In order for students to consistently be able to count and build a set for a given quantity, they must have a strong understanding of stable number order, one-to-one correspondence, and a system for keeping track of items counted. Stable order count refers to rote counting or learning the number names in sequence. Rote counting beyond 20 enables students to begin to develop understandings about counting patterns and the decade names.

An understanding of one-to-one correspondence requires a child to demonstrate the knowledge that each counting word must be paired with exactly one object when counting a quantity. Students unable to coordinate their verbal counting with the act of touching objects need to develop strategies to keep track of objects within the set which have already been counted. Keeping track strategies may include organizing the counters in a line, moving the counters from one location to another as counting takes place, or counting in a particular sequence such as left to right or top to bottom.