“ABACUS – Level 3 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 was indeed a group effort of Nava Vision Team with their help in getting the valuable and unique content and binding up expertly steered the project. This unique book promotes improvement of brain growth, creativity, personality development in young children. This book starts with the review of important topics present in Level 2 of 8 Series Book and then on higher level of basic arithmetic calculations like1-, 2- and 3-digit Addition & Subtraction and introduction to Multiplication, performing multiplication of single digit multiplicand with single digit multiplier using Abacus representations. We have provided many learning sessions for the students to practise and learn the concepts. 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 inculcate the practise of using mental abacus in early ages of a child’s life.