Lesson Plan: Column Subtraction of Three-Digit Numbers: Regrouping Hundreds Mathematics • 2nd Grade

This lesson plan includes the objectives, prerequisites, and exclusions of the lesson teaching students how to subtract from three-digit numbers when we have to regroup a hundred and record the calculation in columns.


Students will be able to

  • subtract two- and three-digit numbers from three-digit numbers with regrouping of hundreds,
  • make connections between concrete and abstract models of regrouping,
  • use a formal algorithm to solve calculations.


Students should already be familiar with

  • column subtraction of three-digit numbers with regrouping of tens.


Students will not cover

  • column subtraction with regrouping of tens and hundreds,
  • subtracting across zero,
  • estimating answers,
  • numbers with more than three digits.

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