Indian Abacus Mental Arithmetic is “Arithmetic–working-on-Abacus”. The child works for two levels (Six months) on physical Indian Abacus and thereafter works on mentally visualized abacus. Since it’s an image based computation, the child does it more than Ten times faster and so much more mind’s focus will be on the working process. Where will the concentration go then? 100% accuracy in arithmetic computation with speeds of ten times and more do not mean a small achievement. And this is possible only with total concentration of meditative quality and fine-frequency hearing, which only Abacus student can think of.