This worksheet uses directed number counters to make sense of subtraction with positive and negative numbers.

Starting with an example, section A requires students to state the calculation that an image of directed counters represents.

In section B, pupils will practice subtraction with directed numbers whilst drawing counters or using manipulatives to aid them.

Once students have articulated what they notice happens when negative numbers are subtracted, they are ready to answer the 20 questions in section C. Here, we encourage pupils to try without using manipulatives.

Our worksheet finishes with a puzzle where students will use a set of numbers to make eight correct subtraction statements.