exchange

Subtraction With Exchange Tens And Units Worksheets. Pupils have to deduce the first number from the dienes blocks and then do the subtraction. Then introduce a sum where mr units must borrow from mr tens to make his sum work.

Then introduce a sum where mr units must borrow from mr tens to make his sum work. Exchange 10 into ten units and 100 into 10 tens. Regrouping in column subtraction is also known as ‘borrowing’ or ‘exchanging’.