This chapter examines developmental learning theories that support the design and implementation of effective financial literacy programs in kindergarten through third grade. In the early grades, financial education can help children develop good financial habits and provide a foundation for lifelong financial education. Just as emergent literacy reflects the basic understanding of reading and writing prior to learning specific reading and writing skills, emergent financial literacy focuses on introducing financial topics and skills at an early age. Emergent financial literacy in kindergarten through third grade would introduce young learners to foundational financial concepts during a period of significant developmental growth. Considerations for implementing developmentally appropriate programs, as well as reviewing and managing existing programs, are given.