Cognition is a subject of cognitive science which spans a large domain of disciplines from neuroscience and computational intelligence of engineering sciences. It refers to the ability for processing information applying knowledge. This research aims to establish a generic computational model for cognition to gain insight into computational cognition and comprehension. Comprehension is a deeper, yet more essential concept relevant to human mind activity. The work is exciting not only because it sheds some light on cognitive computation for mimicking the complex brain processes as computational cognition and comprehension, but it also provides an apparent liaison between neuro science and computational neuro science. The work is exemplified by a generic cognition theme, and the subject-matter of the work, i.e. computational cognition, is applied to it. The validity of the model is demonstrated by surprisingly accurate outcomes.