Memory problem or i.q. problem ?

Sumanta Das Gupta (Accountant) (310 Points)

13 January 2014  

Dear Friends and Respected Seniors,

I shall be appearing in May 2014 Examinations. I work full time in a CA Firm, leaving me time for precisely 4 hours of study every day during the weekdays. I feel I study seriously, but my problem is if I leave a subject, say Tax, Law, Accounts or whatever for 2 weeks, I find difficulty in remembering / recalling when I again sit down with the materials. Obviously, I do not forget 100% but most of it is forgotten.....specially in thory papers like tax, audit, etc. I do not have time to study all subjects everyday as I work fulltime. My boss in office says I am quite good at work executions which of course are mostly online....requiring very little memorisation.

Is this a particular problem with my memory or level of I.Q. ? Can somebody please help ?

Thanking you and with best regards.