Subtraction with borrowing on soroban
Soroban for Parents

Subtraction with Borrowing on the Soroban: The Complete Parent's Guide to Teaching the 10-Complement Method

When my daughter hit 12-7 and couldn't figure out how to remove beads that weren't there, I knew we'd reached a pivotal moment. Here's how the soroban's elegant borrowing technique transformed her understanding of subtraction—and how you can guide your child through it.

14 min read

There's a moment in every child's soroban journey that separates basic counting from real mathematical understanding. For my daughter, it happened with 12 minus 7. She looked at the ones column showing 2, looked at me, and said, 'Mom, I can't. There's only 2 there and I need to take away 7.' That moment of confusion was actually the doorway to something beautiful—the complement method that would transform not just her soroban skills, but her entire conception of how numbers work together.

Understanding the Fundamental Challenge

Before diving into technique, let's understand why borrowing exists and why the soroban handles it so elegantly. When we subtract 7 from 12 using pencil and paper, we cross out numbers, write little 1s, and perform a process that feels almost magical to children—but a magic they don't really understand.

The soroban makes borrowing visible and logical. You can see the tens become available, watch the exchange happen in real physical beads, and understand exactly why the answer is what it is. This visual, tactile experience creates understanding that abstract algorithms cannot.

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The beauty of soroban borrowing: children see mathematics happening, not just follow arbitrary rules. When they understand why borrowing works, they can never be confused by it again.

The Core Concept: 10-Complements

Just as addition with carrying uses the concept of complements (pairs that add to 10), subtraction with borrowing uses the same complements in reverse. If you need to subtract 7 but don't have enough beads, you borrow 10 and add back the complement (3).

Think of it this way: subtracting 7 is the same as subtracting 10 and adding 3. The soroban makes this equivalence physical: remove a ten-bead, add three one-beads.

Need to SubtractComplement to AddWhy It Works
19Taking 1 = Taking 10, giving back 9
28Taking 2 = Taking 10, giving back 8
37Taking 3 = Taking 10, giving back 7
46Taking 4 = Taking 10, giving back 6
55Taking 5 = Taking 10, giving back 5
64Taking 6 = Taking 10, giving back 4
73Taking 7 = Taking 10, giving back 3
82Taking 8 = Taking 10, giving back 2
91Taking 9 = Taking 10, giving back 1

Step-by-Step: Solving 12 - 7

Let's walk through the problem that stumped my daughter, with detailed explanation at each step.

Step 1: Set 12 on the Soroban

Place 1 bead up in the tens column (representing 10) and 2 beads up in the ones column (representing 2). The soroban now shows 12.

Step 2: Attempt to Subtract 7 from Ones

Look at the ones column. There are only 2 beads. We need to remove 7. Impossible with what's there. This is the borrowing signal.

Step 3: Identify the Complement of 7

The complement of 7 is 3 (because 7 + 3 = 10). Remember this number—we'll add it to the ones column.

Step 4: Borrow 10 (Remove 1 from Tens Column)

Push down the 1 bead in the tens column. The tens column is now empty. We've 'borrowed' 10.

Step 5: Add Complement to Ones

Add 3 (the complement) to the ones column. We had 2, now we have 2 + 3 = 5. Push up 3 more beads in the ones column.

Step 6: Read the Answer

The soroban now shows: tens column empty (0), ones column with 5 beads. Answer: 5.

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The verbal pattern: 'Can't subtract 7 from 2. Complement of 7 is 3. Borrow 10, add 3. Two plus three equals five. Answer is 5.' Have your child say this aloud while doing the movements.

Another Example: 15 - 8

  • Set 15: 1 in tens, 5 in ones (using the upper bead for 5)
  • Attempt subtract 8: Can't—only 5 in ones column
  • Find complement: 8's complement is 2
  • Borrow 10: Remove the 1 from tens
  • Add complement: 5 + 2 = 7 in ones
  • Read answer: 7 ✓

Let's verify: 15 - 8 = 15 - 10 + 2 = 5 + 2 = 7. The math checks out, and your child can see exactly why.

A Third Example: 14 - 9

  • Set 14: 1 in tens, 4 in ones
  • Attempt subtract 9: Can't—only 4 in ones column
  • Find complement: 9's complement is 1
  • Borrow 10: Remove the 1 from tens
  • Add complement: 4 + 1 = 5 in ones
  • Read answer: 5 ✓

When Ones Column Gets Full During Borrowing

Sometimes adding the complement creates more than 5 in the ones column, requiring use of the upper bead. Example: 11 - 4.

  • Set 11: 1 in tens, 1 in ones
  • Attempt subtract 4: Can't—only 1 in ones
  • Find complement: 4's complement is 6
  • Borrow 10: Remove 1 from tens
  • Add 6 to 1: 1 + 6 = 7 (use upper bead + 2 lower beads)
  • Read answer: 7 ✓
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Adding the complement sometimes requires its own technique if the ones column can't hold the sum directly. Practice simple complements first before tackling these compound situations.

Common Mistakes and How to Fix Them

Mistake 1: Forgetting to Remove from Tens

Children sometimes add the complement but forget to borrow (remove from tens). Result: answer too big by 10.

Fix: Establish a physical sequence. Left hand points to tens while saying 'borrow,' then right hand removes the bead. Only then does the right hand move to ones column. Make the tens-column action impossible to skip.

Mistake 2: Using Wrong Complement

If a child confuses complements (adds 4 instead of 3 when subtracting 7), answers will be consistently off by 1.

Fix: Drill complements separately until automatic. Flash cards, verbal quizzes, or games asking 'what plus 7 equals 10?' Build this foundation before complex borrowing problems.

Mistake 3: Trying to Subtract Directly When Possible

Sometimes children use borrowing even when unnecessary (like 15 - 3, which needs no borrowing). This wastes time and creates confusion.

Fix: Always check first: 'Can I subtract directly?' Only borrow when the answer is no. Make this checking step explicit and required.

SymptomLikely CauseSolution
Answer 10 too highForgot to borrow (remove from tens)Practice borrow-first sequence
Answer off by 1Wrong complement usedDrill complements separately
Unnecessary borrowingNot checking if direct subtraction possibleAdd explicit checking step
Frozen, can't proceedOverwhelmed by stepsBreak into smaller drills
Random errorsComplement memory shakyMore complement practice

Building Automaticity: The Practice Progression

Phase 1: Complement Mastery (1-2 weeks)

Before any borrowing practice, ensure complements are instant. Quiz your child: '7's complement?' They should answer '3' immediately, without thinking. All nine complements must be automatic.

Phase 2: Slow Deliberate Practice (2-3 weeks)

Work through borrowing problems slowly, emphasizing the verbal script. Speed is irrelevant; correct process is everything. Use problems like 11-2, 12-3, 13-4 where complements are straightforward.

Phase 3: Mixed Practice (2-3 weeks)

Combine borrowing problems with non-borrowing problems randomly. The child must recognize which approach is needed. This builds the crucial 'check first' habit.

Phase 4: Speed Building (ongoing)

Only after accuracy is consistent, begin timing practice. Set achievable goals: 10 problems in 2 minutes, then gradually increase expectations. Never sacrifice accuracy for speed.

How Borrowing Relates to Addition Carrying

If your child has learned addition with carrying, borrowing is the mirror image. In carrying, when the ones column exceeds 9, we remove 10 from ones (using complement) and add 1 to tens. In borrowing, when the ones column can't provide enough, we remove 1 from tens and add 10 to ones (using complement).

These inverse operations use identical complements. A child who masters one finds the other easier to learn. Practice them together to reinforce the underlying relationship.

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Carrying and borrowing are two sides of the same coin. The complement that helps you 'carry over 10' in addition is the same complement that helps you 'borrow 10' in subtraction. Understanding this duality deepens mathematical comprehension.

Multi-Column Borrowing (Advanced)

Eventually, problems like 102 - 35 require borrowing across multiple columns. The same principle applies repeatedly: when you can't subtract in one column, borrow from the next higher column.

If the next column is also empty (like borrowing for 102 - 35, where the tens column is 0), you must first borrow from hundreds to fill tens, then borrow from tens to handle ones. This chaining is complex but follows the same fundamental logic.

Don't rush to multi-column borrowing. Master single borrowing thoroughly first. Premature advancement creates confusion and erodes confidence.

Practice Problems for Your Child

Level 1: Basic Borrowing

  • 11 - 2 = 9 (complement of 2 is 8, so 1 + 8 = 9)
  • 11 - 3 = 8 (complement of 3 is 7, so 1 + 7 = 8)
  • 11 - 4 = 7 (complement of 4 is 6, so 1 + 6 = 7)
  • 12 - 5 = 7 (complement of 5 is 5, so 2 + 5 = 7)
  • 13 - 6 = 7 (complement of 6 is 4, so 3 + 4 = 7)

Level 2: Varied Numbers

  • 14 - 7 = 7
  • 15 - 9 = 6
  • 16 - 8 = 8
  • 17 - 9 = 8
  • 13 - 8 = 5

Level 3: Mixed (Some Need Borrowing, Some Don't)

  • 15 - 3 = 12 (no borrowing needed)
  • 15 - 8 = 7 (borrowing needed)
  • 18 - 5 = 13 (no borrowing needed)
  • 18 - 9 = 9 (borrowing needed)
  • 14 - 4 = 10 (no borrowing needed)

FAQ: Common Parent Questions About Borrowing

Is soroban borrowing the same as school borrowing?

Mathematically yes, visually no. School algorithms use crossing out and rewriting. Soroban shows the same exchange physically. Children who understand soroban borrowing often find school algorithms suddenly make sense—they see what those abstract symbols represent.

What if there's nothing in the tens column to borrow?

Borrow from the next higher column (hundreds) first. If hundreds is also empty, go to thousands. The principle chains indefinitely. For beginners, stick to problems where tens column has something to borrow.

Should my child practice carrying and borrowing together?

Yes, once both are individually understood. They reinforce each other since they're inverse operations using the same complements. Mixing them builds deeper number sense and prevents confusion about when to use which technique.

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Ready to master soroban subtraction? Sorokid's step-by-step lessons guide your child through borrowing with visual demonstrations and adaptive practice.

Start Learning Borrowing

Frequently Asked Questions

What is the 10-complement method for soroban subtraction?
The 10-complement method is used when you need to subtract a number larger than what's available in the ones column. Instead of subtracting directly, you borrow 10 from the tens column and add the complement (what would make 10 with the number you're subtracting). For example, to subtract 7, you borrow 10 and add 3, because 7 + 3 = 10.
Why can't I just remove beads directly when there aren't enough?
When there aren't enough beads in a column to subtract, you must borrow from the next column—just like in pencil-and-paper math. The soroban makes this exchange visible: removing one bead from tens (worth 10) and adding its equivalent in ones through the complement.
How do I know which complement to use?
The complement is always the number that, when added to what you're subtracting, equals 10. Subtracting 7? Add 3 (because 7+3=10). Subtracting 4? Add 6 (because 4+6=10). Children should memorize all nine complements before attempting borrowing problems.
What if my child forgets to remove from the tens column after adding the complement?
This is the most common borrowing mistake. Establish a physical sequence where the left hand points to tens and says 'borrow' while the right hand removes the bead. Only after this action should the child move to the ones column. Making tens-column action physically first prevents forgetting.
Is soroban borrowing different from how schools teach it?
Mathematically identical, visually different. Schools use crossing out and rewriting numbers. Soroban shows the same exchange with physical beads. Children who understand soroban borrowing often find school algorithms suddenly make sense because they can visualize what the abstract symbols represent.
What if the tens column is empty and I need to borrow?
You must borrow from the next higher column (hundreds) first to put something in tens, then borrow from tens for ones. This chaining follows the same principle but requires more steps. Master single-column borrowing thoroughly before attempting these complex chains.
How long does it take children to master borrowing?
Typically 6-8 weeks of regular practice: 1-2 weeks for complement mastery, 2-3 weeks for slow deliberate practice, 2-3 weeks for mixed practice, then ongoing speed building. Don't rush—solid fundamentals matter more than quick advancement.
Should children practice borrowing and carrying together?
Yes, once both are individually understood. They're inverse operations using identical complements, so practicing them together reinforces the underlying number relationships. Mixed practice also builds the crucial skill of recognizing which technique each problem requires.
What's the relationship between addition carrying and subtraction borrowing?
They're mirror images. In carrying, when ones exceeds 9, remove 10 from ones and add 1 to tens. In borrowing, when ones can't provide enough, remove 1 from tens and add 10 to ones. Same complements, opposite directions. Understanding this duality deepens mathematical comprehension.
How do I know if my child is ready to learn borrowing?
Prerequisites: comfortable setting any two-digit number on soroban, can do simple subtraction without borrowing, knows complements of 10 automatically. If your child hesitates on '7's complement is?' they need more complement practice before borrowing introduction.