To make the necessary grades for recruiting, students must learn their course material and not memorize it. When you memorize, you don't retain the theoretical concepts necessary to be successful in each accounting class or on the CPA exam. 

The  Successful Study Approach has been proven to work and requires pre-reading chapters before lectures to be familiar with concepts, attending classes, post-reading chapters after lectures for thorough understanding, working homework assignments, reviewing chapters/homework before exams, and practicing multiple-choice questions using the Gleim books.  The purpose of the Gleim Exam Questions and Explanations (EQE) books is to help accounting students improve their comprehension skills and achieve higher grades in their accounting courses. In addition, students who use the Gleim books achieve a higher success rate on the CPA exam. If you are borderline and worried about your final grades, it's never too late to change your study approach. Competitive grades do yield more job opportunities.