Given the growing agreement that algebra should be taught in the early stage of the curriculum, considerable studies have been conducted with regard to early algebra in the elementary school. However, there has been lack of research on how to organize mathematic lessons to develop of algebraic reasoning ability of the elementary school students. This research attempted to gain specific and practical information on effective algebraic teaching and learning in the elementary school. An exploratory qualitative case study was conducted to the fourth graders. This paper focused on the associative law of the multiplication. This paper showed what kinds of activities a teacher may organize following three steps: (a) focus on the properties of numbers and operations in specific situations, (b) discovery of the properties of numbers and operations with many examples, and (c) generalization of the properties of numbers and operations in arbitrary situations. Given the steps, this paper included an analysis on how the students developed their algebraic reasoning. This study provides implications on the important factors that lead to the development of algebraic reasoning ability for elementary students.