A Detailed Lesson Plan in MATH 1

I. Learning Competencies
At the end of the lesson, the pupils are expected to:
a. Recognize the definition of Addition and Regrouping.
b. Subtract 2 – 3 digit numbers with regrouping.
c. Appreciate the importance of subtraction in everyday life.
II. Content
a. Subtraction with Regrouping
III. Resources
a. Materials: PowerPoint Presentation, Video Clips, Whiteboard,
Flashcards, Paper Puppets
b. References: MATH Module for Grade 1 Set A pp. 11-15

IV. Procedures
a. Warm-up
Teacher’s Activity Student’s Activity
1.) Greetings
A wonderful morning, my dear Good morning, teacher!
grade 1 pupils!

2.) Prayer
Before we start our lesson, let’s us
all pray. I will be the one to lead
the prayer.

(The teacher will lead the prayer)

(The pupils will pray.)

3.) Housekeeping
Ready all the materials you need (The pupils will comply.)
for today’s discussion, your
mathematics module, a piece of
paper and a pencil. Also, your
 bottled water.

Take away all the unnecessary

things that will not be needed in
our subject.

For those of you who wants to

pee, you may pee now so that
there will be no distractions in our
discussion later.

Now class, can you please sit

properly and look at teacher
Melody only, in one, two, three

Another count of three,

1..2..3..Zip! Zip your mouth.

Very good! Thank you my dear

pupils!

4.) Checking of Attendance

We’re doing great, teacher!
How are you my dear pupils?
How’s your day?
That’s awesome!

Let see who is absent for today

(The teacher will check the
attendance)
Oh wow! No one is absent for
today. I am so proud of my
Grade 1 St. Paul. Give
(The pupils will comply)
yourselves 5 claps!
5.) Review
Before we proceed to our new
lesson, let’s have a recap first on
our past lesson in Mathematics.
Do you still remember it?
Yes, teacher!

Okay, let’s see if still Our past lesson teacher is all about
remember it, what is it? Addition with Regrouping.

Great, Samantha! 1 point for

you!

Can you still remember the

rules in Addition with Yes
Regrouping?

Alright, what is the first rule? Arrange the numbers in column

Yes, Sebastian?
Very good, that’s the first step!
Next step, yes Lucas? You start adding from ones column to

Good job! the tens and hundreds

Then, the last step we have to

regroup to the next higher place
value whenever the sum is
higher than 9.

Now, we move on to our next

topic in MATH! Are you Yes, teacher!
excited to learn a new topic?

6.) Motivation

Before we start, who wants to

 Me, teacher!
have an energizer first?
(The pupils will raise their hands)
Okay, let’s have it so that you will
be energized and be ready in our
today’s discussion.

(The teacher will present the

energizer video clip.)

Oh! You have great moves!

Alright, you may now take your

sit and as you take your sit, let’s (The pupils will comply.)
do inhale exhale in 3, 2, 1…
Inhale, exhale (5x)

Another, 10 seconds’ rest. Close

your eyes in 1,2,3,4,5,6,7,8,9,10.
Open your eyes!

Are you now ready to learn

something new for today? Yes, teacher!
Okay! I will make sure you will
enjoy our new lesson so, let’s begin.

Kids, I will take you to my salon!

Do you want to come? Yes, teacher please!
Welcome to Teacher Melody’s
salon! For today we have 3
customers.
(The teacher will show 3 paper
puppets)
The first one wants to cut 2 pieces
of his hair.
(The teacher will cut 2 pieces of
hair)
Now, can you help me in counting
how many pieces or strands of hair
left?
1...2...3... (The pupils will count with the teacher)
5!
How many?
Now, let us have the second
customer. Oh, she wanted to cut 4
pieces of her hair.
Now, how many more pieces or
strands of hair left? Let’s count
them!
1.. 2.. 3.. (The pupils will count with the teacher)
6!
How many?

Now we have our last customer. Oh,

he wanted to cut 3 pieces of his hair.
Now, are you ready to count the
rest? Great! Let's do it altogether,
(The pupils will count with the teacher)
1...2...3...
So how many hair strands left? 4!
Yes, good job!

Alright, let’s go back to our

classroom. Do you now have the
idea on what is our topic for today?
And what operation we will be
discussing based on what we did? Subtraction

Now, I want all of you to watch this

video because it is related to our
topic for today.
 (The teacher will play a video
related to the topic.)

Okay, have you watched the video?

Yes!
So, based on the video that you have
watched do you have now the idea
on what is our lesson for today?
Yes, Dominic?
It is about Subtraction with Regrouping
Correct, it is about subtraction with
regrouping.
(The teacher will share the
powerpoint presentation)

b. Presentation
Teacher’s Activity Student’s Activity
1. Lesson Proper/Discussion

Our lesson for today is all about

Subtraction with Regrouping.

(The teacher will share the

powerpoint presentation)

Can you say it again? Subtraction with Regrouping

Alright, let’s start

Before that, presenting to you our

learning objectives.

At the end of the lesson, you are

expected to:
a. Recognize the definition of
Subtraction and Regrouping.

b. Subtract 2 – 3-digit numbers

with regrouping.

c. Appreciate the importance of

subtraction in everyday life.

Now, let’s define subtraction. For

1 point, can you read it? Yes,
Amarah?

(In math, to subtract means to take
away from a group or a number of
things. When we subtract, the
number of things in the group
reduce or become less.)
“In math, to subtract means to take away
from a group or a number of things.
When we subtract, the number of things in
the group reduce or become less.”

Very good!

How about, when we say

Regrouping what do we mean by
that? who can read it for teacher?
Yes, Marcus?

(Regrouping or burrowing is a “Regrouping or burrowing is a word

word which we use to take ten
from one number to give to
another. We do this when we do
not have enough to subtract two
numbers.)
Very good!
which we use to take ten from one number
to give to another. We do this when we do
not have enough to subtract two
numbers.”

Now, let’s have an example.

What is the difference of 43 and

27?

Our subtraction sentence would

be: 𝟒𝟑 – 𝟐𝟕 = 𝒏

Step 1

There is not enough ones in

minuend. So, rename 43 as 3 tens Yes, teacher
and 13 ones.

Step 2

Subtract the ones digits. (𝟏𝟑 – 𝟕

= 𝟔)

Step 3

Subtract the tens place (𝟑 – 𝟐 = 𝟏)

So, our answer would be? 16, teacher

Answer: The difference of 43 and

27 is 16

Okay class, you have to remember

this technique.

This is called the 3B’s . Say it

3B’s
again.
Yes, teacher!
It’s stands for BIGGER the
BOTTOM you must BORROW

All of you, unmute your

BIGGER the BOTTOM you must
microphone and say it again BORROW
Alright, don’t forget that
technique, okay? So that it’s easy
Okay, teacher
for you to solve.

Now, I want all of you to pin

teacher on your screen.
 Yes
Am I pin on your screen now?

Awesome! Now let’s start…

(The teacher will write the

operation on the board)

We have an example here:

What is the difference of 33 and

18?

So, Step 1:

You need to start from the ones.

3 and 8
Which are?

Correct! 3 and 8

Now, what is our technique? Bigger the bottom you must borrow

Very good! So, is our number at

the bottom bigger than the number
Yes, teacher!
at the top?
Borrow to the next number
Good job! So, we must?

Correct! Borrow 1 to the tens

column.

Now, we have 13 minus 8, is it Yes!

okay to subtract it now?

Yes! Now we subtract it, 13 minus

5!
8 would be? Correct it’s 5!

Now, let’s move to the ten’s

column, so what will happen to 3
now? Since we borrow 1 from it a
while ago. It will become 2
We subtract the one that we
borrow which is 1. So, we have 2
now.
1
Alright, 2 minus 1 would be?

Therefore, the difference of 33

15
and 18 is 15
Crystal!
Is it clear?

Let’s have another example

What is the difference of 21 and

18

(The teacher will show how to do

it using whiteboard)

Got it? Yes, teacher!

Now, let’s have this problem.

Who can read it?

Yes, Ismael?

(Ben owns a bakeshop. Last week, “Ben owns a bakeshop. Last week, he sold
he sold 653 boxes of cupcakes. 653 boxes of cupcakes. This week, he was
This week, he was able to sell 565 able to sell 565 boxes of cupcakes. What
boxes of cupcakes. What was the was the increase in the sale?”
increase in the sale?)
Very good!
So, what do you think is the Subtraction
operation we will be going to use?
Excellent!
So, let’s find the difference of 653
and 565.
To solve the following problem,
follow the following steps:
 Subtract the digits in the ones
place, then regroup.
Subtract the digits in the tens
place, then regroup.
Subtract the digits in the hundreds
place.
(The teacher will show how to do
it using whiteboard)

Yes, teacher!
Did you you understand it?

Let’s have more examples before

we proceed to our activity
(The teacher will show more
examples using the whiteboard)

c. Practice
Teacher’s Activity Student’s Activity
1. Application
Now, we’re done with our lesson
for today and you have been
fully aware about Subtraction
with Regrouping.

Do you have any questions

regarding our topic for today? None teacher

Are you now ready to have an

Yes!
activity?

Go get your pencil and a piece of

paper we will be having a game
and let’s see if you are really
Okay teacher
listening to teacher.

I will be showing you a flashcard

and I will be giving you 2
minutes to solve it.

I am going to present a timer here

in our screen. Once, the timer is
Yes, teacher!
done all of you pen’s up! Got it?

The first one to show me the

correct answer will have an
additional point. Noted, teacher

Are you ready and excited? Yes, teacher!

Alright, let’s start!

(The teacher will present the

flash cards)

First, 71 - 25 =

(The teacher will present the

timer on the screen)

(After 2 minute)
(The pupils will show their answer on the
Time’s up, Pen’s up! 1 2 3 GO! screen)
The first pupil in my screen is
Zoey

So, Zoey what is your answer? 46 is my answer teacher

Bravo! 3 points for you Zoey!

(The pupils will perform the hamburger
Let’s give Zoey a hamburger clap)
clap!

So, who got the same answer?

 (The pupils will show their answer on the
Can you show to teacher your
screen)
answers? Alright, for those of
you who got it right, you write 1
point!

Now, let’s see how come that’s

the answer.

(The teacher will solve the

answer on the board)

Second item, 24 - 15 =

(The teacher will present the

timer on the screen)

(After 1 minute)

Time’s up! 1 2 3 GO!

The first pupil in my screen is

My answer is 9
Sebastian

Okay, let’s see if you are right…

(The teacher will solve the

answer on the board)

You are correct! 3 points for you

Sebastian!

Let’s give Basti a dub clap! (The pupils will perform the dub clap)

Alright, for those of you who got

it right, 1 point for each of you!

For our last item, 634 - 345 =

(The teacher will present the timer

on the screen)
 (After 1 minute)

Time’s up! 1 2 3 GO!

The first pupil in my screen is

Rebecca. What is your answer
Reb?
It’s 289
Let’s check it if you are correct

(The teacher will solve the

answer on the board)

Nice one! 3 points for you Reb!

Okay hamburger clap for Reb!

Who got it right as well? Can I
see your answers? Good job! for
those of you who got it right, you
write 1 point!
(The pupils will perform the hamburger
clap)
(The pupils will show their answer on the
screen)

That’s the end of our game! Did

you enjoy it?
A lot, teacher!
That’s cool! Alright, you listen
my St. Paul, since all of you are
participative and very good for
today, I will be giving you a
reward! So, all of you will be
receiving simple gifts to Teacher
Melody! Yehey!

V. Generalization
 Teacher’s Activity Student’s Activity

Alright, let’s have a recap. What

have we discussed today? Subtraction with Regrouping
Very good!
So, what is the first step in
Subtraction with Regrouping?
You have to write the numbers in
Yes teacher
column, right?
Then, you have to subtract first the
what place value? Ones!
You have to subtract first the ones,
very good!
Followed by the tens and lastly the
hundreds.
When will we be going to borrow or
regroup? When the subtrahend is bigger than the
minuend
Correct!
What is the technique that Teacher
Melody taught you? The 3B’s Bigger the bottom you must burrow

Good job!
Do you think subtraction is
important? Yes

Why do you say so? We use it every time we buy

Very well said! Subtraction is
important because we use it every
day. When we count, when we buy
in the store and even when we play.
Are you now happy to learn
subtraction? Yes, teacher
How is our lesson for today, is it
easy or difficult to understand? Easy!
Are you now ready to answer
your work sheets? Yes, teacher
Alright, go get your modules and
answer page number 15.
 Have you learned something
Okay teacher
today? Can I have a finger heart
Yes!
if you learned something today.
(The pupils will show finger heart to
teacher)
Closing Prayer
Before we end our class, let’s us all
have a closing prayer.

(The teacher will lead the prayer)

(The pupils will pray.)
That is all for today… have a nice
day class! Keep safe and I’ll see
you. Good day, teacher!

VI. Assessment
a. Find the difference
Find the differences.

6 1 5 3 7 1 9 2 8 0
- 1 4 - 1 5 - 4 3 - 5 5 - 5 7

7 4 1 5 3 4 6 5 9 5 3 8 4 2
- 2 6 3 - 1 5 6 - 4 8 - 1 7 7 - 1 3 4

b. Google Form Assignment

1.) What is 32 minus 17?
a. 15 b. 25 c. 35 d. 45
2.) What is the difference of 315 and 298?
a. 17 b. 24 c. 36 d. 39
3.) Find the difference of 72 and 57
a. 10 b. 15 c. 17 d. 19
4.) Find the difference of 28 and 19
a. 5 b. 7 c. 9 d. 12
5.) What is the difference of 333 and 159?
a. 174 b. 185 c. 192 d. 194
6.) What is the difference of 456 and 98?
a. 321 b. 350 c. 355 d. 358
7.) What is the difference of 78 and 29?
a. 19 b. 29 c. 39 d. 49
8.) Find the difference of 98 and 29
a. 67 b. 68 c. 69 d. 73
9.) Find the difference of 67 and 19
a. 48 b. 67 c. 89 d. 98
10.) Find the difference of 64 and 59
a. 5 b. 8 c. 10 d. 15

Answers Key:
a. Find the difference
 Find the differences.

0 9 0 8 3 9 3 8

1 7 3 2 5 6 0 2

6 1 5 3 7 1 9 2 8 0
- 1 4 - 1 5 - 4 3 - 5 5 - 5 7
47 38 28 37 23

7 4 1 5 3 4 6 5 9 5 3 8 4 2
- 2 6 3 - 1 5 6 - 4 8 - 1 7 7 - 1 3 4
478 378 17 776 708

b. Google Form Assignment

1. a
2. a
3. b
4. c
5. a
6. d
7. d
8. c
9. a
10. a