only difference is that
Subset of a given set might contain all the element of given set BUT proper subset should not contain all element
eg:
The set {2,3,5,7} is a subset of {2,3,5,7}.
The set {2,3,5,7} is NOT a proper subset of {2,3,5,7}.
The set {2,3,5} is a proper subset of {2,3,5,7}.
The set {NULL} is a proper subset of {2,3,5,7}.
The set {NULL} is a subset of {2,3,5,7}.
You have the answer in front of you. If A has cardinality n, then the number of subsets is 2n and the number of proper subsets is 2n−1, because the only set we have to "throw out" is A itself in order to get all the proper subsets.