Abacus is the most ancient tool which was developed by the Chinese for the purpose of calculations. An abacus, also known as a counting frame, was used to reinforce the concept of place value to the learners of class 2. Abacus helped to make the students understand place valueconcepts like 10 ones is 1 ten, 10 tens is 1 hundred etc. in a creative manner. The teacher at first demonstrated how the abacus and the place value cups are used. Students were given few 3 digit numbers to be represented on the abacus, using place value cups. This fun filled activity helped to reinforce the concept of place value system in numbers.