[Prove You Are A Human]

I had an instructor in college who had an exchange like this with a very bright kid in class:

Instructor: “So this is how you do this https://forum.another71.com/forum/cpa-exam-study/journey/topic/do-you-brush-off-a-complicated-topic-or-stick-with-it-untill-you-get-it/reply/548960/.”

Student: “I'm not quite sure I understand.”

Instructor explains topic in different way. Student doesn't understand. Instructor explains in yet another way. Student doesn't understand. Topic is simple, instructor spends over 90 minutes trying to get this student to understand. Student doesn't.

Instructor: “Look, you're a great student, you understand the topics easily. You know accounting. However, in your academic career, there are some topics you just won't get for this reason or that. This is that topic for you. Give it up.”

The point here is I think it's natural for some things to not stick. I had this happen when I was studying. I still tried, but at some point you have to look at the cost/benefit relationship of that topic. You could spend 10 hours trying to hammer home one small point, that may or may not be tested, but you will sacrifice other topics.

I think if it's not a major concept and you don't have too many items like that, it should be safe to try to grasp a very rudimentary understanding of it and then move on.

CPA