The earliest “abacus” likely was a board or slab on which a Babylonian spread sand so he could trace letters for general writing purposes. The word abacus is probably derived, through its Greek form abakos, from a Semitic word such as the Hebrew ibeq (“to wipe the dust”; noun abaq, “dust”). As the abacus came to be used solely for counting and computing, its form was changed and improved. The sand (“dust”) surface is thought to have evolved into the board marked with lines and equipped with counters whose positions indicated numerical values—i.e., ones, tens, hundreds, and so on. In the Roman abacus the board was given grooves to facilitate moving the counters in the proper files. Another form, common today, has the counters strung on wires.
The abacus, generally in the form of a large calculating board, was in universal use in Europe in the Middle Ages, as well as in the Arab world and in Asia. It reached Japan in the 16th century. The introduction of the Hindu-Arabic notation, with its place value and zero, gradually replaced the abacus, though it was still widely used in Europe as late as the 17th century and survives today in the Middle East, China, and Japan; an expert practitioner can compete against many modern mechanical calculating machines."
"abacus." Encyclopaedia Britannica. Encyclopaedia Britannica Online Academic Edition. Encyclopædia Britannica Inc., 2015. Web. 03 Mar. 2015. <http://academic.eb.com.turing.library.northwestern.edu/EBchecked/topic/340/abacus>.