Sir, no matter how many times I read this, it doesn't stick.

This is the most common complaint I hear from CA/CS/CMA students.

And almost every time, the problem is the same:

They're trying to memorise before they understand.

Memorisation without understanding is like building a house on sand.

It holds temporarily. Then collapses.

Understanding before memorisation changes everything.

Step 1: Read the concept once. Close the book.

Step 2: Explain it OUT LOUD in your own words. Pretend you're teaching it.

Step 3: Where you got stuck — go back and re-read.

Step 4: Explain it again until it flows naturally.

Only after you can explain it to an imaginary student —

Start building your memory triggers and mnemonics.

This is the Feynman Technique.

Named after Nobel Prize-winning physicist Richard Feynman.

He said: "If you can't explain it simply, you don't understand it well enough."

This isn't just for science.

It works spectacularly for tax law, standards, costing — everything.

Because understanding is the infrastructure.

Memory is built on top of it.

Comment "FEYNMAN TECHNIQUE" if you're switching your study approach.