Abe P. Kirschbaum, 84, a payroll auditor for the Veterans Administration for 20 years before his retirement in 1966, died of congestive heart failure July 16 at the Bethesda Health Care Center.

Born in Brooklyn, N.Y., Mr. Kirschbaum worked in the retail furniture industry in New York City before moving to this area in 1941. He was a payroll master during the construction of the Pentagon before joining the VA in 1946.

A graduate of Cooper Union in New York City, he won a Shakespeare declamation contest there in 1912 and entertained troops while serving in the Army during World War I.

Mr. Kirschbaum invented and received patents on educational toys and games for children and developed a checkerboard for the handicapped that used pegs instead of checker pieces.

He also taught astrology at his Silver Spring home for a number of years.

Survivors include his wife of 53 years, Frances, of Silver Spring; two daughters, Ruth Liebson of Tucson, Ariz., and Joan Koppelman of Silver Spring; a son, Ira of Falls Church; a brother, Jack of Miami, Fla., and five grandchildren.

The family suggests that expressions of sympathy be in the form of contributions to the Children's Hospital National Medical Center here.