Abacus (ăb’a kŭs) [L. abacus, Gr. Abax –akos, a tablet], n. A counting–frame; an apparatus made of beads sliding on wires for facilitating arithmetical calculations.

Book-keeping (Buk–kē’ping), n. The art or practice of keeping accounts.

Company (kŭm’ pă ni), n. A number of persons associated together by interest of for carrying on business; a corporation.