# Memory Technique to Remember Sections

CA Rajesh Pabari , 21 May 2014

Memory Technique to Remember section Number

Our brain cannot remember useless and meaningless stuffs. (Normal human brains).

Hence, the technique of converting numbers into meaningful words is important to learn.

Step 1: Lets assign letters to all the numbers from 0 to 9

 Number Letters Assigned Reasons of assigning the Letter 1 S, D Maximum spelling starts with S and D and maximum number of sections will have 1 used in the section number 2 N, V These letters are made of two pointers pointing down or up 3 M, W These letters are made of three pointers pointing down or up 4 R Spelling of 4 consist of R in it 5 L Roman letter for the number 50 6 C, J C is somewhat similar in shape with 6, J is sort of mirror image of C 7 F, T Similarity of shapes 8 B, G Similarity of shapes . G is small letters looks like g (8) 9 P, q Similarity of shapes. P is mirror image of 9 and q looks like 9 0 Z, X Spelling Zero and Roman ten (X)

Step 2: Convert a number into words by using above letters and filling up any of vowels (a, e, i, o, u, y, h). H and Y are used as joiners because many spellings become complete by using them. Hence they are not assigned to any digit in the above table.

Step 3: Connection between the section and the word created out of section number. Please remember to form a funny association and make the connection as weird as possible. Wherever possible, create a picture of your own imagination.

Now take some examples of using the above technique.

 Ex. No. Section Number and Matter involved Creation of Word Connection of Word and the Matter under consideration How to Get what you Want in Exams. Section 185 of Companies act 2013 pertains to Provisions relating to Loans to directors. 1 = D, S 8 = B, G 5 = L The word double has to be connected with the matter of the section, i.e. Loans to Directors. A simple association can be said as “When you give loan to director, it will result in DouBLe penalty” The moment you come across the phrase Loan to Directors under Companies Act, 2013, you will remember the word ‘Double’, the word when reconverted into digits gives you 185. You will write, as per section 185. Section 73 of Companies Act, 2013 – Acceptance of Deposits 7 = F, T            3 = M, W I could think of FM. Connection – Acceptance of Deposit by company they are giving advertisement in radio mirchi (which is FM Radio) The connection between deposit, radio mirchi, FM will remind you of reverse of FM i.e. 7, 3 = 73. Section 73. Annual General Meeting Section 96 9 = P, Q 6 = C, J I could think of the word PJ, you will create a picture of annual general meeting where people are cracking PJs (PJ is popular short form of Poor Jokes). People are laughing loudly. The connection of AGM and PJ is set. Now, when you think of AGM, you will remember the scene and you will remember PJ. You know what P and J stands for. 9 and 6. Section 96 Register of Members Section 88 8 = B, G 88 = BB or GG or BG or GB What I could think of is as follows. In register of member, company has entered names of their BBs also. (BB = Wife) The funny association of register of members, their names and their BB name connects u to the number 88.

While preparing the words out of sections, please make sure that as far as possible, make a word which can be pictured. Mind remembers in pictures. That’s why you remember movies easily, while you forget the economic theories.

In example no. 1 above, I gave very simple connection of giving the loans resulting in double penalty. But, the moment you start imagining in weird pictures, you are likely to remember easily. For example, if I would have said that if you give loan to Director or his related party, Shareholder comes and Slaps you on both of your cheeks. (DOUBLE SLAP). In this example, likeliness of remembering is more. Whenever you see cow on the streets, you don’t notice or don’t remember, but if some day you see a PINK color cow, you will remember the whole day or probably whole life that you had seen a PINK cow. Same is the case with the brain, it remembers the extra ordinary matter easily.

CA Rajesh Pabari
(Chartered Accountant)
Category Students   Report

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