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The aim of Level B is for students to acquire vertical addition and subtraction skills based on their addition and subtraction skills developed up to Level A, in order to obtain the skills necessary for Level C.
IMPORTANT POINTS
In 2-digit vertical addition from Workbook B11, students learn vertical addition, progressing from additions without carries to additions with carrying from the units column and then additions with carrying from both the units and tens columns. In order for smooth progress in 3-digit vertical addition, it is important to master the basics of carrying by practising the addition of 2-digit numbers.
It is essential to confirm if students can solve these problems by themselves when they get to carrying and borrowing (such as in B21, 41, 131, and 161). Students learn carrying from units to tens column and this needs to be mastered and understood before proceeding in B41 where sums become 3 digits and the calculation procedure becomes more complicated.
Subtraction is introduced from Workbook B101. In particular, students tend to make mistakes in the subtraction of 3-digit numbers from Workbook B161 onwards. In order to master the basics of borrowing, students need to pay attention to the procedure, and, as with addition, have sufficient practice of the subtraction of 2-digit numbers.
The 4th and 9th worksheets of each 10–worksheet set include word problems. In order to solve the word problems, it is important for students to have sufficient calculation skills and reading comprehension ability.

