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PRIMARY 2: MATHEMATICS – SECOND TERM | WEEK 3

Updated January 19, 2026Mathematics, Primary 2, Second Term

TOPIC: SUBTRACTION OF TWO-DIGIT NUMBERS WITH REGROUPING

A: TEACHING AND LEARNING MATERIALS

  1. Bundles of counting sticks.
  2. Place-value chart.
  3. Number cards.
  4. Counters.
  5. Pupils’ writing books and pencils.

B: REFERENCE MATERIALS

  1. Scheme of work.
  2. Recommended Mathematics textbook for Primary 2.
  3. Online educational resources.

C: PREVIOUS KNOWLEDGE

The pupils can subtract two-digit numbers without regrouping and understand tens and units.

D: PERFORMANCE OBJECTIVES

By the end of the lesson, pupils should be able to:

  1. Explain regrouping in subtraction.
  2. Change one ten into ten units.
  3. Subtract units correctly after regrouping.
  4. Subtract two-digit numbers with regrouping.
  5. Solve simple subtraction word problems.

E: CONTENT

Regrouping in Subtraction

Sometimes the top unit is smaller than the bottom unit.
We then take one ten and change it into ten units.

Example 1

Subtract:

32 − 17

We cannot take 7 from 2.
Change one ten from 3 tens into 10 units.
Now:

12 − 7 = 5

The tens left are:

2 − 1 = 1

Therefore:

32 − 17 = 15

Example 2

54 − 28

Change one ten:

14 − 8 = 6

Then:

4 − 2 = 2

Therefore:

54 − 28 = 26

Simple Word Problem

Tola has 42 sweets. She gives 18 sweets to her friends.
How many sweets remain?

42 − 18 = 24

Tola has 24 sweets left.

F: LESSON PRESENTATION

F1: Teachers’ Activities

  1. Revises subtraction without regrouping.
  2. Uses sticks to explain changing one ten into ten units.
  3. Demonstrates subtraction with regrouping.
  4. Solves examples with pupils.
  5. Gives practice exercises.
  6. Corrects pupils where necessary.

F2: Pupils’ Activities

  1. Regroup tens into units.
  2. Subtract units correctly.
  3. Subtract tens.
  4. Solve two-digit subtraction sums.
  5. Solve simple word problems.

G: CONCLUSION

The teacher revises that one ten can be changed into ten units when regrouping is needed.
The pupils practise subtraction carefully.

H: EVALUATION GUIDE

Pupils should be able to answer the following questions:

  1. Find: 31 − 16.
  2. Find: 42 − 18.
  3. Find: 53 − 27.
  4. Find: 64 − 38.
  5. What is one ten equal to in units?
  6. Musa has 51 mangoes and gives away 26. How many are left?