Lesson Overview

This grade 2 place value lesson plan focuses on trading and regrouping using base ten blocks. Students build a concrete understanding of ones, tens, and hundreds by physically trading ten ones for a ten-rod, and ten ten-rods for a hundreds flat. This hands-on approach connects directly to the Number strand expectations found across Canadian provincial math curricula, including Ontario’s Grade 2 math expectations and the Western and Northern Canadian Protocol (WNCP) framework used in BC, Alberta, Saskatchewan, Manitoba, and the territories.

The lesson runs approximately 60 to 75 minutes and works well as a standalone introduction to regrouping or as part of a larger place value unit. It suits a whole-class or small-group format.

Learning Goal

Students will understand that our number system is built on groups of ten, and that ten of any unit can be traded for one of the next larger unit. They will use base ten blocks to represent two- and three-digit numbers and explain the value of each digit.

Success Criteria

  • I can show a two-digit number using ones and tens blocks.
  • I can trade 10 ones blocks for 1 tens rod and explain why they are equal.
  • I can read and write a number in standard form, expanded form, and with a place value chart.
  • I can explain what each digit in a two-digit number means.

Materials

  • Physical base ten blocks (ones cubes, tens rods, hundreds flats) or free printable base ten blocks on cardstock (see Related Resources below)
  • Printed place value mats (ones and tens columns, with an optional hundreds column for extension)
  • Dice (standard six-sided, two per pair of students)
  • Mini whiteboards or scrap paper
  • Pencils and counters
  • Projector or whiteboard for direct instruction

If your school does not have enough physical manipulatives, printing the free base ten block sheets on cardstock and laminating them gives each student a personal set that holds up all year.

Hook

Start by placing a messy pile of 23 loose pennies on a table where students can see them. Ask: “How would you count these quickly? Is there an easier way than counting one by one?” Let two or three students share ideas.

Then group the pennies into stacks of ten. Count the stacks together and the leftovers. Connect this directly to the word “trade”: ten pennies can trade for one dime. That single idea, ten ones become one ten, is the entire lesson in one sentence. Write it on the board and leave it there.

Direct Instruction

Model with base ten blocks at the front of the room. Show students 14 ones cubes spread out randomly. Count them aloud together. Then ask: “Can I make a trade anywhere here?” Physically slide ten ones together and swap them for a tens rod. Now you have 1 ten and 4 ones, which is 14.

Record the number on a place value chart with two columns labeled Tens and Ones. Write the digit 1 in the tens column and 4 in the ones column. Say out loud: “The 1 is worth 10. The 4 is worth 4. Together that is 14.” Repeat with 27 and then 30, making sure students see that 30 is 3 tens and zero ones.

Use the language “trade” and “regroup” interchangeably so students become comfortable with both terms. Many provincial standardized assessments use “regroup,” while everyday classroom talk often uses “trade.”

Guided Practice

Give each pair of students a place value mat and a shared set of base ten blocks or printed manipulatives. Call out a number, for example 18, and have students build it using only ones cubes first. Then signal them to make any trades they can. Walk the room and prompt with questions: “How many tens did you make? How many ones are left? What number is that?”

Repeat with the numbers 25, 31, and 40. For 40, some students will be surprised to end up with zero ones. Pause the class and discuss: “Is zero ones still a valid answer? What does zero mean in the ones column?”

For a short partner game, each pair rolls two dice and builds the resulting number with ones first, then trades. The student who correctly records the number on their whiteboard first earns a point. Keep rounds fast and low-stakes.

Independent Practice

Students complete a recording sheet where they are given a picture of base ten blocks and must write the number in standard form (for example, 34), expanded form (30 + 4), and in a place value chart. Include 6 to 8 questions, with the last two showing blocks that have not yet been traded, so students must identify the trade themselves before recording.

A free printable version of this recording sheet is available through the teaching resources section of The Canadian Teacher, along with the base ten block cutout sheets.

Consolidation

Gather students back together. Hold up a tens rod and ask: “What is this worth? How do you know?” Then hold up 10 ones cubes and ask the same. Confirm they are equal. Ask: “Why does it help us to trade when we are counting or adding big numbers?”

Exit ticket: each student draws or writes one number between 20 and 49 on a sticky note and shows it two ways, once with a quick sketch of blocks, once in expanded form. Collect these as you move to the next activity. A quick sort into “got it,” “almost,” and “needs more support” piles guides your next steps.

Differentiation

Students Who Need More Support

Limit the range to numbers 11 to 19 (a single trade of ten ones). Use colour-coded mats where the ones column is one colour and the tens column is another. Pair these students with a strong visual anchor like a hundreds chart they can point to as they build. Work with this group during independent practice rather than circulating broadly.

Students Ready for Extension

Introduce three-digit numbers and a hundreds flat. Ask these students to build numbers like 134 or 209 and explain what each digit is worth. You can also pose this challenge: “If you have 27 ones cubes and I give you 15 more, how many trades will you need to make? What number do you end up with?” This previews addition with regrouping without formally teaching the algorithm yet.

Multilingual Learners

Provide a bilingual place value chart if possible. Many families in Canada speak Punjabi, Mandarin, French, Arabic, or Tagalog at home, and a translated chart sent home reinforces the concept with family support. Focus on concrete manipulation over written response during the lesson itself. The physical act of trading blocks communicates the concept across language barriers more reliably than a worksheet.

Assessment

Use the exit ticket sticky notes for immediate formative data. During guided practice, use a simple checklist noting each student’s name and three observations: builds the number correctly with ones, makes the trade independently, and records the number accurately in the chart.

For a more formal record, photograph students’ work with blocks in place before they are put away. This documents their thinking in a way a worksheet alone cannot. Ontario teachers can connect this lesson to the Number expectations in the Grade 2 Ontario Math Curriculum (2020), specifically the strand on Number Sense and the expectation around composing and decomposing two-digit numbers.

Follow-up Lessons

  1. Lesson 2: Adding two-digit numbers with regrouping using base ten blocks, connecting the physical trade to the written addition algorithm.
  2. Lesson 3: Comparing two-digit numbers using greater than and less than, building both numbers with blocks side by side.
  3. Lesson 4: Introducing the hundreds place with three-digit numbers, trading ten rods for a hundreds flat.
  4. Lesson 5: Word problem contexts for regrouping, such as collecting stickers or saving coins, to move from concrete to applied understanding.

You can find a full sequence of early numeracy lesson plans in the lessons section of The Canadian Teacher, organized by grade and strand.

Frequently Asked Questions

Do students need physical base ten blocks, or will printed ones work?
Printed blocks on cardstock work well and are often more practical in classrooms with limited budgets. The key is that students physically move and trade the pieces rather than just circling pictures on a page. Laminating a set for each student extends their life considerably.

My province uses different curriculum language. Does this lesson still apply?
Yes. The core concept of grouping by tens is foundational across all Canadian provincial math curricula at the Grade 2 level. The terminology varies slightly, but trading, regrouping, and composing are all describing the same mathematical action. Check your provincial ministry site for the exact expectation wording.

How do I handle students who already understand place value well?
Move them to three-digit numbers quickly and give them the extension challenge described in the Differentiation section. You can also pair them as “math coaches” during guided practice, which deepens their own understanding through explanation.

What if students confuse the tens and ones columns?
This is very common. Use consistent colour coding for the entire unit, for example, always blue for tens and red for ones. Some teachers use coloured tape on physical blocks to match the mat. Repetition over several days is more effective than re-teaching it all in one session.

Continue the Conversation

Have a variation on this trading activity that works well in your class? Not sure how to adapt this for a split Grade 1/2 classroom? Other Canadian teachers are talking through exactly these kinds of questions at the Canadian Teacher community forum. It is free to join and a good place to share what is working in your room.