,,,EXP&$ 2G9N]'S ABACUS,'
,9/RUC;NS = ,USE



,PUBLI%$ BY ,AM]ICAN ,PR9T+ ,H\SE = !
  ,BL1 ,9C4
,L\ISVILLE1 ,,KY
WWW4APH4ORG
,COPY"R ^C #BJAA BY ,AM]ICAN ,PR9T+
  ,H\SE = ! ,BL1 ,9C4
,FUR!R REPRODUC;N OR 4TRIBU;N 9 O!R ?AN
  A SPECIALIZ$ =MAT IS PROHIBIT$4
,TRANSCRIP;N ( ,CATALOG ,NUMB]
  #A-#JCAHA-#JJ


,TRANSCRIB$ #BJBC 9TO ,UNIFI$ ,5GLI%
  ,BRL BY ,AM]ICAN ,PR9T+ ,H\SE = ! ,BL
,L\ISVILLE1 ,,KY #DJBJF


,9 #A ,VOLUME
,BRL PAGES T#A-T#C1 P#A-P#C1 & #A-#EJ
,PR9T PAGES #A-A#CH                  T#A
           ,,,SPECIAL SYMBOLS
            US$ 9 ? VOLUME,'

.= ,DOT LOCATOR = 8M5;N0
.=@A ,AT SIGN
.=^1 ,BOLDFACE ^W 9DICATOR
.=^7 ,BOLDFACE PASSAGE 9DICATOR
.=^' ,BOLDFACE T]M9ATOR
.="6 ,PLUS
.="7 ,EQUALS
.="- ,M9US
.=.7 ,ITALIC PASSAGE 9DICATOR
.=.' ,ITALIC T]M9ATOR












        ,,TRANSCRIB]',S ,,NOTES

  ,? VOLUME IS TRANSCRIB$ AC TO .7,BRL
,=MATS3 ,PR9CIPLES ( ,PR9T-TO-,BRL
,TRANSCRIP;N1 #BJAF.'1 .7,! ,RULES (
,UNIFI$ ,5GLI% ,BRL1 ,SECOND ,$I;N
#BJAC1.' & .7,,UEB ,GUIDEL9ES =
,TE*NICAL ,MAT]IAL4.'
  ,ILLU/RA;NS ( ,! ,2G9N]'S ,ABACUS >E
US$ "?\T ! 9/RUC;NS = USE4 ,! ABACUS IS
DIVID$ 9TO ?REE COLUMNS 3TA9+ N9E B1DS
EA* = A TOTAL ( #BG B1DS4












                                     T#C

























,COPY"R ^C #AIIG1 #BJAA               #A
,AM]ICAN ,PR9T+ ,H\SE = ! ,BL1 ,9C4
  ,L\ISVILLE1 ,,KY #DJBJF-#JJHE

,A REVI.N ( ,2G9N]'S ,ABACUS3 ,9/RUC;N =
  ,USE BY ,K>5 ;,J4 ,POPPE PRODUC$ BY
  ,,APH 9 #AIIG4
,ALL "RS RES]V$4

,PR9T$ 9 ! ,UNIT$ ,/ATES ( ,AM]ICA4
,? PUBLICA;N IS PROTECT$ BY ,COPY"R &
  P]MIS.N M/ 2 OBTA9$ F ! PUBLI%] PRIOR
  TO ANY REPRODUC;N1 /ORAGE 9 A
  RETRIEVAL SY/EM1 OR TRANSMIS.N 9 ANY
  =M OR BY ANY M1NS1 ELECTRONIC1
  ME*ANICAL1 PHOTOCOPY+1 RECORD+1 OR
  O!RWISE4

,= 9=MA;N REG>D+ P]MIS.NS1 WRITE TO3
  ,AM]ICAN ,PR9T+ ,H\SE = ! ,BL1 ,9C4

,RES\RCE ,S]VICES
#AHCI ,FRANK=T ,AV5UE
,L\ISVILLE1 ,,KY #DJBJF-#JJHE
                                     P#A
,CATALOG ,NUMB] #A-#JCAHA-#JJ        A#A
























    ,PROJECT ,L1D]3                   #B
,S&I ,BAK]

    ,3TRIBUTORS3
,D>L5E ,DONH(F1 ,FRANK ,HAYD51
,&REW ,M\LTON1 ,K>5 ,POPPE1 ,TOM ,POPPE1
,ANITA ,RUTL$GE1 & ,J1NETTE ,WICK]

    ,FIELD ,EVALUATORS3
,W5DY ,B>B]
,LEE ,FAZIO
,K]RY ,F[L]
,JANE ,H]D]
,SUE ,H]R+
,SUZI ,KILBRIDE
,AILE5 ,MATTS5
,PAT ,NAGEL-,WILSON
,REBE3A ,P[]S
,VAL]IE ,PURTILO
,M>ILYN ,WALPOLE
,K>LA ,WE/
,G9A ,WOODS


                                     P#C

























       ,,,EXP&$ 2G9N]'S ABACUS,'      #C
            ,9/RUC;NS = ,USE

              ,,9TRODUC;N

  ,! ,2G9N]'S ,ABACUS IS ID1L = 9TRODUC+
VISUALLY IMPAIR$ /UD5TS TO E>LY MA?
3CEPTS & NUMB] OP]A;NS1 Z WELL Z TO
COMMON ABACUS T]M9OLOGY4 ,X SUPPORTS
3CEPTS & SKILLS S* Z "O-TO-"O
CORRESPOND;E1 NUMB] M1N+ OR "U/&+1
ADDI;N1 & SUBTRAC;N4 ,X AL L5DS XF TO
PREP>+ A "Y /UD5T = 9TRODUC;N TO !
,CRANM] ,ABACUS4
  ,! /RUCTURE ( ! ,2G9N]'S ,ABACUS IS
"*IZ$ BY A BLACK RECTANGUL> FRAME :
SURR.DS ?REE COLUMNS OR RODS ) #I
MOVABLE :ITE B1DS ON EA*4 ,A R$ FELT
BACKGR.D PROVIDES A %>P VISUAL 3TRA/4 ,!
SIMPLE DESIGN ( ! ,2G9N]'S ,ABACUS ALL[S
= DIRECT REPRES5TA;N ( A GIV5 VALUE &
5H.ED R1DABIL;Y = 8LL F+]S40

    ,POSI;N+ = ,USE4
  ,! ,2G9N]'S ,ABACUS IS 9T5D$ TO 2   #A
PLAC$ ON A FLAT1 SECURE SURFACE OR   A#C
HELD 9 "O'S PALM ) ! COLUMNS ( B1DS
P]P5DICUL> TO ! US]'S BODY4 ,! EMBOSS$
,,APH LOGO 9DICATES ! TOP ( ! ABACUS4

    ,OV]VIEW ( ,LESSONS4
  ,! LESSONS PROVID$ 9 ? BOOK >E A GUIDE
TO PRES5T+ ! FUNC;NS ( ! ,2G9N]'S
,ABACUS4 ,!Y PRES5T A />T+ PO9T = ABACUS
9/RUC;N & >E >RANG$ 9 A PROGRESSIVE
MANN] F "O-TO-"O CORRESPOND;E "?
SUBTRAC;N4 ,A F9AL *APT] HI<LI<TS !
NATURAL %IFT F ! USE ( ! ,2G9N]'S
,ABACUS TO ! ,CRANM] ,ABACUS4
  ,LESSONS >E Z FOLL[S3

#A4 ,"O-TO-,"O ,CORRESPOND;E
#B4 ,SETT+ ,NUMB]S 9 ! ,"OS ,COLUMN
#C4 ,SETT+ ,NUMB]S 9 ! ,T5S ,COLUMN
#D4 ,US+ ,BO? ! ,T5S ,COLUMN & ! ,"OS
  ,COLUMN TO ,SET ,NUMB]S
--------------------------------------#D
#E4 ,DIRECT ,ADDI;N3 ,ADD+ ,DIRECTLY TO
  ! ,"OS ,COLUMN &_/OR ! ,T5S ,COLUMN
#F4 ,9DIRECT ,ADDI;N3 ,ADD+ TO ! ,"OS
  ,COLUMN ) ,REGR\P+ TO ! ,T5S       A#D
  ,COLUMN
#G4 ,DIRECT ,SUBTRAC;N3 ,SUBTRACT+
  ,DIRECTLY F ! ,"OS ,COLUMN &_/OR !
  ,T5S ,COLUMN
#H4 ,9DIRECT ,SUBTRAC;N3 ,REGR\P+ F !
  ,T5S ,COLUMN TO ! ,"OS ,COLUMN
#I4 ,SETT+ ,NUMB]S 9 ! ,HUNDR$S ,COLUMN
#AJ4 ,US+ ! ,HUNDR$S ,COLUMN1 ! ,T5S
  ,COLUMN1 & ! ,"OS ,COLUMN TO ,SET
  ,NUMB]S
#AA4 ,DIRECT ,ADDI;N3 ,ADD+ ,DIRECTLY TO
  ! ,"OS1 ,T5S1 OR ,HUNDR$S ,COLUMN
#AB4 ,9DIRECT ,ADDI;N3 ,ADD+ TO ! ,T5S
  ,COLUMN ) ,REGR\P+ TO ! ,HUNDR$S
  ,COLUMN
#AC4 ,DIRECT ,SUBTRAC;N3 ,SUBTRACT+
  ,DIRECTLY F ! ,"OS1 ,T5S1 OR ,HUNDR$S
  ,COLUMN
#AD4 ,9DIRECT ,SUBTRAC;N3 ,REGR\P+ F !
  ,HUNDR$S ,COLUMN TO ! ,T5S ,COLUMN
#AE4 ,EXT5.NS
#AF4 ,TRANSI;N F ! ,2G9N]'S ,ABACUS TO !
  ,CRANM] ,ABACUS
                                      #C
    ,T]M9OLOGY ,9TRODUC$4            B#D
  ,"?\T ! LESSONS1 T]MS COMMON TO ABACUS
US]S >E 5C.T]$4 ,:5 A B1D IS 8SET0 OR
MOV$ T[>D ! TOP ( ! FRAME1 X TAKES ON
VALUE4 ,9 3TRA/1 :5 A B1D IS 8CLE>$0 OR
MOV$ AWAY F ! TOP ( ! FRAME1 X LOSES XS
VALUE4 ,X IS ESS5TIAL T ! ABACUS ALW 2
CLE>$1 ) ! B1DS 9 ALL COLUMNS MOV$ T[>D
! BOTTOM ( ! FRAME1 2F ! US] 2G9S SETT+
VALUES OR P]=M+ COMPUTA;NS4
--------------------------------------#E

    ,,2G9N]',S ,,ABACUS3 ,LESSON #A

    ,"O-,TO-,"O ,CORRESPOND;E
  ,ON ? PAGE >E PICTORIAL EXAMPLES ( H[
TO USE ! ,2G9N]'S ,ABACUS TO ILLU/RATE
"O-TO-"O CORRESPOND;E4 ,9DIVIDUAL B1DS C
2 US$ TO REPRES5T EA* FAMILY MEMB]1 EA*
/UD5T SITT+ AT A TABLE1 & S =?4

    ,MY ,FAMILY ,MEMB]S
      @.<,ILLU/RA;N3 ,?REE B1DS 9 ! ?IRD
    COLUMN >E SET AT ! TOP4 ,!Y >E
    LABEL$ F TOP TO BOTTOM3 ,MOM1 ,DAD1
    ,M>IO4@.>                        A#E

    ,MY ,S*OOL ,TABLE
      @.<,ILLU/RA;N3 ,FIVE B1DS 9 ! ?IRD
    COLUMN >E SET AT ! TOP4 ,!Y >E
    LABEL$ F TOP TO BOTTOM3 ,JORDON1
    ,KATELYN1 ,M>IO1 ,SOPHIA1 & ,YAN4@.>

    ,PRACTICE ,ACTIVITIES
  ,! SU7E/$ ACTIVITIES 2L PROVIDE FUR!R
PRACTICE ) "O-TO-"O CORRESPOND;E US+ !
,2G9N]'S ,ABACUS4 ,REM9D ! /UD5T TO ALW
CLE> ! ABACUS TO Z]O 2F 2G9N+ EA*
ACTIV;Y4

#A4 ,H ! /UD5T "N ! F\R S1SONS & SET A
  B1D = EA*4
#B4 ,H ! /UD5T SET A B1D = E S.D HE>D )9
  A SPECIFI$ "T4
--------------------------------------#F
#C4 ,H ! /UD5T USE ! ,2G9N]'S ,ABACUS Z
  A SCOREC>D,-SETT+ A B1D = EA* GOAL1
  BASKET1 RUN1 \1 & S =?4
#D4 ,H ! /UD5T SET A B1D = EA* BOOK 9
  HIS_/H] DESK4                       #E
    ,V>IA;NS                         A#F
#A4 ,HELP ! /UD5T SET ! TOTAL NUMB] (
  "DS UNTIL "S SPECIAL EV5T TAKES PLACE
  ON ! ,2G9N]'S ,ABACUS4 ,!N H ! /UD5T
  CLE> A B1D AT ! SAME "T EA* "D UNTIL !
  EV5T O3URS4
#B4 ,IF ASK$ TO 4TRIBUTE COOKIES "<OR
  "S?+ ELSE"> TO A SMALL GR\P1 ! /UD5T
  CD SET A B1D ON ! ,2G9N]'S ,ABACUS =
  EA* P]SON 9 ! GR\P4 ,HE CD !N CLE> A
  B1D = EA* COOKIE PLAC$ ON A TRAY TO
  %>E ) ! GR\P4
--------------------------------------#G

    ,,2G9N]',S ,,ABACUS3 ,LESSON #B

    ,SETT+ ,NUMB]S 9 ! ,"OS ,COLUMN
  ,2L >E PICTORIAL EXAMPLES ( NUMB]S SET
9 ! "OS COLUMN "<I4E41 ! "R-H& COLUMN">
ON ! ,2G9N]'S ,ABACUS4

      #J
      @.<,ILLU/RA;N3 ,ALL B1DS >E AT !
    BOTTOM4@.>

      #A                             A#G
      @.<,ILLU/RA;N3 ,"O B1D 9 ! "OS
    COLUMN IS SET AT ! TOP4@.>

      #E
      @.<,ILLU/RA;N3 ,FIVE B1DS 9 ! "OS
    COLUMN >E SET AT ! TOP4@.>

      #I
      @.<,ILLU/RA;N3 ,ALL N9E B1DS 9 !
    "OS COLUMN >E SET AT ! TOP4@.>

    ,PRACTICE ,ACTIVITIES
  ,LET ! /UD5T PRACTICE SETT+ ! NUMB]S
GIV5 2L ON ! ,2G9N]'S ,ABACUS4 ,REM9D !
/UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
2G9N+4

#A4 ,SET #C
#B4 ,SET #D
#C4 ,SET #F
#D4 ,SET #G
#E4 ,SET #H

  ,PROVIDE FUR!R PRACTICE BY LETT+    #G
! /UD5T SET NUMB]S #J "? #I 9        B#G
V>I\S R&OM ORD]S Z WELL Z 9 SEQU5TIAL
ORD]4
--------------------------------------#H

    ,,2G9N]',S ,,ABACUS3 ,LESSON #C

    ,SETT+ ,NUMB]S 9 ! ,T5S ,COLUMN
  ,2L >E PICTORIAL EXAMPLES ( NUMB]S SET
9 ! T5S COLUMN "<I4E41 ! MIDDLE COLUMN">
ON ! ,2G9N]'S ,ABACUS4 ,NOTE T EA* B1D 9
! T5S COLUMN IS EQUAL TO #AJ "OS4

      #AJ
      @.<,ILLU/RA;N3 ,"O B1D 9 ! T5S
    COLUMN IS SET AT ! TOP4@.>

      #CJ
      @.<,ILLU/RA;N3 ,?REE B1DS 9 ! T5S
    COLUMN >E SET AT ! TOP4@.>

      #GJ
      @.<,ILLU/RA;N3 ,SEV5 B1DS 9 ! T5S
    COLUMN >E SET AT ! TOP4@.>

      #HJ                            A#H
      @.<,ILLU/RA;N3 ,EI<T B1DS 9 ! T5S
    COLUMN >E SET AT ! TOP4@.>

    ,PRACTICE ,ACTIVITIES
  ,LET ! /UD5T PRACTICE SETT+ ! NUMB]S
GIV5 2L ON ! ,2G9N]'S ,ABACUS4 ,REM9D !
/UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
SETT+ ! NUMB] & TO 2G9 SETT+ ! NUMB] 9 !
MIDDLE COLUMN "<I4E41 ! T5S COLUMN">4
,PO9T \ TO ! /UD5T T NO B1DS >E SET 9 !
"OS COLUMN S9CE Z]O IS ! SECOND DIGIT 9
EA* ( ^! NUMB]S4

#A4 ,SET #BJ
#B4 ,SET #EJ
#C4 ,SET #FJ
#D4 ,SET #IJ

    ,NOTE3
  ,"S *N MI<T F9D X HELP;L TO M>K ! FIF?
OR MIDDLE B1D 9 EA* COLUMN ) ,GRAPHIC
,>T ,TAPE TO MAKE X EASY TO ID5TIFY Z AN
IMPORTANT B5*M>K ON ! ABACUS4
                                      #I
          ,,2G9N]',S ,,ABACUS3        #I
               ,LESSON #D

    ,US+ ,BO? ! ,T5S ,COLUMN & ,"OS
    ,COLUMN TO ,SET ,NUMB]S
  ,2L >E PICTORIAL EXAMPLES ( NUMB]S SET
ON ! ,2G9N]'S ,ABACUS US+ BO? ! T5S
COLUMN & ! "OS COLUMN4

      #AA
      @.<,ILLU/RA;N3 ,"O B1D 9 ! T5S
    COLUMN & "O B1D 9 ! "OS COLUMN >E
    SET AT ! TOP4@.>

      #CB
      @.<,ILLU/RA;N3 ,?REE B1DS 9 ! T5S
    COLUMN & TWO B1DS 9 ! "OS COLUMN >E
    SET AT ! TOP4@.>

      #DG
      @.<,ILLU/RA;N3 ,F\R B1DS 9 ! T5S
    COLUMN & SEV5 B1DS 9 ! "OS COLUMN >E
    SET AT ! TOP4@.>


      #HF                            A#I
      @.<,ILLU/RA;N3 ,EI<T B1DS 9 ! T5S
    COLUMN & SIX B1DS 9 ! "OS COLUMN >E
    SET AT ! TOP4@.>

    ,PRACTICE ,ACTIVITIES
  ,F/ H ! /UD5T ID5TIFY ! T5S & "OS 9
EA* NUMB]4 ,!N LET ! /UD5T PRACTICE
SETT+ ! NUMB]S GIV5 2L ON ! ,2G9N]'S
,ABACUS4 ,REM9D ! /UD5T TO ALW CLE> !
ABACUS TO Z]O 2F 2G9N+4

#A4 ,SET #AG
#B4 ,SET #BI
#C4 ,SET #FE
#D4 ,SET #GH
#E4 ,SET #EC
#F4 ,SET #ID
#G4 ,SET #DA
#H4 ,SET #CG
#I4 ,SET #FI
#AJ4 ,SET #HD


                                     #AA
          ,,2G9N]',S ,,ABACUS3       #AJ
               ,LESSON #E

    ,DIRECT ,ADDI;N3 ,ADD+ ,DIRECTLY TO
    ! ,"OS ,COLUMN &_/OR ! ,T5S ,COLUMN
  ,2L >E PICTORIAL EXAMPLES ( ADDI;N
PROBLEMS SOLV$ ON ! ,2G9N]'S ,ABACUS BY
ADD+ DIRECTLY TO ! "OS COLUMN &_/OR !
T5S COLUMN4 ,NOTICE T ADD+ ALW 2G9S ON !
LEFT & MOVES TO ! "R 5D+ 9 ! "OS COLUMN4

    ^1,EXAMPLE ^1#A3 #B "6 #C "7 #E
      @.<,ILLU/RA;N@.> ,SET #B4
      @.<,TWO B1DS >E SET AT ! TOP ( !
    "OS COLUMN4@.>
      "6 #C "7
      @.<,ILLU/RA;N@.> ,ADD #C "OS
    DIRECTLY TO ! #B 9 ! "OS COLUMN TO
    >RIVE AT ! SUM #E4
      @.<,FIVE B1DS >E SET AT ! TOP ( !
    "OS COLUMN4@.>

    ^1,EXAMPLE ^1#B3 #CF "6 #C "7 #CI
      @.<,ILLU/RA;N@.> ,SET #CF4
      @.<,?REE B1DS 9 ! T5S COLUMN & SIX
    B1DS 9 ! "OS COLUMN >E SET AT   A#AJ
    ! TOP4@.>
      "6 #C "7
      @.<,ILLU/RA;N@.> ,ADD #C "OS
    DIRECTLY TO ! #F 9 ! "OS COLUMN TO
    >RIVE AT ! SUM #CI4
      @.<,?REE B1DS 9 ! T5S COLUMN & N9E
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
-------------------------------------#AA

    ^1,EXAMPLE ^1#C3 #BA "6 #DE "7 #FF
      @.<,ILLU/RA;N@.> ,SET #BA4
      @.<,TWO B1DS 9 ! T5S COLUMN & "O
    B1D 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
      "6 #DE "7
      @.<,ILLU/RA;N@.> ,ADD #D T5S
    DIRECTLY TO ! #B 9 ! T5S COLUMN & #E
    TO ! #A 9 ! "OS COLUMN TO >RIVE AT !
    SUM #FF4
      @.<,SIX B1DS 9 ! T5S COLUMN & SIX
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
                                     #AC
    ,PRACTICE ,PROBLEMS             A#AA
  ,LET ! /UD5T SOLVE ! FOLL[+ ADDI;N
PROBLEMS US+ ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
2G9N+4

#A4 #B "6 #A
#B4 #E "6 #D
#C4 #F "6 #B
#D4 #C "6 #C
#E4 #EG "6 #B
#F4 #AA "6 #G
#G4 #DB "6 #E
#H4 #GA "6 #H
#I4 #CC "6 #DD
#AJ4 #BG "6 #EB
#AA4 #EF "6 #DA
#AB4 #CJ "6 #DJ

    ,NOTE3
  ,:5 3/RUCT+ YR [N ADDI;N PROBLEMS1
REMEMB] T ! SUM C N"E EXCE$ #III ON !
,2G9N]'S ,ABACUS4


          ,,2G9N]',S ,,ABACUS3       #AB
               ,LESSON #F

    ,9DIRECT ,ADDI;N3 ,ADD+ TO ! ,"OS
    ,COLUMN ) ,REGR\P+ TO ! ,T5S ,COLUMN
  ,IF "! >E N 5 B1DS 9 ! "OS COLUMN TO
ADD ! NUMB] ( B1DS 9 A PROBLEM1 !N
REGR\P+ TO ! T5S COLUMN IS NEC4 ,USE !
FOLL[+ RULES TO HELP SOLVE ADDI;N
PROBLEMS ON ! ,2G9N]'S ,ABACUS :5 Y M/
REGR\P3

^7,TO ADD #A1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #I "OS 9 ! "OS COLUMN4
^7,TO ADD #B1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #H "OS 9 ! "OS COLUMN4
^7,TO ADD #C1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #G "OS 9 ! "OS COLUMN4
^7,TO ADD #D1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #F "OS 9 ! "OS COLUMN4
^7,TO ADD #E1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #E "OS 9 ! "OS COLUMN4
^7,TO ADD #F1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #D "OS 9 ! "OS COLUMN4
^7,TO ADD #G1^' SET #A T5 9 ! T5S    #AE
  COLUMN & CLE> #C "OS 9 ! "OS      A#AB
  COLUMN4
^7,TO ADD #H1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #B "OS 9 ! "OS COLUMN4
^7,TO ADD #I1^' SET #A T5 9 ! T5S COLUMN
  & CLE> #A "O 9 ! "OS COLUMN4
-------------------------------------#AC

    ^1,EXAMPLE ^1#A3 #C "6 #H "7 #AA
      @.<,ILLU/RA;N@.> ,SET #C4
      @.<,?REE B1DS >E SET AT ! TOP ( !
    "OS COLUMN4@.>
      "6 #H "7
      @.<,ILLU/RA;N@.> ,ADD #H BY SETT+
    #A T5 TO ! T5S COLUMN & CLE>+ #B "OS
    F ! "OS COLUMN TO >RIVE AT ! SUM
    #AA4
      @.<,"O B1D 9 ! T5S COLUMN & "O B1D
    9 ! "OS COLUMN >E SET AT ! TOP4@.>

    ^1,EXAMPLE ^1#B3 #GG "6 #C "7 #HJ
      @.<,ILLU/RA;N@.> ,SET #GG4
      @.<,SEV5 B1DS 9 ! T5S COLUMN &
    SEV5 B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
      "6 #C "7                      A#AC
      @.<,ILLU/RA;N@.> ,ADD #C BY SETT+
    #A T5 TO ! T5S COLUMN & CLE>+ #G "OS
    F ! "OS COLUMN TO >RIVE AT ! SUM
    #HJ4
      @.<,EI<T B1DS 9 ! T5S COLUMN & Z]O
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>

    ^1,EXAMPLE ^1#C3 #BD "6 #CF "7 #FJ
      @.<,ILLU/RA;N@.> ,SET #BD4
      @.<,TWO B1DS 9 ! T5S COLUMN & F\R
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
      "6 #CF "7
      @.<,ILLU/RA;N@.> ,ADD #C T5S
    DIRECTLY TO ! T5S COLUMN2 !N ADD #F
    "OS BY SETT+ "O T5 9 ! T5S COLUMN &
    CLE>+ #D "OS F ! "OS COLUMN TO >RIVE
    AT ! SUM #FJ4
      @.<,SIX B1DS 9 ! T5S COLUMN & Z]O
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>

                                     #AG
    ,PRACTICE ,PROBLEMS              #AD
  ,LET ! /UD5T SOLVE ! FOLL[+ ADDI;N
PROBLEMS US+ ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
2G9N+4 .7,APPLY+ "O ( ! RULES ON PAGE
#AB W 2 NEC4.'

#A4 #H "6 #B
#B4 #I "6 #C
#C4 #F "6 #D
#D4 #H "6 #E
#E4 #E "6 #F
#F4 #C "6 #G
#G4 #D "6 #H
#H4 #G "6 #I
#I4 #BA "6 #I
#AJ4 #CF "6 #F
#AA4 #EC "6 #G
#AB4 #DD "6 #F
#AC4 #GE "6 #E
#AD4 #AI "6 #D
#AE4 #FH "6 #B
#AF4 #HI "6 #A
#AG4 #FF "6 #BD
#AH4 #CE "6 #DG
#AI4 #AA "6 #CI                     A#AD
#BJ4 #ED "6 #CI
#BA4 #DE "6 #BF
#BB4 #FH "6 #AE
#BC4 #GB "6 #AH
#BD4 #BF "6 #FF

    ,NOTE3
  ,:5 3/RUCT+ YR [N ADDI;N PROBLEMS1
REMEMB] T ! SUM C N"E EXCE$ #III ON !
,2G9N]'S ,ABACUS4
-------------------------------------#AE

    ,,2G9N]',S ,,ABACUS3 ,LESSON #G

    ,DIRECT ,SUBTRAC;N3 ,SUBTRACT+
    ,DIRECTLY F ! ,"OS ,COLUMN &_/OR !
    ,T5S ,COLUMN
  ,2L >E PICTORIAL EXAMPLES ( SOLV+
SUBTRAC;N PROBLEMS ) ! ,2G9N]'S ,ABACUS
BY SUBTRACT+ DIRECTLY F ! "OS COLUMN
&_/OR ! T5S COLUMN4 ,NOTICE T SUBTRACT+
ALW 2G9S ON ! LEFT & MOVES TO ! "R 5D+ 9
! "OS COLUMN4
                                     #AI
    ^1,EXAMPLE ^1#A3                A#AE
    #H "- #B "7 #F
      @.<,ILLU/RA;N@.> ,SET #H4
      @.<,EI<T B1DS >E SET AT ! TOP ( !
    "OS COLUMN4@.>
      "- #B "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #B "OS
    DIRECTLY F ! #H 9 ! "OS COLUMN TO
    >RIVE AT ! DI6];E #F4
      @.<,SIX B1DS >E SET AT ! TOP ( !
    "OS COLUMN4@.>

    ^1,EXAMPLE ^1#B3 #BE "- #D "7 #BA
      @.<,ILLU/RA;N@.> ,SET #BE4
      @.<,TWO B1DS 9 ! T5S COLUMN & FIVE
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
      "- #D "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #D "OS
    DIRECTLY F ! #E 9 ! "OS COLUMN TO
    >RIVE AT ! DI6];E #BA4
      @.<,TWO B1DS 9 ! T5S COLUMN & "O
    B1D 9 ! "OS COLUMN >E SET AT !
    TOP4@.>

    ^1,EXAMPLE ^1#C3                 #AF
    #ED "- #DB "7 #AB
      @.<,ILLU/RA;N@.> ,SET #ED4
      @.<,FIVE B1DS 9 ! T5S COLUMN & F\R
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
      "- #DB "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #D T5S
    F ! #E 9 ! T5S COLUMN & #B "OS F !
    #D 9 ! "OS COLUMN TO >RIVE AT !
    DI6];E #AB4
      @.<,"O B1D 9 ! T5S COLUMN & TWO
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>

    ,PRACTICE ,PROBLEMS
  ,LET YR /UD5T SOLVE ! FOLL[+ SUBTRAC;N
PROBLEMS US+ ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
2G9N+ & 2G9 SUBTRACT+ F ! LEFT4

#A4 #D "- #C
#B4 #F "- #E
#C4 #I "- #G
#D4 #G "- #B                         #BA
#E4 #DD "- #C                       A#AF
#F4 #CE "- #E
#G4 #AI "- #H
#H4 #EH "- #G
#I4 #FC "- #AB
#AJ4 #II "- #DG
#AA4 #BF "- #BB
#AB4 #GA "- #EJ
-------------------------------------#AG

    ,,2G9N]',S ,,ABACUS3 ,LESSON #H

    ,9DIRECT ,SUBTRAC;N3 ,REGR\P+ F !
    ,T5S ,COLUMN TO ! ,"OS ,COLUMN
  ,USE ! FOLL[+ RULES :5 SOLV+ SUBTRAC;N
PROBLEMS ON ! ,2G9N]'S ,ABACUS :5
REGR\P+ F ! T5S COLUMN TO ! "OS COLUMN
IS NEC4

^7,TO SUBTRACT #A1^' CLE> #A T5 F ! T5S
  COLUMN & SET #I "OS 9 ! "OS COLUMN4
^7,TO SUBTRACT #B1^' CLE> #A T5 F ! T5S
  COLUMN & SET #H "OS 9 ! "OS COLUMN4
^7,TO SUBTRACT #C1^' CLE> #A T5 F ! T5S
  COLUMN & SET #G "OS 9 ! "OS COLUMN4
^7,TO SUBTRACT #D1^' CLE> #A T5 F   A#AG
  ! T5S COLUMN & SET #F "OS 9 ! "OS
  COLUMN4
^7,TO SUBTRACT #E1^' CLE> #A T5 F ! T5S
  COLUMN & SET #E "OS 9 ! "OS COLUMN4
^7,TO SUBTRACT #F1^' CLE> #A T5 F ! T5S
  COLUMN & SET #D "OS 9 ! "OS COLUMN4
^7,TO SUBTRACT #G1^' CLE> #A T5 F ! T5S
  COLUMN & SET #C "OS 9 ! "OS COLUMN4
^7,TO SUBTRACT #H1^' CLE> #A T5 F ! T5S
  COLUMN & SET #B "OS 9 ! "OS COLUMN4
^7,TO SUBTRACT #I1^' CLE> #A T5 F ! T5S
  COLUMN & SET #A "O 9 ! "OS COLUMN4
-------------------------------------#AH

    ^1,EXAMPLE ^1#A3 #AE "- #H "7 #G
      @.<,ILLU/RA;N@.> ,SET #AE4
      @.<,"O B1D 9 ! T5S COLUMN & FIVE
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
      "- #H "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #H BY
    CLE>+ #A T5 F ! T5S COLUMN & SETT+
    #B "OS 9 ! "OS COLUMN TO >RIVE AT !
    DI6];E #G4                       #BC
      @.<,Z]O B1DS >E SET AT !      A#AH
    TOP ( ! T5S COLUMN4 ,SEV5 B1DS >E
    SET AT ! TOP ( ! "OS COLUMN4@.>

    ,PRACTICE ,PROBLEMS
  ,LET ! /UD5T SOLVE ! FOLL[+ SUBTRAC;N
PROBLEMS US+ ! ,2G9N]'S ,ABACUS4 ,REM9D
! /UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
2G9N+4 .7,9DIRECT SUBTRAC;N OR REGR\P+ W
2 NEC.'4

#A4 #AC "- #E
#B4 #BA "- #I
#C4 #CF "- #H
#D4 #ED "- #F
#E4 #GB "- #E
#F4 #CB "- #BC
#G4 #HC "- #GG
#H4 #EE "- #DG
#I4 #DB "- #BH
#AJ4 #FD "- #G
#AA4 #DH "- #BI
#AB4 #GE "- #AH


          ,,2G9N]',S ,,ABACUS3       #AI
               ,LESSON #I

    ,SETT+ ,NUMB]S 9 ! ,HUNDR$S ,COLUMN
  ,2L >E PICTORIAL EXAMPLES ( NUMB]S SET
9 ! HUNDR$S COLUMN "<I4E4 ! LEFT-H&
COLUMN"> ON ! ,2G9N]'S ,ABACUS4 ,NOTE T
EA* B1D 9 ! HUNDR$S COLUMN IS EQUAL TO
#AJJ4

    #AJJ
      @.<,ILLU/RA;N3 ,"O B1D 9 ! HUNDR$S
    COLUMN IS SET AT ! TOP4@.>

    #BJJ
      @.<,ILLU/RA;N3 ,TWO B1DS 9 !
    HUNDR$S COLUMN >E SET AT ! TOP4@.>

    #DJJ
      @.<,ILLU/RA;N3 ,F\R B1DS 9 !
    HUNDR$S COLUMN >E SET AT ! TOP4@.>

    #FJJ
      @.<,ILLU/RA;N3 ,SIX B1DS 9 !
    HUNDR$S COLUMN >E SET AT !       #BE
    TOP4@.>                         A#AI

    ,PRACTICE ,ACTIVITIES
  ,LET ! /UD5T PRACTICE SETT+ ! NUMB]S
GIV5 2L ON ! ,2G9N]'S ,ABACUS4 ,REM9D !
/UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
SETT+ ! NUMB] & TO 2G9 SETT+ ! NUMB] 9 !
LEFT COLUMN "<I4E41 ! HUNDR$S COLUMN">4
,PO9T \ TO ! /UD5T T NO B1DS >E SET 9 !
"OS COLUMN OR ! T5S COLUMN S9CE Z]O IS !
SECOND & ?IRD DIGIT 9 EA* ( ^! NUMB]S4

#A4 ,SET #CJJ
#B4 ,SET #EJJ
#C4 ,SET #GJJ
#D4 ,SET #IJJ

    ,NOTE3
  ,AG1 "S *N MAY F9D X HELP;L TO M>K !
FIF? OR MIDDLE B1D 9 EA* COLUMN )
,GRAPHIC ,>T ,TAPE TO MAKE X EASY TO
ID5TIFY Z AN IMPORTANT B5*M>K ON !
ABACUS4


          ,,2G9N]',S ,,ABACUS3       #BJ
              ,LESSON #AJ

    ,US+ ! ,HUNDR$S ,COLUMN1 ! ,T5S
    ,COLUMN1 & ! ,"OS ,COLUMN TO ,SET
    ,NUMB]S
  ,2L >E PICTORIAL EXAMPLES ( NUMB]S SET
ON ! ,2G9N]'S ,ABACUS US+ ! HUNDR$S1
T5S1 & "OS COLUMN4

    #ACG
      @.<,ILLU/RA;N3 ,"O B1D 9 ! HUNDR$S
    COLUMN1 ?REE B1DS 9 ! T5S COLUMN1 &
    SEV5 B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>

    #BEF
      @.<,ILLU/RA;N3 ,TWO B1DS 9 !
    HUNDR$S COLUMN1 FIVE B1DS 9 ! T5S
    COLUMN1 & SIX B1DS 9 ! "OS COLUMN >E
    SET AT ! TOP4@.>

    #GBA
      @.<,ILLU/RA;N3 ,SEV5 B1DS 9 !
    HUNDR$S COLUMN1 TWO B1DS 9 !     #BG
    T5S COLUMN1 & "O B1D 9 ! "OS    A#BJ
    COLUMN >E SET AT ! TOP4@.>

    #HFB
      @.<,ILLU/RA;N3 ,EI<T B1DS 9 !
    HUNDR$S COLUMN1 SIX B1DS 9 ! T5S
    COLUMN1 & TWO B1DS 9 ! "OS COLUMN >E
    SET AT ! TOP4@.>

    ,PRACTICE ,ACTIVITIES
  ,F/ H ! /UD5T ID5TIFY ! HUNDR$S1 T5S1
& "OS 9 EA* NUMB]4 ,!N LET ! /UD5T
PRACTICE SETT+ ! NUMB]S GIV5 2L ON !
,2G9N]'S ,ABACUS4 ,REM9D ! /UD5T TO ALW
CLE> ! ABACUS TO Z]O 2F 2G9N+4

#A4 ,SET #AHB
#B4 ,SET #AFF
#C4 ,SET #DGB
#D4 ,SET #BCD
#E4 ,SET #CIA
#F4 ,SET #EEE
#G4 ,SET #HGF
#H4 ,SET #IJA
#I4 ,SET #FBI
#AJ4 ,SET #GAB                      B#BJ
-------------------------------------#BA

    ,,2G9N]',S ,,ABACUS3 ,LESSON #AA

    ,DIRECT ,ADDI;N3 ,ADD+ ,DIRECTLY TO
    ! ,"OS1 ,T5S1 OR ,HUNDR$S ,COLUMN
  ,2L >E PICTORIAL EXAMPLES ( ADDI;N
PROBLEMS SOLV$ ON ! ,2G9N]'S ,ABACUS BY
ADD+ DIRECTLY TO ! "OS1 T5S1 OR HUNDR$S
COLUMN4 "<,PL1SE SEE ,LESSON #E DIREC;NS
ON ,ADD+ ,DIRECTLY TO ! ,"OS ,COLUMN
&_/OR ! ,T5S ,COLUMN4"> ,NOTICE T ADD+
ALW 2G9S ON ! LEFT & MOVES TO ! "R 5D+ 9
! "OS COLUMN4

    ^1,EXAMPLE ^1#A3
    #BJJ "6 #CJJ "7 #EJJ
      @.<,ILLU/RA;N@.> ,SET #BJJ4
      @.<,TWO B1DS >E SET AT ! TOP ( !
    HUNDR$S COLUMN4@.>
      "6 #CJJ "7
      @.<,ILLU/RA;N@.> ,ADD #C HUNDR$S
    DIRECTLY TO ! #B 9 ! HUNDR$S COLUMN
    TO >RIVE AT ! SUM #EJJ4          #BI
      @.<,FIVE B1DS >E SET AT !     A#BA
    TOP ( ! HUNDR$S COLUMN4@.>
-------------------------------------#BB

    ^1,EXAMPLE ^1#B3 #ACF "6 #BC "7 #AEI
      @.<,ILLU/RA;N@.> ,SET #ACF4
      @.<,"O B1D 9 ! HUNDR$S COLUMN1
    ?REE B1DS 9 ! T5S COLUMN1 & SIX B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "6 #BJ
      @.<,ILLU/RA;N@.> ,ADD #B T5S
    DIRECTLY TO ! #C 9 ! T5S COLUMN &444
      @.<,"O B1D 9 ! HUNDR$S COLUMN1
    FIVE B1DS 9 ! T5S COLUMN1 & SIX B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "6 #C "7
      @.<,ILLU/RA;N@.> ADD #C "OS
    DIRECTLY TO ! #F 9 ! "OS COLUMNS TO
    >RIVE AT ! SUM ( #AEI4
      @.<,"O B1D 9 ! HUNDR$S COLUMN1
    FIVE B1DS 9 ! T5S COLUMN1 & N9E B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>

    ,PRACTICE ,PROBLEMS
  ,LET ! /UD5T SOLVE ! FOLL[+ ADDI;N
PROBLEMS US+ ! ,2G9N]'S ,ABACUS4    A#BB
,REM9D ! /UD5T TO ALW CLE> ! ABACUS TO
Z]O 2F 2G9N+4

#A4 #BJJ "6 #AJJ
#B4 #BEJ "6 #ABE
#C4 #BAJ "6 #CJ
#D4 #GBA "6 #ADD
#E4 #FE "6 #CCC
#F4 #B "6 #IJJ
#G4 #ABG "6 #DEB
#H4 #HFA "6 #ABF
#I4 #EHH "6 #AA

    ,NOTE3
  ,:5 3/RUCT+ YR [N ADDI;N PROBLEMS1
REMEMB] T ! SUM C N"E EXCE$ #III ON !
,2G9N]'S ,ABACUS4






                                     #CA
          ,,2G9N]',S ,,ABACUS3       #BC
              ,LESSON #AB

    ,9DIRECT ,ADDI;N3 ,ADD+ TO ! ,T5S
    ,COLUMN ) ,REGR\P+ TO ! ,HUNDR$S
    ,COLUMN
  ,IF "! >E N 5 B1DS 9 ! T5S COLUMN TO
ADD ! NUMB] ( B1DS 9 A PROBLEM1 !N
REGR\P+ TO ! HUNDR$S COLUMN IS NEC4 ,USE
! FOLL[+ RULES TO HELP SOLVE ADDI;N
PROBLEMS ON ! ,2G9N]'S ,ABACUS :5 Y M/
REGR\P3

^7,TO ADD #AJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #I T5S 9 ! T5S
  COLUMN4
^7,TO ADD #BJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #H T5S 9 ! T5S
  COLUMN4
^7,TO ADD #CJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #G T5S 9 ! T5S
  COLUMN4
^7,TO ADD #DJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #F T5S 9 ! T5S
  COLUMN4
^7,TO ADD #EJ1^' SET #A HUNDR$ 9    A#BC
  ! HUNDR$S COLUMN & CLE> #E T5S 9 ! T5S
  COLUMN4
^7,TO ADD #FJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #D T5S 9 ! T5S
  COLUMN4
^7,TO ADD #GJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #C T5S 9 ! T5S
  COLUMN4
^7,TO ADD #HJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #B T5S 9 ! T5S
  COLUMN4
^7,TO ADD #IJ1^' SET #A HUNDR$ 9 !
  HUNDR$S COLUMN & CLE> #A T5 9 ! T5S
  COLUMN4
-------------------------------------#BD

    ^1,EXAMPLE ^1#A3 #CJ "6 #HJ "7 #AAJ
      @.<,ILLU/RA;N@.> ,SET #CJ4
      @.<,?REE B1DS 9 ! T5S COLUMN >E
    SET AT ! TOP4@.>
      "6 #HJ "7
      @.<,ILLU/RA;N@.> ,ADD #HJ BY SETT+
    #A HUNDR$ TO ! HUNDR$S COLUMN &
    CLE>+ #B T5S F ! T5S COLUMN TO   #CC
    >RIVE AT ! SUM #AAJ4            A#BD
      @.<,"O B1D 9 ! HUNDR$S COLUMN & "O
    B1D 9 ! T5S COLUMN >E SET AT !
    TOP4@.>

    ^1,EXAMPLE ^1#B3 #GGJ "6 #CC "7 #HJC
      @.<,ILLU/RA;N@.> ,SET #GGJ4
      @.<,SEV5 B1DS 9 ! HUNDR$S COLUMN &
    SEV5 B1DS 9 ! T5S COLUMN >E SET AT !
    TOP4@.>
      "6 #CJ
      @.<,ILLU/RA;N@.> ,ADD #CJ BY SETT+
    #A HUNDR$ 9 ! HUNDR$S COLUMN & CLE>
    #G T5S 9 ! T5S COLUMN &444
      @.<,EI<T B1DS 9 ! HUNDR$S COLUMN
    >E SET AT ! TOP4@.>
      "6 #C "7
      @.<,ILLU/RA;N@.> ADD #C "OS TO
    >RIVE AT ! SUM #HJC4
      @.<,EI<T B1DS 9 ! HUNDR$S COLUMN1
    Z]O B1DS 9 ! T5S COLUMN1 & ?REE B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>



    ^1,EXAMPLE ^1#C3                 #BE
    #DGD "6 #CAF "7 #GIJ
      @.<,ILLU/RA;N@.> ,SET #DGD4
      @.<,F\R B1DS 9 ! HUNDR$S COLUMN1
    SEV5 B1DS 9 ! T5S COLUMN1 & F\R B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "6 #CJJ
      @.<,ILLU/RA;N@.> ,ADD #CJJ BY
    SETT+ #C HUNDR$S 9 ! HUNDR$S COLUMN4
      @.<,SEV5 B1DS 9 ! HUNDR$S COLUMN1
    SEV5 B1DS 9 ! T5S COLUMN1 & F\R B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "6 #AJ
      @.<,ILLU/RA;N@.> ,ADD #AJ BY SETT+
    #A T5 9 ! T5S COLUMN &444
      @.<,SEV5 B1DS 9 ! HUNDR$S COLUMN1
    EI<T B1DS 9 ! T5S COLUMN1 & F\R B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "6 #F "7
      @.<,ILLU/RA;N@.> ADD #F "OS BY
    SETT+ #A T5 9 ! T5S COLUMN & CLE>+
    #D "OS 9 ! "OS COLUMN TO >RIVE AT !
    SUM ( #GIJ4
      @.<,SEV5 B1DS 9 ! HUNDR$S COLUMN &
    N9E B1DS 9 ! T5S COLUMN >E SET   #CE
    AT ! TOP4@.>                    A#BE
-------------------------------------#BF

    ,PRACTICE ,PROBLEMS
  ,ASK ! /UD5T TO SOLVE ! FOLL[+ ADDI;N
PROBLEMS US+ ! ,2G9N] ,ABACUS4 ,REM9D !
/UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
2G9N+4 ,APPLY+ ! RULES = 9DIRECT
SUBTRAC;N W 2 NEC TO SOLVE ! PROBLEMS4

#A4 #HJ "6 #BJ
#B4 #ABF "6 #FF
#C4 #IB "6 #CE
#D4 #BCE "6 #DDG
#E4 #AGB "6 #EC
#F4 #AGE "6 #AJE
#G4 #FH "6 #ABD
#H4 #EE "6 #FB
#I4 #AIC "6 #DE
#AJ4 #EBA "6 #ACI
#AA4 #HDB "6 #FA
#AB4 #GH "6 #CA



          ,,2G9N]',S ,,ABACUS3       #BG
              ,LESSON #AC

    ,DIRECT ,SUBTRAC;N3 ,SUBTRACT+
    ,DIRECTLY F ! ,"OS1 ,T5S1 OR
    ,HUNDR$S ,COLUMN
  ,2L >E PICTORIAL EXAMPLES ( SOLV+
SUBTRAC;N PROBLEMS ) ! ,2G9N]'S ,ABACUS
BY SUBTRACT+ DIRECTLY F ! "OS1 T5S OR
HUNDR$S COLUMN4 "<,PL1SE SEE ,LESSON #G
DIREC;NS ON ,SUBTRACT+ ,DIRECTLY F !
,"OS ,COLUMN &_/OR ! ,T5S ,COLUMN4">
,NOTICE T SUBTRACT+ ALW 2G9S ON ! LEFT &
MOVES TO ! "R 5D+ 9 ! "OS COLUMN4

    ^1,EXAMPLE ^1#A3
    #HJJ "- #BJJ "7 #FJJ
      @.<,ILLU/RA;N@.> ,SET #HJJ4
      @.<,EI<T B1DS 9 ! HUNDR$S COLUMN
    >E SET AT ! TOP4@.>
      "- #BJJ "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #BJJ
    DIRECTLY F ! #H 9 ! HUNDR$S COLUMN
    TO >RIVE AT ! DI6];E ( #FJJ4
      @.<,SIX B1DS 9 ! HUNDR$S       #CG
    COLUMN >E SET AT ! TOP4@.>      A#BG
-------------------------------------#BH

    ^1,EXAMPLE ^1#B3
    #CEJ "- #BDJ "7 #AAJ
      @.<,ILLU/RA;N@.> ,SET #CEJ4
      @.<,?REE B1DS 9 ! HUNDR$S COLUMN &
    FIVE B1DS 9 ! T5S COLUMN >E SET AT !
    TOP4@.>
      "- #BJJ
      @.<,ILLU/RA;N@.> ,SUBTRACT #B
    HUNDR$S DIRECTLY F ! #C 9 ! HUNDR$S
    COLUMN &444
      @.<,"O B1D 9 ! HUNDR$S COLUMN &
    FIVE B1DS 9 ! T5S COLUMN >E SET AT !
    TOP4@.>
      "- #DJ "7
      @.<,ILLU/RA;N@.> SUBTRACT #D T5S
    DIRECTLY F ! #E 9 T5S COLUMN TO
    >RIVE AT ! DI6];E ( #AAJ4
      @.<,"O B1D 9 ! HUNDR$S COLUMN & "O
    B1D 9 ! T5S COLUMN >E SET AT !
    TOP4@.>


    ^1,EXAMPLE ^1#C3                 #BI
    #CHI "- #ADF "7 #BDC
      @.<,ILLU/RA;N@.> ,SET #CHI4
      @.<,?REE B1DS 9 ! HUNDR$S COLUMN1
    EI<T B1DS 9 ! T5S COLUMN1 & N9E B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "- #AJJ
      @.<,ILLU/RA;N@.> ,SUBTRACT #A
    HUNDR$ DIRECTLY F ! #C 9 ! HUNDR$S
    COLUMN4
      @.<,TWO B1DS 9 ! HUNDR$S COLUMN1
    EI<T B1DS 9 ! T5S COLUMN1 & N9E B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "- #DJ
      @.<,ILLU/RA;N@.> ,SUBTRACT #D T5S
    DIRECTLY F ! #H 9 ! T5S COLUMN &444
      @.<,TWO B1DS 9 ! HUNDR$S COLUMN1
    F\R B1DS 9 ! T5S COLUMN1 & N9E B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "- #F "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #F "OS
    DIRECTLY F ! #I 9 ! "OS COLUMN TO
    >RIVE AT ! DI6];E ( #BDC4
      @.<,TWO B1DS 9 ! HUNDR$S COLUMN1
    F\R B1DS 9 ! T5S COLUMN1 &       #CI
    ?REE B1DS 9 ! "OS COLUMN >E     A#BI
    SET AT ! TOP4@.>
-------------------------------------#CJ

    ,PRACTICE ,PROBLEMS
  ,ASK YR /UD5T TO SOLVE ! FOLL[+
SUBTRAC;N PROBLEMS US+ ! ,2G9N]'S
,ABACUS4 ,REM9D ! /UD5T TO ALW CLE> !
ABACUS TO Z]O 2F 2G9N+4

#A4 #EJ "- #BJ
#B4 #IJJ "- #EJJ
#C4 #DJJ "- #CJJ
#D4 #DHJ "- #BFJ
#E4 #FGJ "- #CGJ
#F4 #CBJ "- #AAJ
#G4 #GEH "- #CAE
#H4 #AHD "- #FB
#I4 #HCD "- #BAC






          ,,2G9N]',S ,,ABACUS3       #CA
              ,LESSON #AD

    ,9DIRECT ,SUBTRAC;N3 ,REGR\P+ F !
    ,HUNDR$S ,COLUMN TO ! ,T5S ,COLUMN
  ,USE ! FOLL[+ RULES :5 SOLV+ SUBTRAC;N
PROBLEMS ON ! ,2G9N]'S ,ABACUS :5
REGR\P+ F ! HUNDR$S COLUMN TO ! T5S
COLUMN IS NEC4

^7,TO SUBTRACT #AJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #I T5S 9 ! T5S
  COLUMN4
^7,TO SUBTRACT #BJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #H T5S 9 ! T5S
  COLUMN4
^7,TO SUBTRACT #CJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #G T5S 9 ! T5S
  COLUMN4
^7,TO SUBTRACT #DJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #F T5S 9 ! T5S
  COLUMN4
^7,TO SUBTRACT #EJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #E T5S 9 ! T5S
  COLUMN4                            #DA
^7,TO SUBTRACT #FJ1^' CLE> #A       A#CA
  HUNDR$ F ! HUNDR$S COLUMN & SET #D T5S
  9 ! T5S COLUMN4
^7,TO SUBTRACT #GJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #C T5S 9 ! T5S
  COLUMN4
^7,TO SUBTRACT #HJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #B T5S 9 ! T5S
  COLUMN4
^7,TO SUBTRACT #IJ1^' CLE> #A HUNDR$ F !
  HUNDR$S COLUMN & SET #A T5 9 ! T5S
  COLUMN4
-------------------------------------#CB

    ^1,EXAMPLE ^1#A3 #BEJ "- #HJ "7 #AGJ
      @.<,ILLU/RA;N@.> ,SET #BEJ4
      @.<,TWO B1DS 9 ! HUNDR$S COLUMN &
    FIVE B1DS 9 ! T5S COLUMN >E SET AT !
    TOP4@.>
      "- #HJ "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #HJ BY
    CLE>+ #A HUNDR$ F ! HUNDR$S COLUMN &
    SETT+ #B T5S 9 ! T5S COLUMN TO >RIVE
    AT ! DI6];E ( #AGJ4
      @.<,"O B1D 9 ! HUNDR$S COLUMN &
    SEV5 B1DS 9 ! T5S COLUMN >E     A#CB
    SET AT ! TOP4@.>
-------------------------------------#CC

    ^1,EXAMPLE ^1#B3
    #EDH "- #BFA "7 #BHG
      @.<,ILLU/RA;N@.> ,SET #EDH4
      @.<,FIVE B1DS 9 ! HUNDR$S COLUMN1
    F\R B1DS 9 ! T5S COLUMN1 & EI<T B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "- #BJJ
      @.<,ILLU/RA;N@.> ,SUBTRACT #B
    HUNDR$S DIRECTLY F ! #E 9 ! HUNDR$S
    COLUMN4
      @.<,?REE B1DS 9 ! HUNDR$S COLUMN1
    F\R B1DS 9 ! T5S COLUMN1 & EI<T B1DS
    9 ! "OS COLUMN >E SET AT ! TOP4@.>
      "- #FJ
      @.<,ILLU/RA;N@.> ,SUBTRACT #F T5S
    BY CLE>+ #A HUNDR$ F ! HUNDR$S
    COLUMN & SETT+ #D T5S 9 ! T5S COLUMN
    &444
      @.<,TWO B1DS 9 ! HUNDR$S COLUMN1
    EI<T B1DS 9 ! T5S COLUMN1 & EI<T
    B1DS 9 ! "OS COLUMN >E SET AT    #DC
    ! TOP4@.>                       A#CC
      "- #A "7
      @.<,ILLU/RA;N@.> ,SUBTRACT #A
    DIRECTLY F ! #H 9 ! "OS COLUMN TO
    >RIVE AT #BHG4
      @.<,TWO B1DS 9 ! HUNDR$S COLUMN1
    EI<T B1DS 9 ! T5S COLUMN1 & SEV5
    B1DS 9 ! "OS COLUMN >E SET AT !
    TOP4@.>
-------------------------------------#CD

    ,PRACTICE ,ACTIVITIES
  ,LET ! /UD5T PRACTICE SETT+ ! NUMB]S
GIV5 2L ON ! ,2G9N]'S ,ABACUS4 ,REM9D !
/UD5T TO ALW CLE> ! ABACUS TO Z]O 2F
SETT+ ! NUMB] & TO 2G9 SETT+ ! NUMB] 9 !
LEFT COLUMN "<I4E41 ! HUNDR$S COLUMN">4

#A4 #GHC "- #BIA
#B4 #CEF "- #AHD
#C4 #EDI "- #DHB
#D4 #DFG "- #CHD
#E4 #ECE "- #ADA
#F4 #BDD "- #AFB
#G4 #IGB "- #FHA
#H4 #FAJ "- #CGJ                    A#CD
#I4 #HBE "- #CGE
-------------------------------------#CE

               ,,EXT5.NS

  ,! LESSONS PROVID$ 9 ? BOOKLET PRES5T
A />T+ PO9T = ABACUS 9/RUC;N & >E
PRES5T$ 9 A PROGRESSIVE MANN]2 US]S >E
5C\RAG$ TO ADAPT &_/OR EXT5D 9/RUC;N Z
NE$$ = ANY GIV5 /UD5T4 ,"S /UD5TS W NE$
ADDI;NAL DIREC;N Z NEW 3CEPTS >E
PRES5T$1 & O!RS W SIMPLY NE$ M PRACTICE4
,"S /UD5TS MAY NE$ AN ALT]NATIVE LESSON
ORD] & O!RS MAY REQUIRE REVIEW &
RE9=CE;T 2F MOV+ ON TO ! NEXT LESSON4
,ADDI;NAL PRACTICE ) SKILLS TAU<T ON !
ABACUS "<E4G41 "O-TO-"O CORRESPOND;E1
9DIRECT ADDI;N ) REGR\P+"> MAY 2 RE9=C$
) R1L-LIFE ACTIVITIES AT HOME & 9 !
CLASSROOM1 S* Z KEEP+ SCORE :5 PLAY+
GAMES OR MAK+ *ANGE = A /ORE PUR*ASE4
  ,X MAY 2 APPROPRIATE = T1*]S TO USE
ADDI;NAL /RATEGIES ) "S /UD5TS :5 P]=M+
COMPUTA;NS ) ! ABACUS1 S* Z US+ !    #DE
BRLWRIT] TO RECORD NUMB]S1 OR US+   A#CE
! ,PAP]-,COMPATIBLE ,ABACUS ME?OD4 ,= M
9=MA;N ON ! ,PAP]-,COMPATIBLE ,ABACUS
ME?OD1 PL1SE REF] TO ! .7,H&BOOK =
,IT9]ANT & ,RES\RCE ,T1*]S ( ,BL &
,VISUALLY ,IMPAIR$ ,/UD5TS.' BY ,DORIS
;,M4 ,WILL\<BY & ,%>ON ;,L4 ;,M4
"<,NA;NAL ,F$]A;N = ! ,BL3 ^C #AIHI">
  ,/UD5TS N YET R1DY TO ADV.E TO !
,CRANM] ,ABACUS MAY WANT TO TRY
COMPUTA;NS T 9VOLVE AM.TS ( M"OY OR
NUMB]S TOO L>GE = ! ,,EBA4 ,9 ? CASE1
T1*]S MAY 3SID] 3NECT+ MULTIPLE ABACI
TGR4 ,VELCRO^R /RIPS >E PROVID$ = ?
PURPOSE4 ,ATTA* A HOOK "<R\<"> /RIP TO !
SIDE ( "O ABACUS & A LOOP "<S(T"> /RIP
TO ! SIDE ( ANO!R ABACUS TO FA/5 TWO OR
M ABACI TGR4
-------------------------------------#CF
  ,? .7,9/RUC;NS = ,USE.' BOOKLET IS A
GUIDE = T1*]S 9TRODUC+ ! ABACUS TO _!
/UD5TS4 ,/UD5T 9/RUC;N MAY RELY ON !
ID1S PRES5T$ )9 ! BOOKLET Z WELL Z T1*]
& /UD5T-CR1T$ ACTIVITIES4
  ,Z A /UD5T :O FIELD-TE/$ ! ,,EBA SD1
8,WE HOPE ! ,EXP&$ ,2G9N]'S         A#CF
,ABACUS IS A MA? TOOL YR /UD5T 8C R1LLY
,8C.T,0 ON060
-------------------------------------#CG

   ,,,TRANSI;N F ! 2G9N]'S ABACUS TO
           ! CRANM] ABACUS,'

  ,9TRODUC;N TO ! ,CRANM] ,ABACUS IS
RECOMM5D$ Z SOON Z ! VISUALLY IMPAIR$
/UD5T HAS MA/]$ ! 3CEPT ( ADD+ &
SUBTRACT+ US+ ! ,2G9N]'S ,ABACUS4 ,!
,CRANM] ,ABACUS W 5ABLE ! /UD5T TO BUILD
ON ! 3CEPTS & SKILLS ACQUIR$ DUR+ ! USE
( ! ,2G9N]'S ,ABACUS1 TO "W ) VALUES
GRT] ?AN #III1 & TO P]=M O!R MA!MATICAL
OP]A;NS "<E4G41 MULTIPLICA;N & DIVI.N">4
  ,:5 F/ 9TRODUC+ ! /UD5T TO ! ,CRANM]
,ABACUS1 ! T1*] MAY WANT TO PO9T \ !
PHYSICAL DI6];ES 2T ! ,CRANM] ,ABACUS &
! ,2G9N]'S ,ABACUS 9 A SIDE-BY-SIDE
FA%ION4 ,NOTABLE *ANGES 9CLUDE ! FOLL[+3

_4 9CR1S$ NUMB] ( COLUMNS
_4 DECR1S$ NUMB] ( B1DS P] COLUMN    #DG
_4 9CLU.N ( A SEP>A;N B> DIVID+ A   A#CG
  S+LE R[ ( B1DS F #D R[S 2L
_4 R$UC;N 9 B1D SIZE "<UN.S Y >E US+ !
  ,L>GE ,ABACUS">
_4 APPE>.E ( RAIS$ DOTS & V]TICAL L9ES
  AL;G ! SEP>A;N B>1 Z WELL Z ! BOTTOM (
  ! FRAME : S]VE Z PLACE LOCATORS &
  COMMAS OR DECIMALS1 RESPECTIVELY4

  ,! S+LE R[ ( B1DS ABV ! SEP>A;N B> ON
! ,CRANM] ,ABACUS 9DICATES ! TOP4 ,TO
SET ! ,CRANM] ,ABACUS TO Z]O1 ! S+LE R[
( B1DS ABV ! SEP>A;N B> %D 2 MOV$ T[>D !
TOP ( ! FRAME1 & ! B1DS 2L ! SEP>A;N B>
%D 2 MOV$ T[>D ! BOTTOM ( ! FRAME4 ,:5 A
B1D IS MOV$ CLOS] TO ! SEP>A;N B> X
TAKES ON VALUE4
-------------------------------------#CH
  ,! S+LE R[ ( B1DS ABV ! SEP>A;N B>
REPRES5T1 F "R TO LEFT1 #E1 #EJ1 #EJJ1 &
S =?4 ,TO SET #E ON ! ,CRANM] ,ABACUS1 =
EXAMPLE1 MOVE ! B1D ON ! F> "R D[N UNTIL
X IS POSI;N$ NEXT TO ! SEP>A;N B>4 ,?
3TRA/S TO ! "O-TO-"O CORRESPOND;E ALL[$
ON ! ,2G9N]'S ,ABACUS1 ": #E 9DIVIDUAL
B1DS >E SET TO REPRES5T ! VALUE     A#CH
#E4
  ,= M 9=MA;N ON US+ ! ,CRANM] ,ABACUS1
Y W F9D ! FOLL[+ 9/RUC;N BOOKS & ,,DVD
HELP;L3

_4 .7,ABACUS ,BASIC ,COMPET5CY3 ,A ,C.T+
  ,ME?OD.' BY ,SUSAN ;,M4 ,MILLAWAY
_4 .7,! ,ABACUS ,MADE ,EASY.' BY ,DR4
  ,MAE ;,E4 ,DAVID[
_4 .7,H&S-,ON ,EXP]I;E ) ! ,CRANM]
  ,ABACUS.' BY ,EL1NOR ,PE/] .<,,DVD.>
_4 .7,US+ ! ,CRANM] ,ABACUS = ! ,BL.' BY
  ,FR$ ,GISSONI

.7,ALL ( ! ABV >E AVAILABLE F ! ,AM]ICAN
  ,PR9T+ ,H\SE = ! ,BL4.'







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,PH"O3 #EJB-#HIE-#BDJE
,TOLL ,FREE3 #HJJ-#BBC-#AHCI
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