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Once the students have learned the numbers and can count,I introduce the question pattern HOW MANY...? and the concept of the Singular and Plural with the sentence patterns IT IS A... and THEY ARE... I don't teach them the terms Singular and Plural yet (they should first be taught that in their mother tongue) but I just teach them that we use NO S with the number 1 and YES S with all the other numbers.
And this is the worksheet that I use as a written practice.
Numbers+How many+Singular/Plural Sentences