While the abacus is an early calculating tool, it is not considered the first scientific calculator. Scientific calculators are electronic devices capable of performing complex mathematical functions beyond basic arithmetic.

Here's a breakdown:

• Abacus: A manual counting tool used for basic arithmetic operations like addition, subtraction, multiplication, and division. It has existed for thousands of years.
• Scientific Calculator: An electronic calculator that can perform a wide range of mathematical functions, including trigonometric, logarithmic, and exponential functions. These calculators emerged with advancements in electronics in the 20th century.

Therefore, the abacus predates scientific calculators by centuries and serves a different purpose, focusing on basic calculations rather than advanced scientific functions.

For more information, you can refer to these resources:

• Computer History Museum - Timeline of Computer History
• Encyclopedia Britannica - Abacus
• Calculator.org - History of the Calculator