This instructional video provides a comprehensive guide to rounding numbers, covering both whole numbers and decimals. The narrator uses a clear, step-by-step approach on a digital whiteboard to demonstrate the universal rules of rounding: if the critical digit is five or greater, round up; if it is four or less, round down. The lesson progresses systematically from rounding to the nearest ten and hundred, then moves into decimal place values including tenths, whole numbers, hundredths, and thousandths.