Parenting Counts is a product of Talaris Institute.

Learning

Learns To Verbally Count Objects Accurately (40-49 Months)

Once children begin to talk, counting soon follows. At first, this counting is not very precise, and the words for numbers of things may not match the actual number of objects counted. By age 3 to 4, verbal counting becomes more accurate.

References:

Gallistel, C. R., & Gelman, R. (1992). Preverbal and verbal counting and computation. Cognition, 44, 43