Check yourself that U remember the subject or understand it.

Difference between remembering and understanding: 

Take an example of standard costing, two commonly known formula of material variance:-

                  MPV = (Standard Price – Actual Price)*Actual Quantity 

          and MUV = (Standard Quantity –Actual Quantity)*Standard Price

Have you ever try to understand why we multiply actual quantity in computing price variance and standard price in computing usage variance or else just remembering the formulas as given in the text books to mere pass the exams. Because most of us thinks that “Kitab main likha hai to sahi he hoga”.

If you think that mere reading and remembering is enough then leave the column but if you think that it is better to understand then start digging the answer and write your view here. One thing I must assure you that mere remembering may help you to pass the exams depending upon your luck but it will never help you to reach excellence in the career.