As soon as your child learns how to count it is a good idea to teach her/him the value of money and how to budget at young age. Our daughter learned her ABC's and Numbers at fourteen months old and every time she goes with us at the grocery store we teach her how much everything cost and let her know what is expensive and affordable, also what the difference between needs and want. Exposing them with this daily routine about money will make it easier for your kids to understand how important Good money habits.
Once she know how to count we taught her addition and subtraction at age of three and she got the concept of it. What we did to make it fun for her is we use all her toy money as an examples.
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