Base 10 blocks or strips to ensure that understanding takes place. All too often long division is taught using the standard algorithm and rarely does understanding occur. Therefore, the student needs to have a good understanding of fair shares. A child should be able to show division of the basic facts by showing fair shares. For instance 12 cookies dividied by 4 should be shown using buttons, base 10 or coins. A child needs to know how to represent 3 digit numbers using base 10. This first step shows how the number 73 is shown using base 10 strips..
If you don't have Base 10 Blocks, copy this sheet on to heavy (card stock) and cut out 100 strips, 10 strips and 1's. It is very important for a student to represent their numbers when beginning long division.
Before attempting long division, students should be comfortable with these exercies.