I’m can’t understand accounting…

I’ve been trying to pass my Sem 3 exam for sooo long but I keep failing in accountancy …I can’t seem to get the basics even after I try so hard ! I can’t remember which transaction comes in which slot …I’ve been trying to pass my exam by studying theory but it’s no use…. Now I’m having panic attacks thinking about my upcoming exam (my 3rd try) and wondering if I’ll waste another year trying to pass this shitty subject!

Sorry for the typo on the heading…..