Development design and intellectual calculation by using of abacus is a unique program for the child growth. It is invented in 1993 by Dr. Dino Vink in Malaysia. This program develops the right and left mind semi- sphere at the same time and the students between 5-13 years old can develop their mind capacity by learning intellectual calculation. Their abilities like time management, concentration, and solving the problems are improved. This educational program plays an important role in all fields and human’s life. This program has ten terms for 13 years old students and thirteen terms for 5-7 years old students. Each term has 6-12 sessions for two hours in a week. This educational program is done by three important techniques such as: shorthand, audio, and flash cards. USMAS program not only helps students with self-assurance and authority in math subject but also develops important skills in school and life. 55 countries are the membership of USMAS institution and millions of children from all over the word use this educational program since the invention of USMAS in 1993. Shakofaha Towhid Private Educational School is the monopoly and presenter of this educational program from 1395 in Afghanistan and it is being performed for the first grade students.