Like many complementary therapies, the issue most people have about meditation is in its execution. Thanks to the rapid rise of technology in our lives, we seem to be busier than ever. Our minds are occupied during most of the time we are awake, and we only really shut off when we finally go to sleep at night, which means that finding the opportunity to meditate daily can be difficult.
Binaural beats were discovered in 1839 by a German experimenter, H. W. Dove. The human ability to "hear" binaural beats appears to be the result of evolutionary adaptation. Many evolved species can detect binaural beats because of their brain structure. The frequencies at which binaural beats can be detected change depending upon the size of the species' cranium. In the human, binaural beats can be detected when carrier waves are below approximately 1000 Hz (Oster, 1973). Below 1000 Hz the wave length of the signal is longer than the diameter of the human skull. Thus, signals below 1000 Hz curve around the skull by diffraction. The same effect can be observed with radio wave propagation. Lower-frequency (longer wave length) radio waves (such as AM radio) travel around the earth over and in between mountains and structures. Higher-frequency (shorter wave length) radio waves (such as FM radio, TV, and microwaves) travel in a straight line and can't curve around the earth. Mountains and structures block these high-frequency signals. Because frequencies below 1000 Hz curve around the skull, incoming signals below 1000 Hz are heard by both ears. But due to the distance between the ears, the brain "hears" the inputs from the ears as out of phase with each other. As the sound wave passes around the skull, each ear gets a different portion of the wave. It is this waveform phase difference that allows for accurate location of sounds below 1000 Hz(9). Audio direction finding at higher frequencies is less accurate than it is for frequencies below 1000 Hz. At 8000 Hz the pinna (external ear) becomes effective as an aid to localization. In summary it's the ability of the brain to detect a waveform phase difference is what enables it to perceive binaural beats.

Gamma brainwaves occur during creative thinking and processing of memory and language and in many learning activities. These brainwaves are not present at all when a person is under anesthesia, but return as soon as the person becomes conscious again. Multiple scientific studies have shown gamma brainwave entrainment to be helpful for reducing distractibility, improving short-term memory, improving motor coordination, and relieving migraine headaches.

Both brainwave entrainment and neurofeedback deal with brainwaves, but the similarity stops there. Entrainment pushes your whole brain into a pre-determined state, while neurofeedback teaches you how to move specific parts of your brain on your own. It is the differeence between forcing the brain into a given position, and skills building so you can move it there yourself. 
"Spontaneous wandering of the mind is something you become more aware of and familiar with when you meditate," continues Ellingsen, who is an experienced practitioner. "This default activity of the brain is often underestimated. It probably represents a kind of mental processing that connects various experiences and emotional residues, puts them into perspective and lays them to rest."
A good recording will also not immediately start with tones that produce the theta range, but will begin higher up, in the beta range (which is associated with anxiety, but also active concentration and other waking states of being), and gradually move down, through the alpha range (which is the ideal meditative wavelength, but is also associated with falling asleep) before moving into the final, theta, range. If you get a binaural beat that goes directly into the theta range, you might find yourself distracted or unable to sync up as easily.
Cvetkovic D, Simpson D, Cosic I (2006). “Influence of sinusoidally modulated visual stimuli at extremely low frequency range on the human EEG activity“. Conference proceedings : … Annual International Conference of the IEEE Engineering in Medicine and Biology Society. IEEE Engineering in Medicine and Biology Society. Conference 1: 1311 – 4. doi:10.1109
James Austin, a neurologist, began practicing Zen meditation during a visit to Japan. After years of practice, he found himself having to re-evaluate what his professional background had taught him. "It was decided for me by the experiences I had while meditating," said Austin, author of the book "Zen and the Brain" and now a philosophy scholar at the University of Idaho. "Some of them were quickenings, one was a major internal absorption ­ an intense hyper-awareness, empty endless space that was blacker than black and soundless and vacant of any sense of my physical bodily self. I felt deep bliss. I realized that nothing in my training or experience had prepared me to help me understand what was going on in my brain. It was a wake-up call for a neurologist."
There isn’t really a one-size-fits-all track or frequency range which is right for all kids while doing homework. So that does make it difficult to recommend one thing in particular, and why I have a number of tracks for studying and focus. If they have already learnt and understood the information, but are just trying to commit it to memory for a test, then I would recommend an alpha track, like the Memorization Study Aid product I have with the 10.4Hz frequency you referred to. If they are still trying to fully understand what is being taught in a workbook, then I would recommend a track that is mainly beta frequencies, like my Study Focus tracks. In the middle, I have a number of tracks which use a combination of beta and alpha wave frequencies, like Study Booster, Study Enhancer and Cognition Enhancer. The last 3 use similar frequencies but deliver the tones and brainwave entrainment effects in different ways. As we are all wired a little differently it does sometimes take a bit of trial and error, to see what method or frequency range works best for the individual. These types of tracks are made for a general audience. In an ideal world, you would hook up to an EEG and see in real time exactly what a person responds to best, depending on the goal and current state of mind.
Well, I finally listened to “Equisync III” after listening to “Equisync I” & the “Equisync II” several times. Let me just say that this put me in another state of consciousness within 7 minutes(guessing) it was beautiful! I meditated throughout the entire 70 minute CD set! It didn’t feel like 70 minutes. I could feel energy in my neck, my solar plexus area and at the brow of my head! Definitely NOT for beginners!
Professor Owen Flanagan, of Duke University in North Carolina, said. Dharamsala is the home base of exiled Tibetan leader the Dalai Lama. The scanning studies by scientists at the University of Wisconsin at Madison showed activity in the left prefrontal lobes of experienced Buddhist practitioners. The area is linked to positive emotions, self-control and temperament.
Gamma brainwaves occur during creative thinking and processing of memory and language and in many learning activities. These brainwaves are not present at all when a person is under anesthesia, but return as soon as the person becomes conscious again. Multiple scientific studies have shown gamma brainwave entrainment to be helpful for reducing distractibility, improving short-term memory, improving motor coordination, and relieving migraine headaches.
Over the centuries people have discovered that repetitious rhythms such as the beating of a drum at a single tone, or chanting, or other methods for producing a single, repetitious rhythm, have been known to produce certain states of consciousness whether deep relaxation, trance, a state of meditation and so on. The rhythms used basically changed the brainwave state of the person listening as long as that person remains open and receptive to the rhythms.

By the 1980s, entrainment technology had merged with advancements in microelectronics technology, making it possible to develop even more sophisticated audio and visual brainwave entrainment products for the marketplace. In the last two decades, a number of scientific studies have reported brainwave entrainment as an effective remedy for ADD, academic learning problems, and improving memory and cognition.

When signals of two different frequencies are presented, one to each ear, the brain detects phase differences between these signals. "Under natural circumstances a detected phase difference would provide directional information. The brain processes this anomalous information differently when these phase differences are heard with stereo headphones or speakers. A perceptual integration of the two signals takes place, producing the sensation of a third "beat" frequency. The difference between the signals waxes and wanes as the two different input frequencies mesh in and out of phase. As a result of these constantly increasing and decreasing differences, an amplitude-modulated standing wave -the binaural beat- is heard. The binaural beat is perceived as a fluctuating rhythm at the frequency of the difference between the two auditory inputs. Evidence suggests that the binaural beats are generated in the brainstem's superior olivary nucleus, the first site of contra-lateral integration in the auditory system (Oster, 1973). Studies also suggest that the frequency-following response originates from the inferior colliculus (Smith, Marsh, & Brown, 1975)" (Owens & Atwater, 1995). This activity is conducted to the cortex where it can be recorded by scalp electrodes.  
... The goal of the study was to observe the effect of exposure to BB on working memory capacity. As suggested by many studies, BBs corresponding to alpha brain waves can positively influence cognitive processing, namely attention, auditory sequential memory, working memory, working memory storage, and reasoning ability (Carter & Russell, 1993;Cruceanu & Rotarescu, 2013;Foster, 1990;Kennerly, 1994;McMurray, 2006). The results show that a BB of the frequency of 9.55 Hz – which is a representation of the alpha frequency range of the brain activity – had a temporary positive effect on working memory capacity in our sample of healthy, adult university students. ...

Entrainment is a physics principle in which one rhythmic system falls in synchrony with another rhythmic system. If you’ve ever found yourself moving your body to the beat of your favorite song, then you’ve experienced entrainment in its most basic form. Besides music, this principle can be found all around you, probably more than you realize. Here are a few examples:
I call the kind of intuitions and inspirations that come when we meditate and do these kinds of practices my “marching orders.”Okay, this is what I need to do. We’re not using our brilliant linear minds here; that’s not the place wisdom comes from. The place of wisdom is, again, relaxing into these states with loving-kindness, and then all the stuff can come out, whether we are dealing with our shadow issues or dealing with our light issues—the wisdom and gifts we haven’t yet brought forth that need to be birthed.
The composer Alvin Lucier has written many pieces that feature interference beats as their main focus. Italian composer Giacinto Scelsi, whose style is grounded on microtonal oscillations of unisons, extensively explored the textural effects of interference beats, particularly in his late works such as the violin solos Xnoybis (1964) and L'âme ailée / L'âme ouverte (1973), which feature them prominently (note that Scelsi treated and notated each string of the instrument as a separate part, so that his violin solos are effectively quartets of one-strings, where different strings of the violin may be simultaneously playing the same note with microtonal shifts, so that the interference patterns are generated). Composer Phill Niblock's music is entirely based on beating caused by microtonal differences.
“When you play two separate frequencies in each ear, say 140 Hz and 149 Hz, the difference in frequency is 9 Hz. Your brain compensates for this difference, and a third tone of 9 Hz is experienced,” says Niraj Naik, founder of Trpynaural, a resource for binaural tracks. “This will result in your brain being raised or lowered and tuned into the desired frequency. This is how binaural beats are produced.”
This incredible app which you  not only has over 3 hours of meditations valued at $200, the technology utilized is unlike anything else on the marketplace. The heartbeat synchronization augmentation gives you a completely immersive experiencing, tuning in to your body’s natural rhythms. It gives you the best binaural music on the market. Fully customizable, you can base your meditation on your mood, goals and timeframe. This is the perfect app for a deep, introspective experience.

But we don't need any studies to tell us that different people can listen to different kinds of music and be affected. A lot of people who work out have a workout playlist on their iPod that keeps them energized. Some people listen to certain music to help them fall asleep. The Muzak company has built an industry on relaxing music that will keep people in the mood to shop. Music does affect our mood, and so we already have every reason to expect binaural beat recordings to produce the same effect. Different people may find certain binaural beats to be relaxing or energizing. But, we've never found any reliable indication that a binaural beat's connection to our brain is any deeper or more meaningful than any other music track. We do know for a reasonable certainty that specific claims made by most sellers of binaural beats are not credible, and that there is no reason to think that the effect they're claimed to produce will work for you.