Speed and accuracy are the prime motives of this module. Subtraction module is the best for students of class 4 to class 10. Class 4 students, according to us, should either opt for Junior subtraction module or directly subtraction module, as per their ability. In this module, the student is given practice through timed drill sheets and other methods so that a speed of 2 seconds per sum for a single digit subtraction with an accuracy of 94% is to be achieved. We believe that single digit subtraction with speed and accuracy is important for long calculations.