Difference between Memorandum aur Articles of Association: Confused!

Ye topic UPSC mein bhi aata hai, dono ke liye ek hi preparation chalegi kya? Mujhe samjh nahi aaya, yaar. Memorandum aur Articles of Association dono hi Company ki foundational documents hain, par kya difference hai unke beech? Memorandum mein company ki nature, objectives, structure, etc. hote hain, while Articles of Association mein operational rules aur procedures hote hain. Lekin kabhi-kabhi samajh mein kuch confusion ho jata hai. Kya Articles of Association ko bhi memorandum mein shaamil kiya jaa sakta hai? Or, kya Articles of Association mein hamesha company ki policies aur procedures hote hain?