A reckoning board is an early calculating tool used for performing arithmetic operations, often by merchants, traders, and accountants. It consists of a flat surface, usually made of wood or stone, with marked lines or columns to help organize numbers. Small counters or pebbles are used to represent numbers, and they are moved along the lines to perform calculations like addition, subtraction, multiplication, or division. Reckoning boards were widely used before the invention of more advanced calculating devices and served as a precursor to the abacus and other early calculating tools.

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