This teacher's manual accompanies a mathematics textbook for second graders, written in Portuguese. Developed from objectives set forth by the National Portuguese Materials Development Center, it follows closely the objectives and methodology of major curricula used in schools of the United States. Consideration was given to the Portuguese child's environment, since this factor is felt to exert a definite influence on the learning process. Attention was also placed on the affective domain, as well as on the moral and cultural values of the child. The thirteen chapters deal with: numeration (0-999); addition with and without regrouping; subtraction with and without regrouping; commutative and associative properties; length, time, weight, capacity, and temperature measurements; money; geometric figures, perimeter, and graphs; fractions; multiplication; divisibility; and word problems. For each lesson, the guide presents (in Portuguese): objectives, introduction, activities, sample exercises, practice exercises, review, and evaluation. (MNS)