failed F2 three times

There are really only two ways to make sure that you pass.
One is studying and the other is practice.

Have you watched all of our free lectures? And more importantly are you sure that you understand all of the topics (and are not just learning rules)? It is unusual to only have 20% calculations, but there will always be a lot of ‘theory’ questions because the examiner wants to make sure that you understand what is happening.
Go back and watch (or watch again), certainly the lectures on topics that you feel less happy about (and ask in this forum if you are still not clear about anything).

Have you got a recent edition of a Revision/Exam Kit from one of the ACCA approved publishers? If not you must get one. Work through all the questions to make sure you can get them right (and learn from your mistakes). Don’t write the answers in the book itself – the reason is that once you are getting most of them correct, you should then do them again under time pressure. It is when you are working at speed in the middle of the exam that you are more likely to misread questions and to make silly mistakes.

Finally are you answering every question in the exam? There will always be some questions that you cannot do or that you do not have time for, but if you can not do a question you must guess an answer (and you must leave a few minutes at the end of the exam so that you can go back and guess the answers to any questions you have not done). You must give an answer to every question – even if you guess 10 answers then you will almost certainly get some of them correct, and because your marks are so close to passing, it only needs 1 or 2 extra answers to be correct to take you over the 50%!

You are very welcome, and I hope it all goes well for you next time 🙂

All I can suggest is the same as what I replied to mary94 and wish you more success next time.