# Lesson Plan of Subtraction with borrowing

## Students` Learning Outcomes

• Subtract numbers up to 4-digits (with borrowing) vertically and horizontally.

### Information for Teachers

• To subtract 4-digit numbers (with borrowing): • Firstly subtract ones. If ones in the first number are less than ones from the second number, then borrow 1 ten from the column of tens and change it for 10 ones.
• Secondly subtract tens. If tens in the first number are less than tens from the second number, then borrow 1 hundred from the column of hundreds and change it for 10 tens.
• Lastly subtract hundreds. If hundreds in the first number are less than hundreds from the second number, then borrow 1 thousand from the column of thousands and change it for 10 hundreds. • While teaching the lesson, also consult textbook where and when applicable.

### Material / Resources

Writing board, chalk/marker, duster, chart (having rules of subtraction with borrowing), Mathematics textbook

### Introduction

• Write the following questions on the board: • Ask the students` can you solve these questions? Explain, how?
• After their response, call any two students to solve the questions on the board.
• Ask the remaining students to check their work. Correct the mistakes if any.
• Conclude the result that in subtraction if the first number is less than the second number, we adopt the method of borrowing. • Write the following question on the board: • Call any student to solve the question on the board.
• Check the answer and tell the students that the procedure of subtraction of 2-digit and 3-digit numbers (with borrowing) is applicable to the subtraction of 4-digit numbers.
• Ask the students to tell which method of subtraction we have used.
• Collect their feedback and write the correct answer on the board.
• Ask the students to recall the vertical and horizontal methods of subtraction.  • Tell the students that let us learn subtraction up to 4-digit numbers (with borrowing) using vertical and horizontal methods with the help of examples.

### Development

Activity 1

• Display the following chart in front of the class: • Tell the rules of subtraction (with borrowing) with the help of this chart.

Activity 2

• Write the following questions on the board:

Subtract vertically:

1. 4865 from 6543
2. 4178 from 7130
• Call any two students to solve the questions on the board.
• Provide guidance where necessary.
• On completion, ask the remaining students to check the answers and correct the mistakes if any.

Activity 3

• Ask the students to solve the following question in their notebooks:
• Write in horizontal form and subtract. 1845 from 6734.
• Observe the students` work and guide the slow learners.
• At the end solve the question on the board and ask the students to check their work.
• Appreciate the students having correct answers. Facilitate the students requiring further guidance.

### Sum up / Conclusion

• Revise the rules of borrowing of subtraction of 4-digit numbers with the help of chart used in activity 1. ### Assessment

• Ask the students to solve the following questions in their notebooks:
1. Subtract 5668 from 7116 vertically.
2. Subtract 6666 from 8555 horizontally.  