This article provides a theoretical analysis of the cognitive difficulties of educational material in teaching younger schoolchildren, as well as various cases of school failure are considered as a solution to these difficulties, the use of a neuropsychological approach is proposed, which allows for a systematic analysis of the state of higher mental functions, as well as to identify strengths and weaknesses, components of the development of higher mental functions, components of the development of higher mental functions, and in particular in the future, to build optimal scientifically - based methods of correctional - training, correctional - developing, or restorative training. The article contains a description of the conducted research, which was organized with students of the second grades, and assumed an assessment of the existing learning difficulties of younger schoolchildren, using an analysis of the expert assessment of teachers of second grades, as well as an analysis of the second graders, as well as an analysis of the products of students' activities, which included written papers, control to identify test tasks. The study made it possible to identify groups of children with heterogeneous severity of learning difficulties: successful learning in individual academic subjects, and a group of children with complex learning difficulties manifested in systematic errors when performing different types of educational tasks. The article presents conclusions summarizing the most typical learning difficulties of second grades, which form a complex of problems and manifest themselves in various variations.