Need help in ipcc accounts

Sir i have given both groups in Nov 13 attempt of ipcc but failed in both groups due to accounts of both groups and did'nt get exemption in any subject. Sir i'm nt weak student account is my fav subject i've practised 2 times whole study material but nt able to pass, sir kindly sugg. Me how to prepare well this subject and which author book is v.gud .and also advise me should i go for both grps in may 14 or grpwise. Thanks in advance