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Ian Thompson explores the strategies used by children when calculating mentally and concludes that some are particularly important for later work.
Thompson, I. (1999). Mental Calculation Strategies for Addition and Subtraction. Mathematics in School. 28 (5), 1-4. Last accessed 2nd September 2013.
A brief exploration of some of the reasons for difficulties with subtraction and the connections which need to be made for a fuller understanding.
Devon Primary Maths Team. Why does Subtraction seem Difficult to Teach or Learn. Last accessed 20th August 2013.
A study of the calculation strategies used by Year 5 children in practice, which argues that children need mental strategies as well as written algorithms.
Borthwick, A. and Harcourt-Heath, M.. (2007). Calculation Strategies Used by Year 5 Children. Proceedings of the British Society for Learning Mathematics. 27 (1), 12-17. Last accessed 2nd September 2013.