This is aligned with the following California State Standards:
Communicate understanding of separateness by recognizing objects that are not joined together. Communicate understanding of a set by recognizing a group of objects sharing an attribute.
Recognize ten as a group of 10 individual objects or 10 ones.
Recognize a group of 20 or more objects as multiple sets of 10 and remaining ones. Demonstrate understanding of tens and ones and use that understanding to represent a given number (e.g., count objects to assemble sets of 10 and a set of remaining ones to reach a given number).
Understand the value of each digit in a numeral. That is, the digit in the tens place is formed by grouping objects by tens, and the digit in the ones place is composed of individual objects.
Use place value understanding to round numbers to the nearest 10. The digit in the tens place is rounded up if the digit in the ones place equals five or more (e.g., 47 is rounded up to 50). If the digit in the ones place is less than five, the number is rounded down (e.g., 62 is rounded down to 60). Communicate understanding of the value of 100 as 100 ones, 10 tens, or 1 group of 100.