Accounting

Today I'm a bit down because I didn't sleep very well again, but usually even on bad days I manage it to read a few pages and understand something of this stuff, but today I was sitting just 1 hour in front of a page about pensions and how to put them into the accounts and then I have it up and just skipped this part ... With the books I read till now I always managed it, that I understood what the guys are writing and what we are supposed to know even when I couldn't just remember it after first reading ... but here in Accounting I don't get the point :( ... I hope that I understand a bit more when I reach the second part of the Book which is from Module 8 to 16 with the topic "Managment Accounting for Decision Making" :)