Abacus is a Latin word meaning sand tray. The word originates with the Arabic "abq", which means dust or fine sand. In Greek this would become abax or abakon which means table or tablet... Probably, the first device was the counting board. This appeared at various times in several places around the world. The earliest counting boards consisted of a tray made of sun dried clay or wood. A thin layer of sand would be spread evenly on the surface, and symbols would be drawn in the sand with a stick or ones finger. To start anew, one would simply...