To "make x the subject" (in American English, "solve for x"), you have to "undo" whatever is done to x. And you "undo" by "doing the opposite", you are correct that x+ 3= y gives you x= y- 3 when you "make x the subject". x is NOT the subject to begin with because 3 is added to x. The opposite of "add 3" is "subtract 3" so what you really do is, starting with x+ 3= y, subtract 3 from both sides, x+ 3- 3= y- 3 or, since 3- 3= 0 (which is why 'subtract 3' is the opposite of 'add 3') we have x= y- 3.
Now, if the problem is 5x= y, x is not "the subject" because it is multiplied by 5. Now, what do you think the "opposite" of "multiply by 5" is? I hope you immediately answered "divide by 5"! Dividing both sides by 5, (5x)/5= x= y/5. Similarly, if the equation were x/7= y, you should immediately think "multiply both sides by 7" because that is the opposite of x/7: 7(x/7)= x= 7y.
Where we have combinations, we can use the same idea but be careful. To "undo" a succession of operations on x, we have to do the opposite things in the opposite order. For example, if the equation were y= 5x- 7 and you were asked NOT to make x the subject but just to evaluate for x= 3, say. You would replace x by 3 and have y= 5(3)- 7. Of course, by the "order of operations", you would first multiply 5 by 3, to get 15, then subtract 7 to get y= 8. To solve for x, we would do the opposite of "multiply by 5", which is "divide by 5", and the opposite of "subtract 7", which is "add 7"- and we do it in the opposite order: first add 7, then divide by 5: from 5x- 7= y, adding 7 to both sides gives 5x= y+ 7 and then dividing both sides by 5, x=(y+7)/5.
This idea of "in the opposite order" is not just mathematics- that is true whenever we try to "undo" a complex procedure. What do I need to do if I want to get in my car and drive somewhere? Well, first, I have to unlock the car door, then open the door, get in, close the door, fasten the seat belt, put the key in the ignition, and start the engine". When I arrive wherever I am going, I have to "undo" that. Obviously, the opposite of "unlock the car door" is "lock the car door" but it would make no sense to do that first, before I had even got out! No, I would "stop the engine" first, remove the key from the ignition, unfasten the seat belt, open the car door, get out, close the car door, and lock it. In each case, I have done exactly the opposite operation, and in the opposite order.