Abacus was discovered by the Mesopotamians in around 3000 BC. An abacus consisted of beads on movable rods divided into two parts. Addition and multiplication of numbers was done by using the place value of digits of the numbers and position of beads in an abacus. The Chinese further improved on the abacus so that calculations could be done more easily. Even today abacus is considered as an apt tool for young children to do calculations. In an abacus, each row is thought of as a ten’s place. From right to left , row no-1 represents the one’s column and the second column represents ten’s place. The third column represents the hundred’s place and so on. The starting position of the top beads (representing the value of five) is always towards the top wall of the abacus while the lower beads (representing the value of one) will always be pushed towards the lower wall as a starting position.