Accounting knowledge is cumulative. Each assignment builds on the previous one. Spend as much time as it takes. Accounting requires much more time than most other classes. Forget the rule that one should study 1-2 hours outside of class for each hour in class.
Some students require even more than that.
Attend class without fail. Go even if you aren't prepared. This is your best opportunity to clear up troublesome areas. Participate in class. Participation improves your attention in class and gets easier with practice.