This is another in our series of worksheets covering the four rules. Children should be competent with the standard written method of subtraction before moving onto subtracting decimals. Money is an excellent way to show how decimals work and it is important to ensure that there are two numbers after the decimal point. Another key point, of course, is to make sure the columns are correctly in line and that a decimal point is included in the answer. Make sure that questions 9 to 15 are written out in the correct format: vertically rather than horizontally.