Abacus for Children — Level 2· Lesson 5 of 8

10-விதி: கடன் வாங்கி கழித்தல்

10-Rule: Subtracting with Borrow

~12 min

Free

When ones can't give enough beads, borrow 10 from the tens rod and add the complement to ones. Borrowing across rods, understood clearly.

By the end of this lesson you will be able to— இந்த பாடத்தின் இறுதியில்

  • Recognise when the ones rod doesn't have enough beads to subtract
  • Apply the borrow rule: remove 1 from tens, add 10-complement to ones
  • Solve: 12−5=7, 14−7=7, 11−3=8 on a two-rod abacus

Let's Learn

What you will learn today

Subtract numbers from a two-digit value by borrowing from the tens rod when ones can't give enough.

🔁

Recall: 10-rule for addition

Last lesson: when ones overflows → add 1 to tens, subtract 10-complement from ones. Now: what happens when the ones rod doesn't have enough to subtract from?

Your abacus shows 12 (tens: 1, ones: 2). You need to subtract 5. The ones rod only shows 2 — not enough! You need to borrow from the tens rod. This is the 10-complement rule for subtraction.

The 10-complement rule for subtraction (borrow)

When the ones rod can't give enough to subtract N:

  • Remove 1 bead from the TENS rod (−10 from total value)
  • Add the 10-complement of N to the ONES rod
  • Net result: −10 + (10-complement of N) = −N

📐 Worked example: 12 − 5 = 7

Tens: 1, Ones: 2. Subtract 5.

  1. 1Can ones give 5? Ones only shows 2 — cannot subtract 5 directly.
  2. 2Borrow: remove 1 from tens (tens: 0), this gives us −10 to work with
  3. 310-complement of 5 is 5. Add 5 to ones: 2 + 5 = 7
  4. 4Tens: 0. Ones: 7. Read as: 7. And 12 − 5 = 7 ✓
Tens
|
Ones
7

📐 Worked example: 14 − 7 = 7

Tens: 1, Ones: 4. Subtract 7.

  1. 1Can ones give 7? Ones shows 4 — not enough.
  2. 2Borrow: remove 1 from tens (tens: 0)
  3. 310-complement of 7 is 3. Add 3 to ones: 4 + 3 = 7
  4. 4Tens: 0. Ones: 7. Answer: 7 ✓
Tens
|
Ones
7
💡

The logic of borrowing

When you remove 1 from tens (−10) and add the 10-complement of N, you net exactly −N. Verify: −10 + (10-complement of 5) = −10 + 5 = −5. Yes! The borrow undoes itself except for the N part.

🔍

Forgetting to add the complement to ones

Students often remove 1 from tens but forget to add the complement to ones. This gives an answer that is too small by the complement amount. Both moves are always required.

  • Wrong: 12−5 → remove 1 from tens only → shows 02 = 2 (wrong!)
  • Right: 12−5 → remove 1 from tens, add complement(5)=5 to ones: 2+5=7 → shows 07 = 7 ✓
✏️

Try it: 13 − 6

Set up: tens=1, ones=3. Subtract 6 using the borrow rule. What should your abacus show? (Answer: 7)

🎯 Goal: Show the number 13

Tens
|
Ones
Your abacus shows: 0
🌟

10-rule subtraction (borrow): when ones can't give enough, remove 1 from tens (−10), add 10-complement of N to ones. Net = −N.

Next: Both Rules Together — when one problem needs both the 5-rule and 10-rule.

Key Points

  • 10-rule subtraction: when ones can't give enough, borrow from tens
  • Remove 1 from tens (−10), add 10-complement of N to ones
  • Net result: −10 + complement = −N
  • Always do BOTH moves: remove from tens AND add to ones
G

Glossary

சொல் அகராதி

Borrow

கடன் வாங்கு

10-complement

10-நிரப்பு

Insufficient

போதுமான இல்லை

Add back

திரும்ப கூட்டு

Practice Activities

Speed Drill · விரைவு பயிற்சி

10-Rule Subtraction Drill

10 problemsType the answer, press EnterYour time is recorded — try to beat it next time!

Guided Additionவழிகாட்டு கூட்டல்

Follow every step on the abacus — you must earn each move!

+Guided Addition

Follow each step — the abacus starts at the right number. No jumping to the final answer!

15 − 7 = ?Step 1 of 3

Step 1

Set up: tens=1, ones=5. Subtract 7. Can ones give 7? Ones shows 5 — not enough. Use 10-rule borrow.

9

Your abacus shows: 15

Quizவினாடி வினா

Answer each question to check your understanding.

Question 1 of 3

Your abacus shows 11. You subtract 4. Why can't you subtract directly from ones?

Match the Termsபொருத்துக

Click a term on the left, then click its matching definition on the right.

MMatch terms to their definitions

Click a term, then click its matching definition.

Terms

Definitions

Ask10-Rule: Subtracting with Borrow — Abacus for Children — Level 2 | TamilGenius Lab