This study aid provides guidance on using an abacus for addition and subtraction. It presents flowcharts outlining the steps for simple calculations and when to apply specific +- 5 and +- 10 formulas. Additionally, it includes instructions for creating a column isolator, a tool for focusing on specific columns of the abacus. The material also explains the commutative property in relation to making five and ten on the abacus, offering various formula combinations.