Universal Abacus is a great way to teach numbers and arithmetic to kids. There are many ways to teach numbers to kids. Abacus is a great tool to teach your child simple math such as counting, addition, subtraction, multiplication, and even division. This Kit Contains 3 books (2 abacus books of Level-1 and 1 Abacus tutorial, also know as Teacher’s/Parent’s Help book), one Backpack (BAG), and one kid’s abacus tool. This kit is a complete Abacus solution for beginners.