Introduction School programs for young students are based on a number of principles that should be considered when planning the educational process. Children require a special approach since it is essential to not only prepare relevant materials but also to present them accordingly to preserve students’ interests. A math curriculum for second graders is a program that implies teaching the basics of counting and the elementary principles of addition and subtraction. However, this stage is important because the foundation for subsequent grades is prepared, and valuable skills are acquired. Educational reforms carried out in the country have a significant impact on the curriculum, and legislation plays a crucial role in teaching methodologies supported in schools. When using the example of a lesson for second graders in studying mathematical subtraction, it is possible to determine the specifics of the learning process. The nature of changes that have occurred in an educational policy has influenced the current curriculum significantly, which is reflected in modern teaching methods. The rationale for Choosing the Learning Event Honing the skills of elementary mathematical calculations is an important step indicating the beginning of the new phase of the educational process. Those children who are used to determining the total number of objects begin to get acquainted with the new opportunities that the most important exact science opens for them. Moreover, the knowledge that they receive during such lessons is essential background for their further education. According to Mohd Syah et al. (2016), if children demonstrate serious difficulties at this stage, there is a possibility of potential mental disorders, and additional work is done with such students. However, almost all pupils usually cope with this topic successfully enough. In addition, in this lesson, visual aids have been applied, in particular, a cartoon excerpt with examples of subtraction. The rationale for choosing this approach is the fact that it is often difficult for young students to follow the instructions of their teacher rigorously. Children’s attention is scattered, which, in turn, affects the outcome of teaching negatively. The use of interactive resources helps to attract students’ interest and helps to maintain a positive and productive learning environment. Details of the Lesson The target audience of the lesson is second-graders of eight years old who study in accordance with a standard curriculum. The goal is to introduce the students to the principles of mathematical subtraction as an elementary technique. To accomplish the purpose, simple tasks are offered where the students are to determine the number of subjects obtained after performing appropriate calculations. As supporting materials, workbooks are used, textbooks, and cartoon excerpts on a specific topic. Previously, the students knew that there were certain ways of solving tasks. However, they did not use subtraction in previous assignments since the addition was the only technique. According to the results of the children’s activity, the corresponding reflection will be done, and questions will be asked to the class concerning the material studied, in particular, the new method of calculations. Context of Learning and a Curriculum Plan Stimulatin