What important procedures are required to solve equations with a variable on both sides

You need to bring all the variables to one side and the constants to the other side.
an example:-

12x + 5 =  3x + 32
add -3x to both sides
12x - 3x  + 5 = 3x - 3x + 32
9x + 5 = 32
now add -5 to both sides
9x + 5 - 5 = 32 - 5
3x = 27

THe important point is to keep the equation in balance by performing the same operation on both sides of the '='.

Hope this helps

Think of it as five or above give it a shove. change the 5 or above to the right to a zero and add one to the number on the left.