A child is capable of anything and everything. It depends on what environment is provided.
If you wish the child should be good to memorise and point at so as to validate her results, so be it - we can show flash cards repeatedly for 10 days and the child does it.
If you think the child should listen to rhymes, and sing aloud as an achievement, so be it, the child will be capable.
If you think the child should memorise all her tables and you make her do, so be it, it will be done.
If you think your child should recite A for apple to Z for zebra so be it she is capable of doing. if you think your child should tell recite (recite, not count) numbers from 1 to 100 as a sign of an early achievement, so be it she is capable.
You provide the resources the child is capable of doing it. But was that important for the whole well - being of the child at THAT age is the question?
What else could be done(more appropriately) at that age is a curious question?
How else the world could be explored by the child's instincts is a serious question.
What if the child cannot say A for apple(at 2 yr age or any age), I never insisted my daughter said it, i never taught it, I never asked for it. Can't the child make new words with the alphabet A in it? Yes, she can, only if the other side of the ratta maaro world was opened up to her. DD1 herself frames questions like 'Shall we tell some words with Y? and says some words with Y, most of them are real words, some are imaginary words. For a child, everything is valid because it is creation using one's own thoughts.
Likewise, animals, birds, plants, sight words, many many more that are marketed to be introduced in way of flash cards for memory improvement could be lead by the child in his/her own way to the surprise of the parent's thoughts and capabilities.
Children are much more capable than us. Let us accept it.