I have observed that students generally do not prepare for the AS , which are compulsorily asked in Accounts as well as Audit paper covering around 25 - 30 marks. AS are really very easy to read and revise so do not leave them . Also do not give time to AS from your scheduled time . Read AS in your idle time like; when you think “after half an hour I have to go to meet my friend or go somewhere or take my lunch / dinner or go to bed ”. In such case you generally do not start your study for that short span of time because you feel “ YAAR HALF AN HOUR MAIN KUCH NAHI HOGA PRACTICALS OR THEORY LAGAKAR ”. In that idle time , you should study AS . By doing so , you will save lot of time by not allotting any time to AS from your scheduled time and still be able to prepare for it .