The topic “Subtraction Formula” introduces children to fundamental concepts of subtraction through hands-on experiences and foundational equations. They will begin by learning to subtract within 5, focusing on recognizing and performing subtraction equations rather than solely writing them. This emphasis on understanding helps children grasp the concept of taking away quantities, reinforcing their comprehension of how subtraction operates as a mathematical process. As they progress, children will explore balancing subtraction equations within 10. This skill involves selecting the correct equations where both sides are equal, fostering their ability to understand the equality and relationship between numbers. This understanding of balanced equations is essential for developing critical thinking and problem-solving skills in mathematics. Overall, this topic equips children with essential subtraction skills and a deeper understanding of numerical relationships, laying a solid foundation for more advanced mathematical concepts and operations they will encounter in their future studies.