A few books plugged in general series "3000 examples on mathematics" are taken a verbal account. Each is sanctified to one of major programmatic themes that is studied in 1-4 classes of initial school. The amount of examples in books is different and increases from a class to the class, from a theme to the theme. In all for working off skills of verbal account 3000 mathematical examples are offered.The material sent to is presented in this manual forming of skills of verbal account on the topic "Account within the limits of 100" for 2 classes.A verbal account develops quick wits and attention of students, brings up a mathematical resourcefulness and strengthens memory. The correct raising of engaging in a verbal account at initial school supposes daily and of short duration (from 5 to 10 minutes) exercises. Successive implementation of tasks of manual will help students to capture skills of verbal account all forms:Fugitive auditory account.Visual account.Combined account.Verbal decision of tasks.The quickness of account arises up as a result of the protracted training. But the realized of one or another receptions of verbal calculations, but not their mechanical application must stand on the first place. A verbal account must anticipate, complement or conclude that part of lesson, he is inferior that.A manual can be used on the lessons of mathematics, and also for independent work of house.