An exact differential is one whose integration is possible or in chemistry or physics an exact differentail is a physical quantity which is path independent eg displacement it simply depends on the final and initial points and not on the path
however inexact differential is path dependent and everywhere its value changes acc to path followed eg. distance
here dQ ie heat is inexact as it is path dependent
dQ/T is exact because it is equal to dS ie entropy which is a state function
Cp or the specific heat is constant for a body and doesnt even depend on any path followed
H or enthalpy is path independent it is a state function and doesnt depend on the path followed bt a reaction (ie Hess law)