Abacus is a distinct method of calculation in which we do not use numbers alone. We make use of the beads and the answers we get is only from the position of beads.

For example,

If we want to add 55 plus 44 numerically, we normally add 5+4, carry forward and then 5+4. The answer we say from seeing numbers. But in abacus we use beads in a particular way and the answer we say from the position of beads. In fact this procedure not only improves mathematics but also improves the image memory of the child to a great extent.