It looks like a lie but this board of calculation and his use for the achievement of arithmetical operations. There appears the simple operation capacity of this instrument and how the system is adapted perfectly to the writing of the Roman numbers. The description complements itself with diverse both historical and pedagogic ramifications. This way, his precedents are analyzed, and since the board of calculating is the evolution of the Roman abacus, the work begins with a brief study of the Roman abacus based exclusively on the preserved archaeological and documentary information. Doing an analogy on this type of technology, which it deepened and defined with major conventual base to the science of the mathematics and his application in the daily life, at technological level I simplify the calculations and business transactions, the most finished vision of the factors that explain the resistance offered by the European society to the introduction of the system of numeration indoarábigo and his algorithmic methodology. Finally, a comparative study appears briefly between the methodology of the board and the algorithmic one showing him the structural resemblances that it sublies.
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