Associative law:

The associative law for multiplication allows multiplication of factors in any order. In division, this is not permitted.

(a÷b) ÷ c ≠ a ÷ (b÷c)

Example:       

(8÷4) ÷ 2 ≠  8 ÷ (4÷2)

1 ≠ 4

While dividing two numbers, the divisor & dividend are lined up horizontally along with the divisor to the left of the dividend. Division begins from the left of the dividend and the quotient is written on a line above the dividend.