A teaching aid comprising a plurality of counting elements, different
counting elements being used to represent different powers of number,
such that, when operating in base 10: (i) a first counting element
incorporates a representation of a single unit or symbol; (ii) a second
counting element incorporates a representation showing ten of the units
or symbols shown on the first counting element; (iii) a third counting
element incorporates a representation showing ten of the second counting
elements; (iv) a fourth counting element incorporates a representation of
ten of the third counting element; and so on.