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See approach to examining in the syllabus and study guide https://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f9/studyguides/f9-sg-sept17-jun18.pdf
“The two 20 mark questions will mainly come from working capital management (“C”), investment appraisal (“D”) and business finance (“E”) areas of the syllabus.”
Note the two most recent technical articles on syllabus area C at https://www.accaglobal.com/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f9/technical-articles.html
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