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Since this is the part of the exam that has the most volume of information, you might find yourself not remembering details of comprehensive income (Ch1), when you are done with NFP (Ch10). I read many of you have not been able to sleep more than 8 hours, so I guess this article might explain why you are failing FAR.
Making Memories
There are different types of memories. Some are fact-based, such as remembering the name of state capitals. Some are episodic — based on events in your life, such as your first kiss. And some memories are procedural or instructional, such as how to ride a bike or play the piano.
For something to become a memory, three functions must occur, including:
• Acquisition — learning or experiencing something new
• Consolidation — the memory becomes stable in the brain
• Recall — having the ability to access the memory in the future
Both acquisition and recall are functions that take place when you are awake. However, researchers believe sleep is required for consolidation of a memory, no matter the memory type. Without adequate sleep, your brain has a harder time absorbing and recalling new information.
Sleep does more than help sharpen the mind. Studies show that sleep affects physical reflexes, fine motor skills, and judgment, too. One study showed that participants who were sleep deprived were more likely to think they were right when they were, in fact, wrong.
Studies involving memory tests show that after a single night of sleep, or even a nap, people perform better, whether on a test, in the office, on the athletic field, or in a concert hall.
What Happens When You Sleep?
Scientists don’t know exactly how sleep enhances memory, but it appears to involve the brain’s hippocampus and neocortex — the part of the brain where long-term memories are stored. It is thought that during sleep, the hippocampus replays the events of the day for the neocortex, where it reviews and processes memories, helping them to last for the long term.
PS. Impska, this article was not intended for you. I don’t need to hear how you think people who do not score in the 90s do not know Accounting, and if they ever pass, they are destined to be another mediocre Accountant at best. This article is intended for the bad accountants as you call them. I guess Im referring to the candidates who are struggling to pass this exam. Please no drama!
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