Steps
STEP 1
- Children separate a larger group of up to 14 objects into two smaller groups.
- Repeatedly separate a group of objects into smaller groups per the table below. For example, 5 pencils from 5 pencils leaves 0 pencils, 8 coins from 13 coins leaves 5 coins, and 9 cars from 14 cars leaves 5 cars, 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 six shoes?’ and ‘How many are nine frogs from fourteen 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 six?’ 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:
- 5 from 14 leaves 9
- 14 minus 5 is 9
- 14 – 5 = 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:
- 13 + 1 or 1 + 13 = ; therefore 14 – 1 = ; 14 – 13 =
- 12 + 2 or 2 + 12 = ; therefore 14 – 2 = ; 14 – 12 =
- 11 + 3 or 3 + 11 = ; therefore 14 – 3 = ; 14 – 11 =
- 10 + 4 or 4 + 10 = ; therefore 14 – 4 = ; 14 – 10 =
- 9 + 5 or 5 + 9 = ; therefore 14 – 5 = ; 14 – 9 =
- 8 + 6 or 6 + 8 = ; therefore 14 – 6 = ; 14 – 8 =
- 7 + 7 = ; therefore 14 – 7 =
STEP 6
- Assess mastery by reading aloud the word problems below and having the children mentally compute and recite the solutions. If children have difficulties, repeat the prior phases and then reassess.



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