This is an idea that I used to support a child who found it difficult to grasp the concept of units, tens and hundreds. I made her an abacus, with vertical poles and the difference to her understanding improved immensely. Since then I have used this approach with a number of children with really positive results. Here I explain how to make the abacus.
Making an abacus
You need:
4 dowelling sticks cut to the same length and long enough to take your beads
36 beads divided into 4 sets, each set of beads to feel different e.g. tubular, square, oval with a groove, oval with a flat band around.
A piece of wood long enough to take the four poles
Small amount of sticky back Braille
What to do:
Cut the four poles to the same length each long enough to accommodate 9 beads (Tip take the beads to the store to check they fit over the dowelling!)
Cut the base board to a size long enough to take your four poles
Drill four holes to fit the width of each pole
Braille labels: units, tens, hundreds and thousands and stick at the base of each pole in front of each hole