Practise and Perfect Subtraction

Publisher JAYS' EDUCATION
704 Old Cleveland Rd East

Wellington Point Queensland 4160
phone 07 3822 1813
info@jayseducation.com
Practise and Perfect Subtraction

Author Hana Jay
Cover design Dana Sundgren
Illustrations Dana Sundgren
Compilation and layout Tom Jay
1st DIGITAL edition 2015

Jays Education
ISBN 978-1-921622-81-6
Reproduction and communication for educational purposes

The Copyright Act 1968 allows a maximum one chapter or 10% of the pages of this work,
whichever is the greater, to be reproduced etc. by an educational institution for its own
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Reproduction and communication for other purposes

Except as permitted by the Copyright Act 1968 (for example a fair dealing for the purposes
of study, research, criticism or review) no part of this book may be reproduced, stored in a
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SUBTRACTION STRATEGIES
Adequate numeracy provides lifelong opportunities to the fulfilment and social and
workplace participation. Despite ever increasing technologies a growing number of
students fail to acquire essential mathematical skills and a positive disposition towards
mathematics.
Mathematical problem solving is a cognitive activity requiring a reasonable level of
automaticity in recalling and applying fundamental number skills.
This workbook provides handy strategies to teach skills that students need to perform
subtractions. Students are encouraged to master basic subtraction facts by learning
simple computations techniques. The application of correct strategies will give the
students confidence and encouragement to apply this knowledge and skills to solve
simple problems and to develop a positive attitude towards mathematics.
Many children get confused when to count forward to add and when to count back to
subtract.
It is better to count forward from left to right
and count back from right to left
or better still, to count up to add
and count down to subtract.
Counting down is for some

students much easier then
counting back from right to left.
Use number lines to subtract.

Vertical number line.
12 - 5 = 7
Touch the numbers as you count from top down
saying 12 and then count 11, 10, 9, 8, 7.
Horizontal number line.
14
13
12
11
10
9
8
7
6
5
4
3
2
1
16 - 4 = 12
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Touch the numbers as you count back from the right,
saying 16 and then count 15, 14, 13, 12.
II
Practise and Perfect Subtraction Jays Education
www.jayseducation.com
Using dot patterns to subtract.

Each number has a dot pattern the students use to count back.
At first the students make the dots as they count, then when they get comfortable
with the patterns, they pretend to make the dots as they count until the dots are no
longer needed and the recall of number facts becomes automatic.
The dot strategy can be applied to single digit horizontal subtraction as well as to
vertical subtraction of multiple digit numbers.
Two digit application, no regrouping:
Three digit application, no regrouping:
46
23
23
695
243
452
III
Using Fingers as a number line.

Somehow we have developed a negative attitude to the use of fingers. If we use the
fingers as a ready made number line, the recall of number facts becomes easier and
after a while the children will use the method only occasionally, when stuck.
Count Back
8 7
11 - 4 =
Open up 4 fingers, touch the number eleven and then
go on touching each finger as you count back 10, 9, 8, 7.
The answer is 7.
10
11
Count On
15 - 8 =
Put the fingers in a fist. touch the fist saying 7 and then count
on saying 8, 9, 10, 11, 12, opening one finger after another
(starting with the thumb) until the word 12, then count the open
fingers to find the answer 5.
9 10 11
12
8
7 + 5 = 12 therefore 12 - 7 = 5
7
5 fingers are open, the answer is 5.
15 - 8 =
15
11 12
10
13
14
8 + 7 = 15 therefore 15 - 8 = 7
8
7 fingers are open, the answer is 7.
IV
miniLUK Self Checking System

Students who are slow to recall the numbers to write are doing well using the
LUK system, just working out the answer and placing the tile on the correct
number.
The advantage of the LUK system is that the students can work independently,
check their answers and correct their mistakes.
The students like to work with the tiles, searching for the numbers and looking
forward to be rewarded by a pattern. They think of LUK as a game.
How to use the miniLUK System.

The lid of the mini LUK tray (box) is divided into 12 blank squares, the base is
divided into 12 numbered squares. There are 12 numbered tiles to work with.
Step 1.
Place the 12 tiles in sequence from 1 to 12 on
the blank squares on the lid of the miniLUK box.
or
10 11 12
10 11 12
or
Place the 12 tiles in sequence from 1 to 12
on the table ready to be used.
Step 2.
Choose your worksheet (page).
Step 3.
Pick up tile number 1 and place it under or next to
the number 1 subtraction sentence. Work out the problem
and write the answer (number). Find this number on
the base of the miniLUK box. Place the tile number 1
onto that number. Continue in the same way until all
12 problems are solved and the 12 tiles are transferred
from the lid to the bottom of the miniLUK box.
10 11 12
10
12
15 11
10
Step 4.
When finished and all tiles are placed on the correct
squares, the task is completed. Close the lid of the
box and turn the Mini LUK over sideways. Open the
lid and a geometrical pattern will be formed by the
back of the tiles.
9
Step 5.
Match the pattern in the box with the pattern on the bottom of the page
and colour match the pattern.
15
6 4 =
7 4 =
8 3 =
5 4 =
15 3 =
6 2 =
10 2 =
14 4 =
9 3 =
14
10
10 3 =
11
13 2 =
12
12 3 =
1
16
15
12 3 =
16 5 =
12 4 =
15 5 =
7 5 =
14 2 =
8 4 =
10 5 =
9 2 =
10
11
12
6 3 =
5 4 =
8 2 =
10 3 =
15 4 =
7 3 =
12 4 =
15 5 =
16 4 =
5 3 =
9 4 =
6 3 =
15
14
10
5 4 =
11
12 3 =
12
10 4 =
15
14
6 5 =
9 4 =
8 4 =
7 5 =
15 5 =
9 3 =
12 5 =
15 3 =
8 5 =
10
12 4 =
11
13 4 =
12
14 3 =
18
17
2
3
4
5
6
15 6 =
13 6 =
18 6 =
16 6 =
12 6 =
8 6 =
7
10 6 =
8
9
7 6 =
11 6 =
10
11
12
9 6 =
17 6 =
14 6 =
18
17
2
3
4
5
6
9 6 =
7 6 =
12 6 =
10 6 =
18 6 =
8 6 =
7
8
9
10
11
12
16 6 =
13 6 =
11 6 =
15 6 =
17 6 =
14 6 =
1
16
15
12 5 =
14 3 =
9 6 =
12 4 =
16 6 =
15 3 =
8 6 =
10 5 =
9 5 =
10
7 6 =
11
15 6 =
12
12 6 =
16
6 5 =
9 4 =
16 6 =
8 6 =
10 6 =
12 6 =
12 4 =
16 5 =
12 3 =
10
13 6 =
11
9 6 =
12
16 4 =
19
19 7 =
10 7 =
14 7 =
18 7 =
8 7 =
11 7 =
12 7 =
17 7 =
15 7 =
10
13 7 =
11
9 7 =
12
16 7 =
19
19 7 =
10 7 =
14 7 =
12 7 =
8 7 =
11 7 =
18 7 =
16 7 =
9 7 =
10
11
12
13 7 =
15 7 =
17 7 =
10
18
1
2
3
4
5
6
9 7 =
10 6 =
12 7 =
8 7 =
16 4 =
10 7 =
7
8
9
10
11
12
11
15 7 =
14 5 =
12 6 =
12 5 =
18 7 =
17 7 =
18
1
2
3
4
5
6
10 7 =
12 7 =
9 7 =
10 6 =
15 7 =
12 6 =
7
8
9
10
11
12
15 6 =
18 7 =
8 7 =
17 7 =
13 6 =
18 6 =
12
12 3 =
7 5 =
11 6 =
17 7 =
16 4 =
8 7 =
10 6 =
14 7 =
13 7 =
17
10
13
9 6 =
11
15 4 =
12
14 6 =
20
1
2
3
4
5
6
7
8
9
10
11
12
16 8 =
20 8 =
12 8 =
15 8 =
18 8 =
19 8 =
9 8 =
14 8 =
11 8 =
10 8 =
17 8 =
13 8 =
14
20
1
2
3
4
5
6
7
8
9
10
11
12
15
14 8 =
10 8 =
12 8 =
13 8 =
18 8 =
9 8 =
19 8 =
16 8 =
11 8 =
20 8 =
17 8 =
15 8 =
20
1
2
3
4
5
6
7
8
9
10
11
12
12 8 =
10 3 =
20 8 =
10 7 =
12 6 =
10 8 =
15 6 =
8 7 =
12 7 =
18 8 =
15 4 =
15 7 =
16
20
10 7 =
14 7 =
20 8 =
12 8 =
15 9 =
10 8 =
15 6 =
9 8 =
13 8 =
10
17
16 6 =
11
19 8 =
12
16 8 =
1
21
2
3
4
5
6
10 9 =
20 9 =
19 9 =
17 9 =
13 9 =
15 9 =
7
8
9
10
11
12
11 9 =
14 9 =
18 9 =
16 9 =
12 9 =
21 9 =
18
1
21
2
3
4
5
6
14 9 =
10 9 =
12 9 =
15 9 =
19 9 =
11 9 =
7
8
9
10
11
21 9 =
16 9 =
13 9 =
20 9 =
18 9 =
12
19
17 9 =
20
13 9 =
10 9 =
12 6 =
10 7 =
16 5 =
10 8 =
18 8 =
16 8 =
14 9 =
10
15 6 =
11
20 8 =
12
14 7 =
20
20
21
19 9 =
8 7 =
12 6 =
14 5 =
20 8 =
6 4 =
12 9 =
14 7 =
11 6 =
10
12 8 =
11
16 5 =
12
15 7 =
20
1
2
3
4
5
6
7
8
9
10
11
12
14 10 =
12 10 =
13 8 =
13 10 =
17 6 =
17 10 =
19 10 =
18 10 =
19 7 =
20 10 =
15 9 =
11 10 =
22
1
21
23
16 8 =
12 6 =
19 9 =
10 9 =
14 10 =
21 10 =
14 7 =
20 8 =
18 9 =
10
10 8 =
11
11 8 =
12
15 10 =
20
1
2
3
4
5
6
20 10 =
14 7 =
20 8 =
18 9 =
12 6 =
16 8 =
7
8
9
10
11
12
10 7 =
9 8 =
20 9 =
12 8 =
15 10 =
10 8 =
24
1
19
2
3
4
5
6
12 1 =
17 10 =
19 10 =
13 1 =
13 10 =
18 10 =
7
8
9
10
11
12
25
16 10 =
11 10 =
11 1 =
15 10 =
14 10 =
12 10 =
17
10
19
10
20
10
14
10
21
10
11
10
10
11
18
10
13
10
22
10
16
10
12

15
10
12
10
26
12
6
10
7
11
10
27
14
7
10
8
13
1
10
11
10
6
16
6
11
6
15
4
12
12
4
18
9
16
8
16
4
10
7
13
3
10
6
10
8
10
11
15
4
12
6
14
7
10
9
12

15
6
11
6
28
12
4
12
6
29
13
9
11
10
9
10
8
10
11
6
10
17
7
18
9
18
6
20
9
12
9
14
7
12
12
10
13
7
11
6
12
3
12
8
20
10
10
11
11
10
20
8
9
6
15
4
12

18
10
14
7
30
24
14
39
31
49
43
31
39
27
59
58
18
14
10
11
29
20
37
35
54
43
49
44
19
12
12
38
35
56
54
36
32
49
43
24
12
25
24
49
41
10
11
68
63
60
50
29
26
49
40
12

59
52
34
23
32
39
25
69
27
97
36
11
99
45
97
53
10
88
62
74
63
69
17
27
14
58
46
86
24
69
38
12
Answers
54
42
26
62
13
14
11
12
44
52
31
61
LUK code
10
11
12
Cross out the answers.
33
56
23
49
14
37
16
11
87
23
58
43
10
99
36
97
22
79
36
76
45
69
15
69
14
67
25
12
Answers
15
75
33
21
42
31
35
55
54
64
43
63
LUK code
10
11
12
Cross out the answers.

34
LUK Patterns Progress Chart

Page
Pattern
Date Page
Students name:
Pattern
Date Page
13
25
14
26
15
27
16
28
17
29
18
30
19
31
20
32
21
33
10
22
34
11
23
12
24
VI
Pattern
Date
LUK Self Checking System
Numeracy (no LUK)
Find the Missing Number

Addition level 1
Addition level 2
Subtraction level 1
Multiplication level 1
DIVISION Halves and Quarters
Concept of Money
Fractions
Let's Practice Subtractions
Tens and Ones - Focus on Money
Reading & Spelling Essentials
LUK Self Check Box
Basic Number Concepts

Count and Write Numbers
Learn to Count and Write Numbers
Mental Computation Addition to 10
Subtraction Concept of 10
The Concept of 20
Money in Coins
The Concept of Money - Coins
What Time Is It?
Multiples of 2 & 20
Concept of 100 Multiples of 10 & 5
Multiply 2, 3, 4, 5
Fractions 2
Fractions 3
Fractions 4
Angles in Triangles
Simple Steps to Algebra
The Four Operations
Mini LUK Self Checking System

Number Concept Learn to Count
Simple Addition Using Add On Strategy
Beginning to Subtract
Practice and Perfect Subtraction
Regroup and Subtract
Can you tell the time?
Counting Money
Get Ready for Problem Solving
Multiply and Divide by 3
Multiplication Activities
Number Concept Learn to Count
Decimal notation place value multiplication
Angles in Triangles
All About Angles
Early Reading Intervention
Reading Intervention
Reading and Spelling Short Words
Rhyming Words Enhance Reading
Reading and Spelling Patterns
Reading for Meaning
Reading Simple Sentences
Spelling and Reading Words with a
Mini LUK Self Check Box
Jays
Education
Phone/Fax: 07 3822 1813

Email: info@jayseducation.com
Literacy (no LUK)

Reading Readiness
Teaching Reading
Let's Start Read and Write
Using Phonics
Learn to Write Simple Sentences
Simple Comprehension Activities for
Emergent Readers
Read About Write About Dotty
Read About Write About Spotty
Adventures with Dotty and Spotty
Magic e
Sounds are Simple
Spell Well to Excel
English for Everyone
Visual Literacy (Pre-Writing)

Time and Behaviour
Basic Pencil Skills
More Pencil Skills
Still More Pencil Skills
Reading Readiness
Drawing Workshop Learn to Draw in Few Steps
Get Smart With Art
ISBN 978-1-921622-81-6
*hIB9C1|WS YRw

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Publisher JAYS' EDUCATION

704 Old Cleveland Rd East

Practise and Perfect Subtraction

1st DIGITAL edition 2015

Reproduction and communication for educational purposes

Phone 02 9394 7600 Fax 02 9394 7601

Reproduction and communication for other purposes

Counting down is for some

Use number lines to subtract.

Practise and Perfect Subtraction Jays Education

Using dot patterns to subtract.

Two digit application, no regrouping:

Three digit application, no regrouping:

Practise and Perfect Subtraction Jays Education

Using Fingers as a number line.

Practise and Perfect Subtraction Jays Education

miniLUK Self Checking System

How to use the miniLUK System.

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Practise and Perfect Subtraction Jays Education

Cross out the answers.

Practise and Perfect Subtraction Jays Education

Cross out the answers.

LUK Patterns Progress Chart

Practise and Perfect Subtraction Jays Education

Numeracy (no LUK)

Find the Missing Number

Basic Number Concepts

Mini LUK Self Checking System

Phone/Fax: 07 3822 1813

Literacy (no LUK)

Visual Literacy (Pre-Writing)

Get Smart With Art