@MontereyJack,
Mesopotamian
The period 2700–2300 BC saw the first appearance of the Sumerian abacus, a table of successive columns which delimited the successive orders of magnitude of their sexagesimal number system.[11]
Some scholars point to a character from the Babylonian cuneiform which may have been derived from a representation of the abacus.[12] It is the belief of Old Babylonian[13] scholars such as Carruccio that Old Babylonians "may have used the abacus for the operations of addition and subtraction; however, this primitive device proved difficult to use for more complex calculations".[14]