Begin by teaching quarter notes. These notes get one beat each in most pieces of music.
Continue with half notes (two counts each), whole notes (four counts), eighth notes (half of a beat) and sixteenth notes (one-fourth of a beat).
Show the children what the notes look like and have them practice drawing the notes themselves.
Demonstrate how the notes sound by tapping out various rhythms and having the students echo you.
Try body percussion methods in which the children make various rhythms with their body while saying the sounds or words that match those rhythms. For instance, you can have them tap eighth notes on their laps and say "du-day" as they tap. Have them stomp quarter notes and say "du." Try snapping sixteenth notes and saying, "du-tuh-day-tuh" as you snap.
Have the students practice various patterns of rhythms orally, with their bodies and with instruments. You can use drums if you haven't taught pitch yet.
Introduce the lines and spaces of the treble clef. Point out how notes can rest on a line or in a space.
Show the names of the lines and spaces.
Teach the children ways to remember the lines and spaces by using mnemonic devices such as "Every Good Boy Does Fine" for the lines and "F-A-C-E" for the spaces.
Have the children practice short patterns of notes on pitched instruments. Xylophones or keyboards that have the notes labeled are easy instruments to begin with. Once the children can play patterns of notes, move to short songs and then to longer songs.
Move to the bass clef once the students are comfortable with the treble clef. Use the same methods, along with mnemonics such as "Good Boys Do Fine Always" for the lines and "All Cows Eat Grass" for the spaces.