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Things don't start to click until chapter 3-4 of Becker FAR. Don't give up. In terms of remembering I would recommend cumulative review. Some do it after half a section others do it after a chapter or two up to you, but it helps.
I also watch the lectures on 1.75-2 speed and stop it to write down anything important. Then I only do MCQ take notes on what I got wrong and move on if I was in 60-70% range. I only do Sims when I do my final review (last two weeks).
I would first know that you’re not alone in this feeling, and not to be too hard on yourself because you will not have to know EVERY little detail. Once you get through the book, I would say focus on the main topics, bonds/leases, depreciation/amortization, acquisitions and all the methods to account for them. I remember my real exam was much more high level than the details you see in the Becker MCQ.
Anki flash cards. Use them everyday.