The document provides instructions for rounding numbers to different places using a memorization poem. It demonstrates how to round numbers such as 368,971 to the nearest ten thousand, 35,327 to the nearest thousand, $5.87 to the nearest dollar, 4.871 to the nearest tenth, and 4.871 to the nearest whole number using the steps of finding the number, looking at the place value, and applying the rules of ignoring 4 or less and adding 1 if 5 or more.