The ruler graduated by the boy, was having its zero mark at one end and 100 cm mark at the other end.
It had 100 subdivisions in one metre length, so the value of its one small division is 1 cm.
Thus, the ruler can be used to measure length accurately up to 1 cm.
In order to increase the accuracy, each cm should be further divided into 10 divisions so that the ruler can have a least count of 1 mm.