Abacus is a certain method of reckoning, in which numbers are represented by wooden beads. These beads are systematically arranged on a frame known as the Japanese abacus. The term Bead Arithmetic is used to distinguish it from the other form of arithmetic in which written figures are used. It may be called a science of numbers but, since it is used in daily business life, it is more appropriate to speak of it as an art of reckoning.

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