening preliminary numeracy skills and place value understandings. It puts an understanding of why numbers have value and help them think about how to combine quantities and eventually how this process connects with a written procedure. The program's content focuses on equipping students with the skills to use, save and receive money. Students work towards being able to work with money at a cashier level. Students are required to think logically and gain practice in working the most efficient phone plan, payment plans and premiums. Students are using abstraction when trying to solve problems.