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Science Principles Every Student Should Know

Written By CA Rajesh Pabari reach me at carajeshpabari@gmail.com Page 1



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.
1. 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
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
Science Principles Every Student Should Know

Written By CA Rajesh Pabari reach me at carajeshpabari@gmail.com Page 2

will result in DouBLe
penalty
write, as per section 185.
2. 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.
3. 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
4. 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.
5.
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. Thats 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 dont notice or
dont 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.