Surplus Charges
Does anyone have any memory tricks to remember the components of "direct charges to surplus" and the components to "other surplus charges" when calculating net income?
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Does anyone have any memory tricks to remember the components of "direct charges to surplus" and the components to "other surplus charges" when calculating net income?
Comments
I don't have a good trick for that one. Sometimes a mnemonic works where you rearrange the first letters of each item into a word that's easy to remember. Or sometimes you can make up a dumb story that somehow uses pieces of what you're trying to remember.
But sometimes you just have to do it by brute force. That means practice writing it out several times a day for few days. Then wait a few days, intentionally letting yourself start to forget, then see if you can still remember it. The act of struggling to retrieve it from memory will help transfer it to long-term memory. If you can't remember, then look it up and practice writing it out again. If you repeat that process (you can wait longer and longer between testing yourself) it will eventually stick.
Maybe someone else has a good memory trick?