The word abacus was borrowed from Latin, but came before that from the Greek abax “board, slab, plate” and probably ultimately from the Hebrew word; abaq ‘dust’.
The abacus as we know it today is a calculating device with rows of wires along which you slide beads.
An abacus is actually an ancient object that was used by the Babylonians, Greeks and Romans and is still found in many parts of the world.
The earliest abacus was probably a board covered with sand, on which a clerk could draw figures and then rub them out again and again, and this is what the word first referred to in English.

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