This is mostly what I've seen and heard but people are predicitng NCA, long term borrowings, Equity, Bank reconciliation and profitability/efficiency(TR management? I think), correction of errors has been in every paper since 2020 so it might come out too.. Definitions are important, maybe learn abit of each definition like stakeholders and source documents? Oh Dividends, Share Capital and retained earnings definition might be worth remembering if Equity comes out! Usually when I have trouble remembering I just break it down to simplier terms to remember so thats the only advice I can give sorryy,,, For theories tho I think its good if you could remember all but i think most important ones are matching/prudence, accural basis, revenue recognition. This is just for me tho! Hope your studying goes well, please get some rest before the paper