Yes, but the argument is that the method we use doesn't actually show any reason for the answer.
We say '3s into 3 goes 1'
but that shows no understanding that what we are actually saying is:
3s into 300 is 100.
We say '3s into 4 goes 1 with one remaining'
but that shows no understanding that actually we are saying:
3s into 40 is 13 (39) with one remaining
then when we do the '3s into 16 goes 1 with 1 remaining' the actual truth is:
3s into 7 goes 2 (6) with 1 remaining.
So, adding up our real totals, we get:
100 + 13 + 2 = 115 with 1 remaining.
Not the 1/1/5 that we think we get.
So, in short, we can use the method, and it gets the right answer, but doesn't show understanding.