Subject Mathematics

Grade 2nd

Students` Learning Outcomes

  • Subtract 2-digit numbers from 2-digit numbers with borrow.
  • Solve real life problems of subtraction with borrow.

 Information for Teachers

  • General equation of subtraction is a – b = c or numerically 9 – 6 = 3


  • Write values in columns.
  • Larger value in upper row and smaller value in bottom row of the target values.



  • Check the answer by adding it back.
  • The result in subtraction is called difference.
  • Prepare enough copies of the following on hard paper / chart paper.
  • While teaching the lesson, the teacher should also consult with textbook at all the steps where and when applicable.



Material / Resources

Writing board, chalk / marker, duster, empty match boxes, stones / pebbles, counting frame, beads, number flashcards, denies blocks


  • Select two students. One will be ‘tens’ and the other will be ‘units’.


  • Give numbers to the tens student and Give the empty basket to the ones student
  • Ask how the ones student can get numbers? Elicit “borrow”.



  • Have the units student borrow from the tens student? (Clarify the terms ‘lend’ and ‘borrow”)
  • Tell them that ‘tens’ lend 10 to units.
  • Giving long basket (b) in a basket to the tens students (the second image above)
  • Give one unit block (a) in a basket to the unit student.
  • Ask how the unit`s student can get more units. Discuss and show to the students that the tens students is giving a loan to the units. Say, “We take (b) block from the tens and give it to the unit”
  • Now how many units, the unit`s students have? (11)
  • Explain that the one long group can be cut into ten units. Exchange the long for ten units.


  • Repeat with different units in unit basket and ask to borrow from ten and counts after every borrowing.



  • When 3 questions on writing board and ask students to solve by taking borrow e.g. 12 – 9, 25-9 and 91 – 5.




Activity 1

Write subtraction question (2-digit from 2-digit) such as; 

  • and give counting frame to students in group.
  •   Ask students to show given number 36 by inserting beads in unit and ten strings.
  • Discuss subtraction of units by borrowing a ten.


  • Ask students to record process of subtraction in their notebooks along with operating counting frame.
  • Find the difference by counting number of beads at unit and ten strings.



  • Repeat this activity for different questions, as such;



Activity 2

  • Assign word problem related to subtraction (2-digit from 2-digit with borrowing) to students in group, as such;


  • Ask students to discuss the problem presented in the situation.
  • Ask students to discuss the ways to solve the problem.
  • Can he sale pencils without opening the box? (no)
  • Ask students to solve question on the given paper sheet, as such;



Activity 3

  • Brainstorm with students on situations related to subtraction of 2-digits from 2-digits.
  • Ask students to think, plan and perform a role play.
  • Examples of situations:
  • Call students to act out the situation of their own choice.
  • Write the process of solving question on the board.

Sum up / Conclusion

Borrowing is always got from the next higher place.


  • Borrower always gives 10 to the receiver.


  • Write some subtraction questions (2-digit from 2-digit with borrowing) on board, solve with the help of students and also explain process of borrowing.



  • Discuss the importance of subtraction in daily life by sharing some situations.


  • Write some subtraction questions on the board. Ask students to solve questions.



Follow up

  • Give 5 subtraction questions (2-digit from 2-digit number with borrowing) to solve at home as such;


  • Ask students to find a situation from daily life where they used the concept of subtraction. Also ask them how they solved the situation as such; 



  • Ask the students to solve the questions given in their textbook.




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