Abacus is used for the mental development of the child between the age group 5-14. Using the Abacus for calculation is an ancient Chinese teaching technique to enhance the brain functionalities. It is 2000 years old technique of mental mathematic practice. It is used by both activates both hand fingers that activates Left and Right brain development which results in making student active, creative and concentrated. This is practiced in more than 50 countries of the world including the developed countries.