Subtraction and Place

Value
 Place Value Chart
Subtracting without regrouping:
Have your child count out 13 single units. Remind your child that
10 units can be joined to form 1 base ten rod. Have them
exchange the 10 units for 1 rod.
Ask your child where on the place-value chart he/she should put
the rod. Guide your child to place the rod in the Tens column of
the place-value chart.
Next, ask your child where on the place-value chart should the 3
units be placed and guide them to place them in the Ones
Column. Ten(s) One(s)

Direct your child to subtract 11 from the place-value chart.

Remind them that the rod represents 10 units. Ask your child
how many units are left in the Ones column of the place-value
chart.
Ten(s) One(s)
13 - 11 =
2
Tens Ones

1 3
+ 1 1
2
Singapore Math Learning Center
 Place Value Chart
Subtracting with regrouping:
Have your child use the rods and units to show 27 on the place-
value chart. Ask your child to subtract 9 from the rods and units
on the place-value chart. When your child realizes that it is not
possible to remove 9 single units because they only have 7 units
in the Ones column, ask your child why can't 9 be subtracted
from the blocks in the Ones column in the place-value chart.
Instruct your child to remove 1 rod from the place-value chart
and exchange it for 10 units. Then have your child place the units
in the Ones column. Reinforce that the combined value of the
rods and units have not changed.
Ten(s) One(s) Ten(s) One(s)

Have your child subtract 9 from 27 by taking away 9 units from

the Ones column. Then have your child identify the remaining
value on the place-value chart. Some children might
understand the algorithm
Ten(s) One(s)
using paper and pencil
but can't show the 27 + 9 = 18
regrouping using
manipulatives. You can Tens Ones

2 7
have the child write the
number sentence and
then use the + 9
manipulatives to build
number sense and 18
understanding.

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 Ten(s)
One(s)

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 Ten(s)
One(s)

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 Hundred(s)
Ten(s)
One(s)

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 Cut
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 Cut
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 Subtraction Chart

- =

Tens Ones

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