Basic 3 · Mathematics · Number Operations
Subtracting in Your Head
In this topic you will use quick strategies to subtract numbers within 100 in your head.
By the end of these notes you should be able to:
- Subtract by counting back in tens and ones
- Subtract by counting up to find the difference
- Use round and adjust to subtract
What you already know
- Adding in your head
Copy everything that has a blue line on its left into your notebook. The other parts are for reading.
- Strand
- Number
- Sub-strand
- Number Operations
- Indicator
- B3.1.2.3.2 – Use strategies to mentally subtract whole numbers within 100
Introduction
You have GH₵50. A book costs GH₵35. How much change will you get? Count up from 35 to 50 in your head.
1. Strategies for Subtracting
| Strategy | Example | How |
|---|---|---|
| count back tens then ones | 85 − 32 | 85 − 30 = 55, then 55 − 2 = 53 |
| count up (find the difference) | 50 − 35 | 35 + 5 = 40, 40 + 10 = 50; 5 + 10 = 15 |
| round and adjust | 72 − 19 | 72 − 20 = 52, then add 1 = 53 |
| use addition facts | 16 − 9 | 9 + 7 = 16, so 7 |

Example
64 − 27 in your head.
- Subtract tens: 64 − 20 = 44
- Subtract ones: 44 − 7 = 37
Answer: 64 − 27 = 37
Tip: Counting up is the way shopkeepers give change.
New words
- difference
- The answer to a subtraction.
- count back
- To subtract by counting down.
- count up
- To find a difference by counting from the smaller number.
- adjust
- To change a little to fix the answer.
Summary
- Count back in tens then ones.
- Count up to find the difference.
- Round and adjust: 72 − 19 = 72 − 20 + 1.
Class activity: Change Game
- One partner is a shopkeeper; the other buys items up to GH₵100.
- The buyer pays with a GH₵100 note.
- The shopkeeper counts up to give change in their head.
You need: Bottle tops, Bundles of sticks, Exercise books
Exercises
Answer in your exercise book first, then check your answers.
1. 90 − 30 = ?
- A. 60
- B. 50
- C. 70
- D. 120
Show answer
Answer: 609 tens − 3 tens = 6 tens.2. 75 − 28 = ?
- A. 47
- B. 53
- C. 57
- D. 43
Show answer
Answer: 4775 − 30 = 45, add 2 = 47.3. Counting up can find the difference.
- A. True
- B. False
Show answer
Answer: TrueThat is a subtraction strategy.4. 81 − 19 = 72
- A. True
- B. False
Show answer
Answer: False81 − 20 = 61, add 1 = 62.5. 100 − 40 = ______
Show answer
Answer: 6010 tens − 4 tens = 6 tens.6. Use counting up to find 60 − 45.
Show answer
Answer: 45 + 5 = 50, + 10 = 60; 15Count from 45 to 60.
Homework
- When an adult buys something, work out the change in your head.