I entered exam F8 on Dec 2010, I got 47 and than I entered on jun 2011, I get 42, and at last I entered on Dec 2011, I get 45. way of study, and how to pass ACCA exam? and how to understand the reqirement?
I assume that you now have theoretical knowledge, but you must be going wring when writing your answers. I think you need to have your answers evaluated. Most of the big tutorial companies offer some sort of mock exam service and I think you should try that to get feedback on your answers. I don’t know where you live, but some firms offer question-based days where you write answers to lots of questions which are then marked there and then and, again, feedback is provided.