The material sent to forming of skills of verbal account on the topic the "Tabular increase and division" for 2 classes is presented in this manual.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 tasks of manual will help students to capture skills of verbal account of 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, that he is inferior.A manual can be used on the lessons of mathematics, and also for independent work of house.