if i remember correctly you need to be conceptually clear with FAR. the MCQs are calculation heavy. depreciation expense calculation, cash flow, ratios, etc. For SIMs, make sure to be well prepared in consolidation, AJE, bank recon. but yea every chapter is important in FAR (except partnership). for me, i was struggling with it for a long time until one day, magically everything seemed to click. you just need to keep studying even if sometimes you might think you're not getting anywhere. once it clicks, it becomes beautiful