Fractions contain a numerator and a denominator; these are used to define parts of a whole. The numerator represents the number of parts, and the denominator tells us the total number of parts present. Fractions are frequently used in our day to day lives and so it is important for children to understand them.
Also, learning fractions early on helps children to easily understand mathematical concepts like algebra in middle school. There are various rules to be followed while adding, subtracting and multiplying fractions. Here is a fractions worksheet for 4th graders to help them understand how to subtract fractions with similar denominators.