Take an empty tissue box. Take 2 straws. Make 2 holes on the bottom middle at least with a gap of 4 inches. Insert the straw through the holes and bend the ends towards the inside of boxes and paste with cello tape to the bottom sheet through the tissue distribution hole on top of tissue box. Paste colour ful papers outside the box to decorate and close the opening. Write "O" for one's position and "T" for tens position.
Now take thermocol sheet and make the beads by cutting the thermocol sheets in circles with a hole in the middle. Give different colour for them to identify one's & tens position.
Hope everybody understood the easy way of making abacus for children's school activity.