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Subject: Mathematics
Semester: 2
Period: 4
Week: 21
School Name:
Teacher’s Name:
Subject: Mathematics
Grade Level: Grade 2
Date: Week 21
Lesson Duration: 45 minutes
Week & Period: Week 21, Period 4
Topic: Subtraction with Regrouping
Sub-topic: Subtraction of Two-Digit Numbers Using Regrouping
Learning Objectives
By the end of the lesson, students should be able to:
Understand borrowing in subtraction
Subtract two-digit numbers where the top digit is smaller than the bottom digit
Previous Knowledge
Students already know subtraction without regrouping
Instructional Materials
Mathematics textbook for Grade 2
Lesson Development – ABC Model
A – Anticipation (Warm-up / Starter)
Time: 5–10 minutes
Teacher writes 52 − 21 and 43 − 18. Students notice when the top digit is smaller, regrouping is needed.
B – Building Knowledge (Main Lesson Body)
Time: 25–30 minutes
Regrouping in subtraction is called borrowing. Example:
42 − 27
Step 1: Ones column: 2 − 7 is not possible. Borrow 1 ten from 4 tens, leaving 3 tens. Ones become 12.
Step 2: 12 − 7 = 5. Tens: 3 − 2 = 1. Answer = 15.
Another example: 53 − 38
Borrow from 5 tens → 4 tens. Ones = 13.
13 − 8 = 5. Tens: 4 − 3 = 1. Answer = 15.
Learners’ Activities (Expanded):
Use number strips and place value charts to practice borrowing.
Story problems: A shop has 42 mangoes. 27 were sold. How many are left?
Peer-to-peer teaching in pairs.
Assessment Checks:
Solve 64 − 39 and 72 − 46.
Notes (Expanded & Detailed):
Borrowing ensures accurate subtraction when the top digit is smaller than the bottom digit in a column.
C – Consolidation (Conclusion & Assessment)
Time: 5–10 minutes
Summary: Borrow 1 from the next column to make subtraction possible when needed.
Evaluation Method (Expanded):
Exit slip: Solve 81 − 47.
Teacher will collect slips and provide oral feedback.
Assignment (Expanded):
Solve: 62 − 48, 74 − 59, 85 − 67.
Follow-up Activity:
Students create and solve their own subtraction word problem with regrouping.
Differentiation / Inclusive Strategies
Struggling learners use counters. Advanced learners solve 3-digit subtraction with borrowing.
Teacher’s Reflection (After Class)
What worked well? ___________________________________________
What needs improvement? ____________________________________
Students’ engagement level: ☑ High ☑ Medium ☑ Low