The Abacus is a tool to perform basic mathematical operations. All basic mathematical operations like addition, subtraction, multiplication and division can be performed on abacus with equal ease as performed on electronic calculator. Moreover, the speed of calculation is equal to what is on electronic calculators. Abacus is widely used by people in different parts of the world. In initial stages calculations are performed on physical Abacus. The usage of Abacus gradually ceases and the user is able to visualize the Abacus in his mind. Thus, he/she is able to solve mathematical calculations, even on large numbers, rapidly and accurately.