Abacus is a tool, usually made of wood buttons, and it is used for adding and subtracting numbers which can either small or large.
It is simple calculator for performing addition and subtraction though one may buy a simple cheap calculator which can perform more operations with less.
However, people use it for entertaining since it is very natural and because it is a smart invention before calculators.
People usually encounter problems when adding numbers. First they must memorize the numbers if they are not written. Second, they perform the process of addition or subtraction. However, after ending this process one can check his answer unless he/she remembers the original numbers. Also, one may need a pen and a piece of paper to perform addition or subtraction.