Place Values
Introduce the students to the concept of place values at the beginning of the year, as it will apply to the activities throughout the year. Write the number 5 and explain that since this also equals 1 + 1 + 1 + 1 + 1, the place value of 5 is "ones." Write the number 15 and note that "5" is also a ones. But since 15 = 10 + 5, the 1 is really equal to 10 and is thus a "tens." Write the number 315 and note that the 5 is still a "ones" and the 1 a "tens". But because 315 = 300 + 10 + 5, the 3 is really 300 and is thus a "hundreds."
Present place values in subtraction using a simple problem with single digit numbers: 3 - 2. Because they are ones, this also equals 1 + 1 + 1 - 1 + 1, with the final answer being 1.
Two-Digit Subtraction
Ease the students into two-digit subtraction using the subtraction of two multiples of ten, such as 40 - 10. Explain that when the ones are both zeros, they can be ignored during the subtraction. Subtract the tens, 4 - 1 = 3 and add the 0 back on for an answer of 30.
Move on to more complicated two digit numbers, such as 45 - 13. Write the numbers vertically, so that the 45 is above the 13. Subtract the ones: 5 - 3 = 2 and place that answer on the blank line below the ones column. Subtract the tens: 4 - 1 = 3 and write the answer on the blank line, for a final answer of 32.
Three-Digit Subtraction
Write the problem 380 - 225 on the board so that the numbers are lined up vertically. Instruct students to subtract the ones column first: 0 - 5. Remind the students of the process of regrouping, which they should have learned in the second grade when using two digit numbers. To make it possible to subtract the ones, a tens needs to be "borrowed" from the tens column, making the subtraction: 10 - 5 = 5.
Move on to the tens column and note that the 8 needs to lose one value since it loaned one next door: 7 - 2 = 5. Move to the hundreds column: 3 - 2 = 1.
Four-Digit Subtraction
Towards the end of the school year, introduce the students to the concept of a thousands place and emphasize the importance of being careful when working with such large numbers. Write the problem 3521 - 1257 on the board vertically. Subtract the ones: 1 - 7, so it needs to be regrouped as 11 - 7 = 4.
Move to the tens column, removing one from the 2 since it was loaned: 1 - 5, which requires regrouping from the hundreds to become 11 - 5 = 6. Move the the hundreds column, removing one from the 5 since it was loaned: 4 - 2 = 2. Finish with the thousands column: 3 - 1 = 2. Note that because the thousands didn't need to lend any to the hundreds, the subtraction could be performed as usual.