In subtraction of money we will learn how to subtract the amounts of money involving rupees and paisa to find the difference. While subtracting we need to follow that the amounts of money is converted into paisa.

We will learn two different methods to solve subtraction involving rupees and paisa. Students can practice both the methods.

(i) Subtracting the amounts with conversion into paisa

(ii) Subtracting the amounts without conversion into paisa

Subtraction is done with conversion and without conversion.

**1. Subtraction with conversion:**

All the given amounts are converted into paisa. The obtained numbers are subtracted as ordinary numbers and then the difference is expressed in rupees and paisa.

**2. Subtraction without conversion:**

(i) Rupees and paisa are arranged in columns. The decimal points are exactly in one line.

(ii) The given amounts are subtracted as ordinary numbers.

(iii) The decimal point is placed in the difference.

Worked-out examples on subtraction of money:

**1.** Subtract Rs.
21.24 from Rs. 74.75

**Solution:**

Method 1 (with conversion into paisa):

Rs. 74.75 = 7400 paisa + 75 paisa = 7475 paisa

Rs. 21.24 = 2100 paisa + 24 paisa = 2124 paisa

7475 **Paisa**

__ - 2124 Paisa__

**Therefore, difference of Rs. 21.24 from Rs. 74.75 = 5351 Paisa = Rs.
53.51 **

Method 2 (without conversion into paisa):

** Rs. P**

74. 75

__- 21. 24__

__ 53. 51__

(i) Rs. and Paisa are arranged in columns with decimal point between them.

(ii) Smaller amount is placed under the larger amount.

(iii) Subtraction is made as ordinary subtraction.

**Therefore, difference of Rs. 74.75 - Rs. 21.24 = Rs. 53.51**

**2.** Subtract Rs.
28.35 from Rs. 57.30

**Solution:**

Method 1 (with conversion into paisa):

Rs. 57.30 = 5700 paisa + 30 paisa = 5730 paisa

Rs. 28.35 = 2800 paisa + 35 paisa = 2835 paisa

** **5730 **Paisa**

__- 2835 Paisa__

**Therefore, difference of Rs. 28.35 from Rs. 57.30 = 2895 Paisa = Rs.
28.95 **

Method 2 (without conversion into paisa):

(i) Rs. and Paisa are arranged in columns with decimal point between them.

(ii) Smaller amount is placed under the larger amount.

(iii) Subtraction is made as ordinary subtraction.

(iv) 30 paisa - 35 paisa, so Rs. 1 from Rs. 57 is borrowed and added to 30 paisa

Rs. 1 + 30 paisa = 130 paisa

130 paisa - 35 paisa = 95 paisa

(v) Rs. 57 reduce into Rs. 56

Rs. 56 - Rs. 28 = Rs. 28

** **Rs. P

** **57. 30

__- 28.____ 35__

__ 28.____ 95__

**Therefore, difference of Rs. 57.30 - Rs. 28.35 = Rs. 28.95 **

**3.** Subtract Rs.
73.08 from Rs. 114.75

**Solution:**

Method 1 (with conversion into paisa):

Rs. 73.08 = 7300 paisa + 08 paisa = 7308 paisa

Rs. 114.75 = 11400 paisa + 75 paisa = 11475 paisa

** **11475

__- 7308 Paisa__

__ 4167 Paisa__

**Therefore, difference of Rs. 73.08 from Rs. 114.75 = 4167 Paisa = Rs.
41.67 **

Method 2 (without conversion into paisa):

** **Rs. P

114. 75

__- 73.____ 08__

__ 41.____ 67__

(i) Rs. and Paisa are arranged in columns with decimal point between them.

(ii) Smaller amount is placed under the larger amount.

(iii) Subtraction is made as ordinary subtraction.

(iv) 75 paisa - 08 paisa = 67 paisa

(v) Rs. 114 - Rs. 73 = Rs. 41

**Therefore, difference of Rs. 114.75 - Rs. 73.08 = Rs. 41.67**

The above examples on subtraction of money will help the students to practice the worksheet on subtracting the amounts of money with conversion into paisa and without conversion into paisa.

**Related Concept**

● Money

● Writing Money in Words and Figure

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