DepED Order No. 42, s. 2016.

Duration:
Learning Area: Grade Quarter:
iPlan No.: 1
Mathematics Level: 1 3rd Quarter Code:

Learning Competency/ies: Subtract numbers where both numbers are less than 100 using
(from the Curriculum concrete and pictorial models, without regrouping in 2-digit
Guide) minus 2-digit numbers.
Key Subtracting 2-digit numbers without regrouping involves
Concepts/Understandings breaking numbers into tens and ones, then subtracting each place
to be Developed value directly. Using concrete and pictorial models helps learners
visualize and understand the subtraction process more clearly.
I. Terminal Learning Objectives (TLO)
At the end of the lesson, the students are expected to:
1. Cognitive Domain
Subtract 2-digit numbers by 2-digit numbers without regrouping using concrete and
pictorial models;
2. Psychomotor Domain
Use concrete objects (e.g., counters or base-ten blocks) and drawings to demonstrate
subtraction of 2-digit numbers without regrouping, and
3. Affective Domain
Display enjoyment and confidence while solving subtraction problems with the
support of concrete and pictorial models.
II. Content:  Subtraction as "taking away" or "finding the difference."
 Numbers are composed of place values: tens and ones.
 Subtracting without regrouping means that each digit in the
subtrahend is smaller than or equal to the corresponding digit
in the minuend.
III. Learning Resources:  Activity Sheets
 Illustrations/Pictorial Models
 Concrete Materials
 Paper and Pencil
 Crayons
 Visual aids
 PowerPoint Presentation
 Video Presentation: “I Love Math” by Annylyn Hassan
(https://youtu.be/mBY5IdBtFlM?si=ckyiH9I6FwwYPom2),
“Opening Prayer” by Viy Fabregas
(https://youtu.be/RY5mG7FD8tE?si=EaLR92eAp-KO98R8)
IV. Procedures
1. Introductory Activities (5 minutes).
 Prayer
 Greetings
 Checking of Attendance
 Classroom Rules
 Energizer
 Review of the Previous Lesson

2. Activity/Strategy (10 minutes).

To promote curiosity among students and further involve them, the teacher will conduct a
game. The name of the game is “Subtraction Relay Challenge”. To start the activity, divide
the class into two groups, each consisting of 4 to 6 students. Have the groups or students
form straight lines. At the front of the classroom, set up two tables or stations—one for
Beginner Level (Grade 1) subtraction problems and the other for Advanced Level (Grade 2)
subtraction problems. Place cards with subtraction problems on each table.

When the teacher signals "Go," the first student in each group runs to the front, picks a
flashcard from their assigned level, and solves the problem. They verbally share their
answer to the whole class. After solving, the student runs back to tag the next teammate,
who then repeats the process. The game continues until all group members have
participated or until the timer reaches 5 minutes. To make the game enjoyable and fun,
there will be background music playing throughout the activity. When the music stops, it
signals the end of the game. Each correct answer earns 1 point for the group, and the team
with the highest score wins.

Questions:
Beginner Level: Grade 1
1. 15 - 12 = ?
2. 23 - 11 = ?
3. 19 - 15 = ?
4. 20 - 12 = ?
5. 41 - 30 = ?

Advanced Level: Grade 2

1. 30 - 19 = ?
2. 42 - 31 = ?
3. 40 - 20 = ?
4. 55 - 25 = ?
5. 30 - 15 = ?
 Answers:
Beginner Level: Grade 1
1. 3
2. 12
3. 4
4. 8
5. 11
Advanced Level: Grade 2
1. 21
2. 11
3. 20
4. 30
5. 15

3. Analysis (5 minutes).
After the activity, the teacher will ask the students the following questions:
 How did you feel while solving the subtraction problems?
 Was it easy or challenging to subtract the numbers? Why?
 What strategy did you use to solve the subtraction problems?
 What do you think is important to remember when subtracting numbers?
 Based on today’s activity, what do you think our lesson is about?

4. Abstraction (20 minutes).

The teacher will explain to the class that the previous activity was all about subtracting 2-
digit numbers without regrouping. Then, the lesson will be discussed through a PowerPoint
presentation.

Possible Strategies:
A. Using Concrete Materials - Physical objects you can touch and move, like counters,
base-ten blocks, or beads.
1. Represent 25 marbles using chips and then remove 13 chips. Twelve chips remain.
So, 25-13 = 12.
2. Represent 25 marbles using cubes and arrange them in sets of 10 cubes. Then, remove 13
cubes. Twelve cubes remain. So, 25-13 = 12.

3. Represent 25 using longs and ones in the place value chart, which is 2 longs and 5 ones.
Then, take away 13-one long, 3 ones. There are 2 longs and 5 ones. 2 longs take away 1
long is 1 long. 5 ones take away 3 ones is 2 ones. What remains are 1 long (in the tens
place) and 2 ones (in the ones place.) So, 25-13 = 12.

B. Using Pictorial Models - Drawings or pictures that represent the concept.

1. This is similar to the strategy in A2, but drawings or pictorial models are used.
So, 25-13 = 12

2. This is similar to the strategy in A3, but drawings or pictorial models are used. One tens
and 2 ones remain if 13 is removed from 25. So, 25-13 = 12.
 Follow-Up Questions:
1. If we have 30 marbles and take away 15, how many marbles are left?
2. Imagine if you have 10 apples and eat 7, can you solve the problem?
3. You have 25 balloons, and you give 12 to your friends. How many balloons are left?

5. Application (5 minutes).
To help students process the new information, consolidate their learning, and apply it in
meaningful ways, the teacher will assign a practice activity. Students will attempt to solve
the problems by pair, and those who feel confident can volunteer to answer on the board.
The teacher will provide a subtraction problems and ask students to solve it using the three
strategies discussed earlier (using concrete materials, and drawings/pictorial models).

Problem 1: Marjorie has 48 mangoes. Her friends ate 26 of those mangoes. How many
mangoes are left with her?
Problem 2: A box can contain 12 pencils. If there are already 5 pencils in the box, how
many more pencils do we need to fill it up?

Directions: Solve the problem using these two strategies:

1. Use concrete objects like chips or cubes.

2. Draw circles or pictorial models.

6. Assessment (10 minutes).

To gather relevant information about student performance and progress, or to assess their
understanding of subtraction concepts and strategies, the teacher will provide an assessment
where students solve subtraction problems using both concrete materials and pictorial
models. Students will use concrete materials, such as physical counters or blocks, to
represent numbers and will also draw pictorial models, using circles for ones and rectangles
for tens in their drawings. They will use crayons to make their work colorful and creative.
To visually demonstrate the subtraction process, they will cross out the amount being
subtracted. The assessment will be provided in printed form and will include problems
designed to evaluate their ability to apply subtraction strategies effectively. Students will be
graded based on a rubric.

Problems:

1. 20 - 12 = ? – Pictorial Models
2. 45 - 28 = ? – Concrete Materials
3. 56 - 16 = ? – Pictorial Models
4. 19 - 13 = ? – Concrete Materials
5. 17 - 10 = ? – Pictorial Models
 Rubric:

Criteria Excellent (10) Good (7) Fair (5)

Use of Drawings All drawings are Most drawings are Some drawings are
clear, complete, and clear and accurate. clear, but may be
accurate. incomplete.
Use of Colorful, neat, and Some creativity and Work is somewhat
Crayons/Creativity creative work with correct use of colorful, but lacks
proper use of crayons crayons. creativity.
for tens and ones.
Effort and Neatness All work is neat, Work is neat and Work is somewhat
organized, and shows shows good effort. neat but could show
great effort. more effort.
Total Possible Points: 30

Scoring:

 30-26 points: Excellent work, keep it up!

 25-20 points: Good job, but you can improve in some areas.
 19 below: Needs more practice and attention.

7. Assignment (2 minutes).
To prepare for the next lesson on subtracting 2-digit numbers in vertical form, the teacher
will give the students the following problems to solve.

Instructions:
Solve each of the problems by subtracting the numbers in vertical form. Make sure the
digits are aligned correctly in the tens and ones columns. Show your work clearly, and
check your answers to ensure they are correct. Submit your assignment in our next class.

Example: 91 - 30 = ?
Solution: 91
- 30
___
61

1. 42 - 21 = ?
2. 53 - 32 = ?
3. 64 - 41 = ?
4. 75 - 44 = ?
5. 80 - 50 = ?
 8. Wrap-Up/Concluding Activity (3 minutes).
To conclude the lesson on subtracting 2-digit numbers without regrouping, the teacher will
ask the students to reflect on the day's lesson with a few guiding questions:
 What did we learn today about subtracting numbers without regrouping?
 How do you subtract numbers without regrouping?
 What do we use to find the difference?
 Can you show me how to subtract 20 - 10?

Created by:
Name: Esther Ann O. Aclo School: Misamis University – Oroquieta Unit
Position/Designation: BEED - General Education Division/Office: Misamis University –
(Student Teacher) Oroquieta Campus
Contact Number: 09776709937 Email address: [email protected]