The goal of kindergarten math curriculum is to prepare children for first grade math:
~ To count by rote at least to 20, but preferably a little beyond.
~ The concepts of equality, more, and less.
~ To count backwards from 10 to 0.
~ To recognize numbers.
~ To be able to write numbers.
~ To recognize basic shapes.
~ To understand up, down, under, near, on the side, etc. (basic directions).
~ To understand the concepts of addition and subtraction with small numbers.
~ Expose the student to two-digit numbers.
If the two values being subtracted are mixed fractions, it is often easier to turn them into improper fractions to perform the subtraction. This avoids any kind regrouping or borrowing from the minuend fraction if the numerator in the subtrahend is larger.