“ABACUS – Level2 OF 8 SERIES BOOK” is a unique book designed and published by Nava Vision for youngsters aged 3 and above, to expose students to different problems to attain a better usage of Abacus. Producing this book is indeed a group effort of Nava Vision Team in their help getting the valuable and unique content and expertly steering this project towards success. This unique book promotes improvement of brain growth, personality development and improves creativity in young children. This book starts with the review of important topics presented in Level 1 of 8 Series Book and then moves to a higher level of basic arithmetic calculations like 2 and 3 digit addition & subtraction using Abacus representations. We have provided many learning sessions for students to learn concepts and practice them. It also concentrates on mental Abacus which is very crucial, as it improves imagination and students need to be independent of the Abacus once they are well versed with the arrangement of the beads. This book will help inculcate the practice of using mental abacus in early ages of a child’s life.