Written calculation subtraction answers accompanies the corresponding pupil book and provides correct answers to all questions each of the six answer books begins with a useful reminder of the key principles in the pupil book and includes a card cover making it a durable resource suitable for frequent reference. Written calculation provides simple instruction worked examples and structured practice in the aspects of written calculation that pupils need to master by the end of key stage 2 the series comprises six pupil books six answer books a teachers guide and a teachers resource book and uses methods recommended in the national curriculum. Written calculation comprises six pupil books six answer books a teachers guide and a teachers resource book and uses methods recommended in the national curriculum pupils beginning written calculation subtraction should have an understanding of the value of digits in two and three digit numbers experience of adding and subtracting single digit numbers and know their addition number . Schofield sims written calculation subtraction answers contents step 1 two digit subtraction no exchange 4 step 2 three digit subtraction no exchange 6 step 3 three digit subtraction exchanging 1 ten for 10 units 8 step 4 three digit subtraction exchanging 1 hundred for 10 tens 10 step 5 three digit subtraction exchanging once 12. Calculation and one efficient written method of calculation for subtraction which they know they can rely on when mental methods are not appropriate these notes show the stages in building up to using an efficient method for subtraction of two digit and three digit whole numbers by the end of year 4
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