like the way textbook want us to understand but we don`t
Which text book are you using?
I suggest you use ACCA Approved Study materials (that's if you don't)
BPP study texts are very well written and the concepts are broken down for you to reasonably understand.
What I try to do if I don't understand from the text book, I use multiple sources to research a particular topic (YouTube, Open Tuition, etc.