UK Accounting Glossary
An ancient device used for performing arithmetic calculations; by sliding beads along rods or within grooves.
An Abacus is an ancient device used for performing arithmetic calculations; by sliding beads along rods or within grooves.
Despite the widespread use of electronic calculators and modern computers, the abacus is still a widely used tool within the Far East.
The abacus (plural abaci or abacuses), also called a counting frame, is a calculating tool that was in use in the ancient Near East, Europe, China, and Russia, centuries before the adoption of the written Hindu–Arabic numeral system.
The abacus was the precursor of the modern electronic calculator.
He gave her an abacus, explained the basic principles, and showed her how to make her trick work even better.
The abacus is the ancestor of the modern PCs.
The abacus is still in use today in many parts of China.
Some banks in remote parts of Asia still use make use of abacuses.
Its believed that the earliest Abacus was invented about 5000 years ago. Many historians believe that the abacus was invented by the ancient Chinese while some others believe that it was invented by the Egyptians or the Babylonians.
An (relatively) modern version of an abacus, invented by Tim Cranmer, called a Cranmer abacus is still commonly used by individuals who are blind.
It uses a piece of soft fabric or rubber (placed behind the beads) to order to ensure that they don’t move inadvertently.
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This glossary post was last updated: 3rd May 2019.