BASIC OF ACCOUNTS IS JOURNAL ENTRIES. so I would suggest you to improve ur journal entries concept wether by books of 11,12th standard or by other books. m.p. vijay kumar is good book for accounts.
understand the three basic rules of real nominal nd personal nd the jounal entries then....nd u will attempting ca final its all mostly about reporting ...bt still its nt all abt logic ..to understand the logic u shud knw the base...so study well n gd luck..............