Susan Grigor

This Lesson in borrowing from the tens column uses Canadian money a) because I am Canadian in Canada and b) because our money denominations are clearly different from one another. The lesson demonstrates the action in objects (pictured dollars) and in equation format and in the traditional algorithm to appeal to children who are able to understand only one or two or all three of those methods of demonstrating the concept of subtracting with borrowing. Demonstrations by the teacher and student

Some children understand regrouping in number-sentences. Some must handle money to understand carrying/borrowing conversions. Some can follow flowcharts best. This flowchart is designed to assist with any subtraction example up to 999 with or without borrowing. The number facts are included for those who have trouble remembering them, and they are surrounded by the symbol for a document containing data as back-up for the data calculation step in the parallelogram. The colour scheme of the t

There are many children who very vague concepts about numbers. Although the work level is for Grade 3, you may find older students without these words or concepts. One of the students' performance tasks is to explain what they are doing. These worksheets are to give them the words to do that explaining for adding and subtracting. Each section is repeated. The first copy is to read and discuss. The second copy is for filling in the blanks. minuend "that amount to be diminished", subtrahend

For those who find flowcharts easier to follow than a list of steps, this flowchart shows the repetition of steps. One can follow the green arrows for a simple addition with no carrying, or taking the detours following the blue arrows until it goes back to the basic process.