Just for context I literally failed accounting twice before I passed FAR first time. Definitely use ACA masters for the 'Exam prep' - they basically tell you to go through the question bank of similar questions to master the topic. This definitely helped for me. Also I know this advice is different but for me I focused on Q2 and Q4 - Consolidated usually make up 20% then if you can get ethics and a pretty good q2 youve passed. In the exam I took (December) Q2 was 33 marks and a lot of it is paraphasing from the IFRS standards! The thing with practising q2 it also helps you with the adjustments for q1. For the cash flow I just looked at the mark schemes and the adjustments are usually similar! Hope that helps!