The Abacus was invented in Babylonia in 2400 BC. The Abacus was first used in China in around 500 BC. Abacus is used to perform basic arithmetic operations, multiplication, division and square root and cube root.The Abacus is the most ancient calculating device. It consists of a wooden frame, rods and beads. Each rod represents a different place value, ones , tens, hundreds, thousands and so on.Each value of a bead is based on position of rod. We can move beads along the rods. Addition and subtraction can easily be performed by moving beads along the wires of the abacus.