I definitely struggled with some of the understanding during my time studying accounting in school. There are a lot of complex concepts that aren't necessarily easy to grasp - that's why there are specialists out there studying for the CPA exam and working hard to understand all the nuances of the business. I'm now a CPA myself, so clearly you don't have to understand everything while you're in school - you'd learn on the job!
Some of the best methods to success I found while I was studying was exactly what you said - re-reading the materials provided, doing practice problems and practice tests...practice makes perfect! One of the best ways that I learn is by teaching someone else the concepts that I'm trying to learn - by figuring out how to explain something to someone, I find that I get a better understanding of the concepts myself.
All the best,
Hi Valerie, everyone have different learning styles. If it take more than 3 reading for you to get the points of the chapters, maybe making notes as you study will help you to remember the notes better too. Don’t give up, and don’t compare yourself with others. Find the best way that work for you in studying! Good luck!