Lesson Plan

Show Me the Money! Two-Digit Subtraction

Who doesn’t like to spend money and plan parties? Students will subtract two-digit numbers as they calculate the remaining money for their party supplies. They will subtract in multiples of ten and focus on place value.
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Need extra help for EL students? Try the Subtraction Strategies pre-lesson.
View aligned standards
Need extra help for EL students? Try the Subtraction Strategies pre-lesson.

Learning Objectives

Students will be able to subtract by tens using number lines.

The adjustment to the whole group lesson is a modification to differentiate for children who are English learners.
EL adjustments


(5 minutes)
  • Say, “Imagine we just won a district contest for the class with the most perfect attendance. The principal told me we earned a party! Now all we have to do is plan the party and make sure we have enough money to purchase all the supplies. Are you ready to help me spend some money?”
  • Read the student objective and have them provide examples of two-digit numbers (one whole number in both the ones and tens place), subtracting, and number lines.


  • Include examples of two-digit numbers that students have seen at home or school, like bus or room numbers.
  • Show and label examples or photos of different party supplies.
  • Teach the meaning of the dollar sign symbol.


  • Show students an example of a number line. Tell students to turn and talk to a partner and explain how a number line is a helpful tool for adding and subtracting.
  • Provide the sentence frame, "If I was having a party, I would buy ________." Choose students share ideas for supplies using the sentence frame.