Best of all is to keep practicing questions – attempting the question before looking at the answer and then learning from your mistakes.
I assume that you have a Revision Kit from one of the ACCA Approved Publishers because it is those questions that you should be practicing.
In addition, if you have not already done so, then it is important to have worked through all of the technical articles on the ACCA website and to have practiced the CBE specimen on the ACCA website so as to make sure that you are taking full advantage of the functions available in the spreadsheet.
Finally, you will find lectures working through several question 1’s from past exams where I do spend time discussing the approach as well as, obviously, the technical aspects.