Mathematics along with reading and writing, is one of the three main content areas that elementary pupils were expected to master during the elementary grades. Many pupils find Mathematics intimidating, difficult to understand, and most difficult to master. Mathematics is a challenge to teach. Unlike reading and writing, Mathematics is a totally different language for pupils to learn. Symbols represent operations. Operations were performed in different ways for different formulas. Symbols require different operations in different situations that cause confusion for second grader pupils who are struggling to understand new concepts relating to numbers and operations. A review of the literature supplied some answers to this question but it was not enough to rely on the pieces of literature reviewed to address the aps Lock Mathematics along with reading and writing, is one of the three main content areas that elementary pupils were expected to master during the elementary grades. Many pupils find Mathematics intimidating, difficult to understand, and most difficult to master. Mathematics is a challenge to teach. Unlike reading and writing, Mathematics is a totally different language for pupils to learn. Symbols represent operations. Operations were performed in different ways for different formulas. Symbols require different operations in different situations that cause confusion for second grader pupils who are struggling to understand new concepts relating to numbers and operations A review of the literature supplied some answers to this question but it was not enough to rely on the pieces of literature reviewed to address the present situation in Manuel L. Quezon Elementary School. The application of these suggested research findings in the school helped the math teachers improve instruction which resulted in increased pupils' understanding and appreciation for mathematical operations, and ultimately affected pupils' performance on chapter tests, formative, and summative tests, Furthermore, there is a need to study on those problems to help the present condition of the pupils who struggle in their mathematics subject. Through the years, teaching Mathematics Grade Two in public schools is very challenging. Aside from the fact that there are also problems in reading and comprehension, the pupils display difficulty in regrouping addition and subtraction of 2-3 digit numbers. Though at this stage, pupils should already be familiar with the operations in addition and subtraction, it can be observed that there are still number of pupils who were called beginners because they have not mastered the skills of performing the operations, much more when these equations were already transformed into word problems. Thus with the present situation in the Philippine public school system, the researcher has been interested in developing learning materials that will help learners in Mathematics appreciate the task by providing meaningful activities on operations in addition and subtraction into word problems. The teaching of addition and subtraction in Mathematics for grade two was very challenging. Hence this study was being conceptualized. This study provided answers to the following problems: 1.) What leaming material may be proposed for mastery in Grade Two Mathematics? 2) What is the performance of the pupil respondents on the pre-test and post-test? 3) is there a significant difference between the pre-test and post-test mean score of the pupil respondents? 4) What is the level of acceptability of the developed learning materials based on LRMDS assessment tools? 5) What are the comments and suggestions on the developed learning materials by LRMDS experts?

The study used mixed methods research such as descriptive and quasi experimental method using one-group pre-test/post-test design and the evaluation, acceptability, problems encountered and suggestion of the student respondents. According to De Belen (2015), descriptive method is a method of research that seeks and describes something out there such as status. condition or experience of a subject. Its focus is on estimation rather than testing or confirming hypothesis because it basically aims to 'describe what is" (not determine what is). It is thus a method used to obtain information concerning the current status of the phenomena to describe "what exists" thus basically answering "who", "what", "why" and "how" about the subject of the study, whether pertaining to the variation of specific conditions. The quasi experimental design was deemed appropriate for this study because the subject school has few students. As stated by De Belen (2015),
this design utilizes one experiment group set up provided that there is no other available control group suited to the criterion of the resources. Quasi experimental design was still effective without the control because the pre-test and post-test result will determine if the treatment will make significant difference The pre-test will be administered prior to the treatment and the post-test will be given after the execution of the research. The mear result of the two test will determine if changes had occurred. This study found out what proposed learning materials that would hel pupils to master the competencies in addition and subtraction with the leas mastered skills of grade two pupils in Mathematics as the baseline. Th learning materials consist of different activities such as fill in the blank decoding the addends, coloring using Math mosaics, adding in an expand form, adding in a place value chart, answering an equation using a puzzle tr fill in the correct answer in a number bonds, addition in a matching ty addition using an associative pattern, analyzing and solving word problem addition and subtraction and solving subtraction in a riddle, performing addi and subtraction using jars and a ride to the clouds. The least mastered skills were: perform order of operations invol addition and subtraction of small numbers which is the lowest with 5 percentage and a total number of 324 correct responses. Next to it, is Ana and solve one-step word problems involving subtraction of whole numbers . with and without regrouping with 59.20 percentage and a correct score of 357 The third is Subtract 2 to 3 digit numbers with minuends up to 999 with regrouping which is 60.69 percentage and a correct score of 366. On the second periodical test, analyze and solve word problems involving addition of whole numbers including money with sums up to 1000 with or without regrouping having correct score of 329 equivalent to 54.56%. Next, is the use of property of addition in computing for sums up to 1000 with 351 correct score equivalent to 58.20 percentage. Then add 3-digit by 2-digit numbers with sums up to 1000 with or without regrouping with correct score of 360 or 59.70 percentage. Finally, add numbers with sums up to 1000 without regrouping with correct score of 362 or 60.03% It can be observed that performing order of operations involving addition and subtraction of small numbers was the skill that the pupils were low in terms of mastery. The data revealed that based on percentage scores of least mastered skills, it can be observed that pupils have difficulty in solving the equations of addition and subtraction. The performance of the pupil respondents on the pre- test and post- test was that the pre- test mean score is 8.1 with a standard deviation of 3.04. After an intervention material was administered, the post-test result become 16.4 with a standard deviation 2.47. A difference of 8.3 in favor of the post-test It implies that the intervention material is effective. The significant difference between the pre-test and post-test mean score of the pupil respondents was that the computed value -27.67 is beyond the tabular value 1.6991 at 0.05 level of significance with 29 degrees of freedom. The null hypothesis is rejected. This means that the post-test result is higher than the pre-test result. It implies that the use of the Learning Materials in Mathematics II is effective. The Learning Materials in Mathematics II developed by the researcher based on the LMRDS assessment tool. The content factors has an over - all points of 25 the highest point for the said factor. Under the format factor, it obtained an over- all point 62, a difference of 10 points from the highest point 72 for the identified factor. For the presentation and organization factor, an overall point 18.67 was obtained, and for accuracy-and-up to datedness of information factor, an over-all 24 point was garnered, the highest point for the factor identified. Based on the result of the developed Learning Materials in Mathematics for grade II, indicated that the tool passed the assessment based on the level of acceptability checked by LMRDS experts composed of three experts in the field (Mathematics Master Teachers, and Member of the Division Quality assurance Team) all of them are Master Teachers. The comments and suggestions on developed learning matenas by LMRDS perts include the following To make sure the stations will not be subjected to any copyright issues the content indicat activities because it caters with the levels of understanding of create more activities, think/conceptualios new pupils to and acting activities exercises, double check grammatical and computational anos, provide the user with general instruction before the start of the activities introduction (what to expect target competencies how to u to whom it table of content should also be provided change fort and for the target users color of title directions should be viable and follow at 80% picture and 40% text for Grade 5 material encourage parents to practice their children at home with the given activity recognize the pupils efforts big or small because it is one way to develop their his/her self-worth or self-esteem.