Arrangement of numbers in base 10 concept is not easy for a child. Children in primary school often wonder why ‘O’ in tens place is different from hundreds or thousands place. Lack of understanding of place value can be dealt effectively with the help of an abacus. It explains how value of numbers varies with the change in place value of any digit. Understanding developed using concrete materials on Abacus is quite vital for comprehending addition and subtraction of three and four-digits numbers.