Fifth Grade: Mathematics Elementary mathematics begins with the most basic processes of arithmetic, proceeding from concrete to abstract, emphasizing the facts of addition, subtraction, multiplication, and division. Daily oral and speed drills, and review work reinforce previously learned material. The major topics covered include word problems, rounding off numbers, fractions (division, changing to decimals), and decimals (addition, subtraction, multiplication, division, reading & writing, changing to fractions, place values, comparing, and repeating).