The hands-on use of Base 10 materials by students helps them learn the meaning of whole number operations as well as understand the algorithms by which mathematics is communicated.

For teachers, this text acts as a guide in this work by demonstrating how to use Base 10 materials to have students understand the conceptual development of the operations involved.

Utilizing a step-by-step process, the text then assists teachers in having students take the conceptual ideas involved and link them to the written algorithm for recording the work in the addition and subtraction of two 2-digit numbers.

For use in the classroom with students, teachers are given outlines of Initial Teaching Lesson Plans that address each operation to assist in implementing this hands-on approach to the use of Base 10 materials.