Counting process is a skill that the children need to learn with the logic behind that activity. It is the basic step to understand about the number concepts and to know about the other related mathematical concepts built over the number concepts. The children with special needs have issues in understanding the mathematical operations directly, since the basic concepts are not explained logically in a way that they can understand.

The main process of counting a set of objects involves a lot of co ordination between 3 sensory processes, looking at the objects (visual), touching them and putting it aside ( tactile) as they keep calling the numbers (auditory). And the whole exercise should be presented as a meaningful activity with the understanding about the importance of counting and how it is directly related to the concept of quantity.

To understand the logical steps in teaching counting, one has to know about the principles of counting. Gelman and Gallistel (1978) have identifies 5 basic principles followed in the process of counting and in teaching this concept to the children.