I am happy to present this book to the students who wish to learn abacus and wish to appear in the objective type competitive examination. In such examinations, the students are required to solve the problems in limited time. The conventional method of solving the mathematical problems in not only time consuming but also prone to mistakes because of lengthy methods involved. This book explains the short cut method through abacus and integrating approach of Vedic mathematics method and abacus method of solving the problems in faster way. For the convenience of students and easy understanding, the basic approach of abacus is divided various chapters of learning and each chapters are again divided in to various steps. This book covers basic terminology of abacus, formulae in abacus and their applications in performing the basic operations of mathematics, including additions, subtractions, multiplications and division. Each chapter contains rules, formulae, examples of solution with step by step approach and exercises for practices.