WASHINGTON-Holiday shoppers know it is wise to make a list and budget themselves when out shopping for gifts. The same holds true for kids, according to CUNA Vice President and Senior Legislative Counsel Gary Kohn, also a board member of the Jump$tart Coalition for Personal Financial Literacy. "If kids want to buy gifts for the special people in their lives, it's a good idea for them to make a shopping list and include what each item might cost," he explained. "This will give them a rough idea of how much money they'll need. And if they don't have enough, they'll realize early on that they may need to make other plans." Kohn said that CUNA's Googolplex, an online guide for student moneymakers, suggests kids: *Use their list of gifts and the costs to determine how much to save weekly. *Earn money by asking their parents and neighbors for chores to do, like walking a dog or mowing the grass. *Go holiday shopping during sales. Kohn also reminded that handmade gifts from children are a great alternative. So is performing a service, such as a free babysitting coupon, breakfast in bed, or washing the car. "Great gifts don't have to cost a lot of money. They can also be special because of the time and effort put into making them," Kohn said.