Republic of the Philippines

Department of Education
Cordillera Administrative Region
Schools Division Office of Mountain Province
MOUNTAIN PROVINCE SPED CENTER
Bontoc, Mountain Province
A Detailed Lesson Plan in Numeracy Skills for Learners
With Special Educational Needs-Level III

I. OBJECTIVE:
At the end of the lesson the learners will be able to:
Subtract several 1 to 3 digits numerals with borrowing and with differences
over 100.
II. SUBJECT MATTER
Subtracting several 1 to 3 digits numeral with borrowing and with
differences over 100.
Thematic Teaching: Numeracy Skills
Materials: Manila paper and activity sheets
Values: Appreciation of subtraction and smartness.
Reference: Refined Learning Competencies for CAR-LSEN’s
III. PROCEDURE
Teachers Activity Pupils Activity
A. Preparatory Activities
Let’s all stand and let us pray.
Father God, thank you for this
wonderful afternoon. Lord, us we go
through our lesson give us the spirit of
cooperation and learning. We ask you
Lord to fill our minds with learning, our Amen
lesson with fun and above all fill us
with your love. Amen.

B. Greetings Good afternoon teacher, Good

Good afternoon class! afternoon classmates.
Remain standing and let’s sing and do
the action of the song.
Walking, walking, walking, walking,
Hop, hop, hop, hop, hop, hop
Running, running, running, running
Running, running, then we stop. Then
we stop (3X).
Circle, circle, circle, circle
Triangle, triangle, rectangle and oblong
Rectangle and oblong and square and
square. (2X)
Big and small, big and small
There are objects that are big and
small. (2X)

C. Review
Last meeting you learned how to
subtract 1 to 2 digits numeral. Call the
pupils to solve on the board. The pupils will answer.
86 43 91
Teacher will let them answer on the - 29 -28 -76
board.

Wow! Class you did a good job!

D. Motivation
Now, class since you already know
how to subtract 2 digits numeral. We
will proceed to our new lesson. But
before that we will play a game called
“Rolled the Dice”.
The students will actively participate
The teacher will explain the rules and in the game.
mechanics of the game.
Students will step forward or backward
from 50 to 0 depending on the
instruction given in the place according
the number of the dice. The first to
reach 0 will be the winner.
Good job children!
Subtraction ma’am
Does anyone know what operation did
we use a while ago? Is it addition or
subtraction?
Good!

E. Presentation
Our topic for today is subtraction. we use “+” sign ma’am
When we say subtraction it is the In subtraction we “-“ sign ma’am
operation where we deduct/ remove/
minus numbers.
If in addition we use this “+” sign, in
subtraction we use “-“the minus sign.

In here we have 3 parts we have the

following:
a. Minuend – starting amount
b. Subtrahend – number being
taken away from the starting
amount.
c. Difference – answer or the
result of the operation.

F. Discussion
The teacher will show examples.
443 - minuend
- 285- subtrahend Together with the teacher they will
158 - difference answer.
Solution will be shown on the board. 421 632 223
622 323 261 -256 -556 -165
-459 -189 -187

This activity will be answered by the

 pupils with the help of the teacher on
the board.

Practice Exercise

Learners will read the problems before

answering. Pupils will answer on the
board with the help of the teacher
1. Iya’s mother gave her 623
dresses and she donated 497 to
the orphanage. How many
dresses were left?
2. Donny owns 421 toy cars but he
gave 256 cars to his brother The pupils will read and answer.
Paul. How many cars were left?
3. Alex has 611 candies but he
shared 465 to her friend? How
many candies we’re left?

G. Application

If you go to school tomorrow and you

ride in a tricycle with your brother. You
have 50 pesos. How much is your
change if the fare is 26 pesos?

H. Generalization Correct ma’am

The three main parts of subtraction

are: Minuend, Subtrahend, and
difference.
Good class!

We use borrowing when the minuend

is smaller than the subtrahend. Am I
correct class?

Subtraction is very important in our life

because we use this every day.

Great job class!

Let’s do the Bontoc clap.

IV. Evaluation
Children will bring out their pencil and answer the activity.

a. Answer the following word problem.

b. Solve the following.

V. Assignment
 Solve the following:
421 632 223 443
-256 -556 -165 -285

Prepared by: Checked by: Noted:

RHEA C. AROROY PURITA K. TUDLONG MARIO D. KOLNOG

Practice Teacher Class Adviser Principal