When viewing a file, the file position when last viewed is restored. This means that if you are quickly swapping between 2 files (using the Previous/Next commands), the file positions will not be reset to the beginning of the file.

 

You can disable this behaviour by enabling the Do not restore file position option in the File Options tab of Preferences.

 

Note that the file positions are only remembered while V is active - they are not saved when you exit V.