FRApproach to Single Entity

Hi everyone, I felt kinda miserable especially this paper. I failed F7 last sitting Dec 2015 at only 34 marks. I only do self study and watch OpenTuition lectures. I couldn't afford tuition over here, its expensive. I used Becker study text. It is a used text and it says up to June 2016. Got a generous sold me really cheap because he gave up pursuing ACCA. I am quite okay with the consolidations, but I can't seem to get the hang of single entity. I felt the adjustments sometimes appeared differently. How do I study for this particular section? Shed me some light, I felt drowned and succumbed everytime I flipped through F7 materials for revisions. Felt so alone and I got no one to approach for guidance. Sorry for my tedious emotional words. Advice would be so much appreciated. Thank you.