Amount in Peso:

₱0.05 or 5 ¢

Amount in Words
Five centavos
Amount in Peso:
₱0.10 or 10 ¢

Amount in Words
Ten centavos
 Amount in Peso:
₱0.25 or 25 ¢

Amount in Words
Twenty-five centavos
Amount in Peso:
₱1.00

Amount in Words
One Peso
Amount in Peso:
₱5.00

Amount in Words
Five pesos
Amount in Peso:
₱10.00

Amount in Words
Ten pesos
Amount in Peso:
₱20.00

Amount in Words
Twenty pesos
Amount in Peso:
₱50.00

Amount in Words
Fifty pesos
Amount in Peso:
₱100.00

Amount in Words
One hundred pesos
Directions: Write the following amounts in words.
1.)     ₱0.10     ____________________________

2.)     ₱5.00       _________________________________

3.)     ₱10.00      ________________________________

4.)     ₱20.00      _________________________________

5.)     ₱50.00      _________________________________

1- to 2-digit numbers with sums up to 50
• To add two-digit numbers mentally, add the
digit in ones place then in tens place.

Example 1:  15 + 23

We can write the addends vertically.

  Step 1:  Add the ones   Step 2:  Add the tens
Tens Ones Tens Ones

1 5 1 5
+ 2 3 + 2 3
8 3 8
 Example 2: 14 + 4 =
       Step 1:  Add the ones           Step
  2:  Add the tens      
TENS ONES TENS ONES
1 4 1 4
+ 4 + 4

8 1 8
B. 3-digit numbers and 1-digit numbers

To add the three-digit numbers by ones

mentally, add the digit in ones place and bring
down the digits in tens and hundreds place of
the first addends.

Example 1: 232 + 4
   Step 1:  Add the ones   Step 2:  Add the tens
HUNDRE TENS ONES HUNDRE TENS ONES
DS DS
2 3 2 2 3 2
+ 4 + 4
8 3 8
HUNDRE TENS ONES
DS
  Step 3:  Add the hundreds
2 3 2
+ 4
2 3 8
C. three -digit numbers and tens (multiples of 10 up to 90)

To add three – digit number by tens mentally, bring down

the ones digit in the first addend. Add the tens digit and
bring down the hundreds digit of the first addend.

Example: 539 + 60
   Step 1:  Add the ones   Step 2:  Add the tens
HUNDRE TENS ONES HUNDRE TENS ONES
DS DS
5 3 9 5 3 9
+ 6 0 + 6 0
9 9 9
HUNDRE TENS ONES
DS
  Step 3:  Add the hundreds
5 3 9
+ 6 0
5 9 9
D. 3-digit numbers and hundreds (multiples of 100 up to
900)

To add three-digit numbers by hundreds mentally, add the

hundreds digits and bring down the tens and ones digits in
the first addend.

Example: 417 + 500

   Step 1:  Add the ones   Step 2:  Add the tens
HUNDRE TENS ONES HUNDRE TENS ONES
DS DS
4 1 7 4 1 7
+ 5 0 0 + 5 0 0
7 1 7
HUNDRE TENS ONES
DS
  Step 3:  Add the hundreds
4 1 7
+ 5 0 0
9 1 7
A.  Directions:  Find the sum mentally.  
1.      1 4                   2.      2 4                     3.    4 1 5           4.      6 8
1              
     + 1 5                         + 3 5                         +       3                +       5    
          

5.     1 2 0                6.     7 4 2              7.    4 6 0             8.      2 4 8       

    +    3 0                       +   50                  + 5 0 0                   +  1 0 0

9.     7 4 2               10.     2 4 8       
     +    5 0                     +    8 0     
1. Estimated difference is the difference obtained when the
minuend and subtrahend are rounded off based on their highest
place values before subtracting. Here is how to do it.

Step 1: Write the 3,296

minuend and
subtrahend in column.
- 2,384
Step 2: Round off the
minuend and 3,296 3,000
subtrahend based on - 2,384 - 2,000
their highest place
values.
Step 3: Find the
difference of the 3,296 3,000
rounded minuend and - 2,384 - 2,000
subtrahend. 1,000
Step 4: The 3,296 3,000
Estimated - 2,384 - 2,000
Difference is 1,000
1,000
Step 1: Write the 72,161
minuend and
subtrahend in column.
- 45,689
Step 2: Round off the
minuend and 72,161 70,000
subtrahend based on - 45,689 - 50,000
their highest place
values.
Step 3: Find the
difference of the 72,161 70,000
rounded minuend and - 45,689 - 50,000
subtrahend. 20,000
Step 4: The 72,161 70,000
Estimated - 45,689 - 50,000
Difference is 20,000
20,000
2. To subtract mentally is to answer the problem in
your head without using a piece of paper or pencil.
Examples:
 Directions: Estimate the difference.

1. 6,363 – 3,636 = ________

2. 45,182 – 16,319 = ________
3. 59,195 – 37,742 = ________
4. 52,542 – 50,638 = ________
5. 1,583 – 315 = ________