The topic “Subtraction with Borrowing” introduces children to the concept of subtracting two-digit numbers that require borrowing. They will learn to perform vertical subtraction, starting with the ones place and borrowing from the tens place when necessary. This technique helps children understand the importance of place value in subtraction and how to manipulate numbers to find accurate solutions. By mastering this method, children will develop their computational skills and gain confidence in tackling more complex subtraction problems. Overall, this topic lays a foundation for understanding multi-digit subtraction and enhances their overall mathematical proficiency.