One simple activity to introduce subtraction is completed by grouping children into pairs and giving each pair 10 objects. One child begins with the 10, while the other has none. Call out commands to the class, saying things like, "Give your partner two items." Ask them to count how many are left. Or state, "Keep four objects. How many do you have left?" This simple activity teaches children the concept of subtraction.
Group students into pairs and give each pair a deck of cards. Either remove all cards without numbers, or assign a value to each. When the game begins, each student turns over the first two cards in his deck and calculates the difference in the amounts. For example, assume one student turns over a 7 and a 6. His answer is 7 -- 6 = 1. The second student turns over a 9 and a 3. His answer is 9 -- 3 = 6. The second student wins all four cards because his subtraction answer is higher. Repeat this process until one student has all the cards.
The game of yardstick subtraction is an easy way for children to visualize how subtraction works. It begins by the teacher giving a ruler or yardstick to each child. Students are also given small objects to use as markers to play this game. When you are ready to begin, call out numbers, one at a time. Limit the numbers from one through 10. Have each child place a marker by the number you called out. After it is marked, call out another number and ask the children to place another marker at the number. If the second number is less than the first, have the child count down from the original number to the second number to illustrate how subtraction works.
Set up a shopping game, made easy, for this age group. Divide children into pairs and hand out play money. Arrange items to buy and make the children give a larger amount for the item than what it really costs. The other student must then subtract the cost of the item from the amount given. He then gives change to the other student.