Operating Abacus and performing Arithmetic Process involves regular Solving by the way of Oral Math Question Solving Dictation and Solving by the way of Reading Dictated Math Question involves most of the sensory parts like Fingers, Hands, Eyes and Ears to co-ordinate with Mind for time to find a math result. This continuous practice of Time (plus) attention with increasing difficulty levels by way of more numbers per question and time target to solve set of questions is nothing but improved concentration.