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In part one of this article, you read about representing and adding numbers using base ten blocks. Once these two skills are mastered, it is time to move onto many a child’s nightmare: subtraction. Subtraction, as you may have heard, is essentially addition in reverse. It can be an arduous task on paper, but it can be quite easy with base ten blocks.

Recall that there are four different base ten blocks: cubes (ones), rods (tens), flats (hundreds), and blocks (thousands). Groups of ten base ten blocks can be regrouped or traded for equivalent amounts of other base ten blocks; for instance, ten cubes can be traded for one rod because both are worth ten. For subtraction, it is useful to know how to trade down rods, flats, and blocks. Trading down means converting larger place value blocks into smaller place value blocks. For instance, one flat can be traded for ten rods since they are both worth 100.

Before describing the subtraction procedure, let’s go over some vocabulary . . .

Minuend – The amount from which you are subtracting.

Subtrahend – The amount that you are subtracting.

Difference – The answer.

In the equation, 234 – 187 = 47, the minuend is 234, the subtrahend is 187, and the difference is 47. Most people don’t bother with the terms minuend and subtrahend, but they are useful in describing the subtraction procedure using base ten blocks.

To begin, represent the minuend with base ten blocks. Try to keep the blocks in order from largest to smallest as this will help to transfer knowledge and skills to paper and pencil methods later on. Remove from the minuend piles, enough blocks to represent the subtrahend. If there aren’t enough blocks available, trade some of the larger place value blocks until there are enough smaller place value blocks to remove. The resulting piles after the subtrahend is removed represents the difference.
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Base ten blocks are an excellent tool for teaching children the concept of addition because they allow children to touch and manipulate something real while learning important skills that translate well into paper and pencil addition. In this article, I will describe base ten blocks and how to use them to represent and add numbers.

The numbering system that children learn and the one most of us are familiar with is the base ten system. This essentially means that you can only use ten unique digits (0 to 9) in each place of a base ten number. For instance, in the number 345, there is a hundreds place, a tens place and a ones place. The only possible digits that could go in each place are the digits 0, 1, 2, 3, 4, 5, 6, 7, 8, or 9. In this example, the place value of the ones place is 5.

Base ten blocks turn the base ten concept into something children can see and touch.

Base ten blocks consist of cubes, rods, flats, and blocks. Cubes represent the ones place and look exactly like their name suggests – a small cube usually one centimeter by one centimeter by one centimeter. Rods represent the tens place and look like ten cubes placed in a row and fused together. Flats, as you might have guessed, represent hundreds, and blocks represent thousands. A flat looks like one hundred cubes place in a 10 x 10 square and attached together. A block looks like ten flats piled one on top of the other and bonded together.

In order to use base ten blocks to add numbers, students should be familiar with how to represent numbers using base ten blocks. To see what base ten blocks look like, and to try them out, go to the National Library of Virtual Manipulatives:

http://nlvm.usu.edu/en/nav/frames_asid_154_g_1_t_1.html

To represent a number using base ten blocks, make piles of base ten blocks to represent each place value. If your number was 2,784, you would make a pile of 2 blocks, a pile of 7 flats, a pile of 8 rods, and a pile of 4 cubes. It is useful to arrange the piles in a row in the same order that they appear in the number as that will be useful later on when children learn the paper and pencil algorithm.
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Learning French is not easy, so don’t believe when someone tells you it’s as simple as learning one, two, and three. However, there are several methods that can help you understand and learn French in the most effective way.

One of the most wonderful contributions of the Internet is online tutorials. Now, you can study French and master it with less effort through online French lessons. There are countless online French courses in the Internet but it’s important that you know which program corresponds to your needs. It won’t be as useful and effective to you as it can be to others if it doesn’t suit you.

One way of learning French language is by studying the online course lesson via the Internet. However, there are also online programs that allow you to download the whole course so you can copy it on CD and listen to it anywhere you go. Aside from that, interactive programs are also available online in which you can assess your knowledge as you advance your French lesson.

In addition, you can make use of online French courses in increasing your vocabulary, pronunciation and grammar. You can find such programs online that bring about creative and useful lessons that are designed for people who are having difficulty in learning French.

There are lots of websites that offers French vocabulary games and mind-benders that can help you enjoy while learning. Also, there are several online exercises such as critical analysis, web research etc. that could help you progress in a much enjoyable way.
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Now, even if you have an undergraduate degree in another discipline, you can earn a Masters of Accounting degree. The second option is for graduates of accredited undergraduate institutions who wish to earn a Masters degree in accounting. The Master of Accounting program admits students with undergraduate business degrees or the equivalent from accredited schools. The master of tax accounting (M.T.A.) degree is designed for students who are interested in careers in taxation. The master of tax accounting (M.T.A.) degree program is a multidimensional approach to education of the modern tax specialist. Strayer’s online masters degrees are in education, business administration, public administration, health services administration, professional accounting, communications technology, and management information systems. This conversion master’s programme aims to provide business degree holders with an intensive education in accounting and accounting-related knowledge and skills. You must inform the hiring agency of this experience or possession of master’s degree in accounting at time of interview.
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