Teaching Resource

The Subtraction Algorithm – Teaching Presentation

PowerPoint | 38 pages|Grades: 3 - 6

An engaging subtraction algorithm teaching presentation.

Use this animated PowerPoint with your students when learning how to use the subtraction algorithm and borrowing.

Subtraction with Borrowing

Teaching vertical subtraction with borrowing/regrouping can be a challenge. This teaching presentation aims to simplify the process by using a conversational tone. You can narrate each step by reading the text and the on-screen visuals will match.

The presentation begins with an explanation of borrowing using concrete materials, i.e. MABs, to help visualise quite an abstract concept. Extend this portion of the presentation by having students replicate this using physical MABs and then using numbers of their own choosing.

Nothing to Borrow?

The teaching presentation also has a section describing what to do when a neighbouring column has nothing to borrow. You could complete this section at the same time as the first or separate these parts over two lessons to ensure your students grasp the concept of traditional borrowing before moving onto ‘double borrowing’.

Subtraction Slideshow

This presentation uses the animation features of PowerPoint. This may result in some slides appearing to have elements that overlap when viewed in edit mode. View the presentation in ‘Slide Show’ mode for best results and to see the awesome animations.


Take a look at our Addition Algorithm Teaching Presentation below:

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