Lesson Plan: Mental Subtraction of Numbers up to 1000 Mathematics • 2nd Grade

This lesson plan includes the objectives, prerequisites, and exclusions of the lesson teaching students how to use mental strategies to subtract numbers up to 1,000.


Students will be able to

  • subtract three-digit numbers by counting back,
  • subtract three-digit numbers by counting on,
  • subtract three-digit numbers using compensation,
  • choose appropriate strategies to subtract.


Students should already be familiar with

  • mental addition of numbers up to 1,000.


Students will not cover

  • column subtraction or other paper-and-pencil methods of calculation,
  • mental subtraction involving numbers greater than 1,000.

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