


Carry and Borrow
Numbers  Math Lesson Plan

In this lesson, students will have the opportunity to use number relationships
to represent information and solve problems by demonstrating an understanding of
place value, number relationships, relative size, and reasonableness of answers
in problemsolving situations. By the end of the lesson, students will be able
to understand ones and tens place values in numbers, add one and two digit
positive whole numbers that require carrying values of ten for a correct sum,
and subtract one and two digit whole numbers that require borrowing for a
correct result.
Carry and Borrow (or Regroup, or Trade*): A twopart lesson
Grade Level: 2
I Concepts: Place value, carrying in addition, borrowing (regrouping, trading*)
in subtraction
(The lesson is in two parts, which could be presented separately from each
other.)
II. Objectives:
Students will understand ones and tens place values in numbers.
Students will add one and twodigit positive whole numbers that require
carrying values often for a correct sum.
Students will subtract one and twodigit whole numbers that require borrowing
(regrouping, trading*) for a correct result.
III. Materials:
Optional  portable "sandwich board" white board that extends to
the floor, so the class can sit in a semicircle around it
(otherwise, use the classroom board while students sit in desks)
Baskets (2)
Large numbers (plastic, paper, or wood)
Carry and Borrow (Regroup. Trade In*) song (for teacher's
reference)
Dienes blocks  longs and units
Part One
Practice papers with two addition problems each
Worksheets of colored paper with addition problems
Part Two
Practice papers with two subtraction problems each
Worksheets of colored paper with subtraction problems
IV. Procedures, Part One  Carry:
A. Introduction
1. Show students the basket and ask what it is and what it's used
for (carrying).
2. Place numbers in the basket and explain that they
will be carrying numbers.
B. Learning activities
1. Review an addition problem such as 4 + 5. Line one number under the other and
say, "You add numbers in line."
2. Write an addition problem (such as 4 + 6) with a sum of 10. When the students
correctly say "ten," say, "You get a sum that's greater than nine."
3. Write the sum off to the side and explain that the 0 is in the ones place and
the 1 is in the tens place. There are no ones and one ten.
4. Say to the students, "When you add numbers in line, and you get a sum that's
greater than nine, what do you do?"
5. Demonstrate by writing 0 while saying, "Put the ones under the line." Explain
that 4 and 6 are in the ones place, so the 0 goes under them.
6. Demonstrate by writing 1 while saving, "Carry all the extra tens to the
left."
7. Write an addition problem such as 14 + 7. Ask the students how many ones and
how many tens there are in the twodigit number (14).
8. Tell the students, "We're going to learn a carrying song."
9. Sing and have the students repeat, "When you add numbers in line." Ask, "What
do you get?"
10. Ask, "Is it greater than nine?" Sing and have the students repeat, "And you
get a sum that's greater than nine."
11. Ask, "What do you do?" Sing and have the students repeat, "Put the ones
under the line."
12. Ask, "Then what do you do?" When the students respond with "carry," sing and
have them repeat, "And carry, carry, carry."
13. Show that they must carry their numbers to the top of the left, because
there's more to add. Sing and have the students repeat, "Carry, carry." "Carry
all the extra tens to the left." "Carry, carry, carry."
14. Finish the problem.
15. Practice the song together. Some suggested motions (be sure students have
plenty of "self space" for action):
When you add  Index fingers make a "+"
Numbers in line  Right hand above left hand, fingers together, palms out
And you get a sum that's greater than  Extend arms out
to the sides
Nine  Hands in front of body with nine fingers extended
Put the ones  Hold up right hand, fingers together, palm out
Under the line  Place left arm horizontally above right hand
And carry, carry, carry  Cup right hand and "carry" left hand to the left for
each "carry"
Carry, carry  Do carrying motion once for each "carry"
Carry all the extra tens to the left  Hands in front of
body, fingers extended, palms out; make curved motion left and up
Carry, carry, carry  Do carrying motion once for each "carry"
C. Conclusion
With basket in hand, ask students what they learned.
(When, what, and where do they carry?)
D. Extension
1. Pair up the students. Give each pair a practice sheet with two addition
problems.
3. Each student does a problem, coached by the other student in the pair.
V. Evaluation
Students select an addition worksheet in the paper color they like and
individually do the problems.
VI. Procedures, Part Two  Borrow (Regroup, Trade*);
A. Introduction
1. Select two students (tens and ones)
Give numbers to the tens student. Give the empty basket to the ones student.
2. Ask how the ones student can get numbers. Elicit borrow
3. Have the ones student borrow from the tens student. ( A language arts
extension would be to clarify lend and borrow.
1. Select two students (tens and ones). Give long Dienes blocks in a basket to
the tens student. Give one unit block in a basket to the ones student.
2. Ask how the ones student can get more units. Elicit the tens giving a long to
the ones. Say, We take one long group from the tens and give it to the ones
3. Explain that the one long group can be cut into ten units. Exchange the long
for ten units. Say, We regroup (or trade in) one ten into (for) ten ones.
B. Learning activities
1. Write subtraction problems such as 9  8 and 187. Show
that the bigger number is above the smaller number. Finish the problems.
2. Write a subtraction problem such as 15  6. Show that the 5 has "ten more on
the left to give you all of 15." That makes the top number bigger so you can
subtract. Finish the problem.
3. Write a subtraction problem such as 45  9. Ask, "To subtract a bigger number
from a smaller number, what do you need?"
4. Say, "You need ten more to give you it all," and write a small 1 to the left
of the 5. Say, "We have all of 15 now."
5. Ask, "Where did the ten come from?"
6. Say, "We borrowed (regrouped, traded*) one ten from the left, from the tens
place." Cross through the 4.
7. Say, "We borrowed (regrouped, traded*) one ten. How many tens do we have in
the tens place now?"
8. After the students say, "Three," say, "So, we need to remember that's one
less ten on the left."
9. Do the subtraction from right to left.
10. Write a subtraction problem such as 53  18.
C. Conclusion
With the empty basket in hand, ask students what they learned. (When, what, and
from where do they borrow? What must they remember?)
With the two baskets in hand, ask students what they learned about groups. (How
do they regroup or trade? What must they remember?)
D. Extension
1. Pair up the students. Give each pair a practice sheet with two subtraction
problems.
2. Each student does a problem, coached by the other student in the pair.
VII. Evaluation
Students select a subtraction worksheet in the paper color they like and
individually do the problems. 







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