Ipcc failure needs ur help

it was my 2nd attempt in may 2012 and i failed yet again... i passed individually in law,tax,cost but failed in accounts ..which is a shock for me . in november 2011 i got 38 in accounts and that was becoz i didnt prepare enough.and this tym i got 39.. even though i did 100% sums of parveen sharma sir's book 4 tymes.i revised that buk 4 tymes and i cud do each of those sums in maximum 5 min. .i also did the study mate once..but still i got only 39! nw m very disheartened that what else m i supposed to do??whre m i lacking?? institute kya hame pass krna hi nhi chahta??? i think i didnt get any step marking in the exam .. coz i had revised so much for accounts ,i was best prepared for it and that was best exam out of all.. now u all plzz help me out .. tell me where m lacking? what shud i do more ? i have only 3 mnths left..also the schedule 6 is cmpletely new to me ,so its harder this tym but m ready to give my 200% but which way to go?? one thing m sure about is whatever be the results ,m never ever going to quit CA..i ll try till i succeed..but i really want to give that happiness to my parents nw..they r sad but thet dont show it and are instead supporting me ..and motivating me plzzz frnds..plzzz help me out with accounts...this tym i have to do it anyhow..