The document introduces common US coins including the penny (1 cent), nickel (5 cents), dime (10 cents), and quarter (25 cents). It explains that 5 pennies make a nickel, 10 pennies make a dime, and either 25 pennies or 2 dimes and 5 pennies make a quarter. The document then discusses dollar bills including ones, fives, tens, twenties, fifties and hundreds.