STEP 1
- Children separate a larger group of up to 10 objects into two smaller groups.
- Repeatedly separate a group of objects into smaller groups per the table below. For example, 1 pencil from 3 pencils leaves 2 pencils, 4 coins from 5 coins leaves 1 coin, and 9 cars from 10 cars leaves 1 car, etc.
- When children are ready, have them separate the object groups themselves.
- Children must perfectly master the operations listed in the table before proceeding to the next phase of the lesson.

STEP 2
- Children separate groups of objects they can’t see, but can imagine (bears, mountains, trees).
- Using the table above as a guide, ask children to call out the answer to questions such as, ‘How many are one shoe from three shoes?’ and ‘How many are nine frogs from ten frogs?’
- Give numerous exercises on each number, with constant reviews, until children can recite each operation in the table with great accuracy and rapidity.
STEP 3
- In this phase, do not mention objects. Children subtract numbers directly.
- Using the table above as a guide, ask children to call out the answer to questions such as, ‘How many are one from two?’ and ‘How many are five from six?’
- Give numerous exercises on each number, with constant reviews, until children can perform each operation with great accuracy and rapidity.
STEP 4
- Direct children to practice writing and reciting the subtraction problems listed in the table above. For example, they would write and then recite:
- 1 from 10 leaves 9
- 10 minus 1 is 9
- 10 – 1 = 9
- Repeat for each combination in the table until the children master the tasks.
STEP 5
Have children copy, solve, and recite the following table:
- 9 + 1 or 1 + 9 = ; therefore 10 – 1 = ; 10 – 9 =
- 8 + 2 or 2 + 8 = ; therefore 10 – 2 = ; 10 – 8 =
- 7 + 3 or 3 + 7 = ; therefore 10 – 3 = ; 10 – 7 =
- 6 + 4 or 4 + 6 = ; therefore 10 – 4 = ; 10 – 6 =
- 5 + 5 = ; therefore 10 – 5 = ;


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