When I passed in December 2016, it was government and nongovt NFP. I am not sure if that's changed since at least the format has.
If those two topics command up to 24% of the grade I have some suggestions. For govt let the NAME of the fund help you determine what it does and of which of the three types it is. For instance, an Agency fund is fiduciary. The name sounds like it's for someone else. Go with that because it only has cash and transfers in and out. No fund balance required. Also know the basic JEs, like budgeting, recording and receiving revenue (60d rule), expenditures, etc.
Nongovt NFP is a little different than “normal” for profit GAAP. But keep in mind the focus–not profit but is the org achieving its mission objective? So you need to know the different types of revenue–unrestricted and restricted by donor. If its the latter, you have to do something (e.g. buy something) to earn the money and convert it to unrestricted. The questiom will tell you. Also, with the case of NFP Colleges, you will “wash” JEs where you simultaneously recognize a revenue with an expense. Same with donated services from professionals. The concept may be weird at first but remember the focus of a NFP is not the same as a for profit.
These arent all-inclusive for these 2 areas. But it is a good start.
For the other 80%, I would make sure you are comfortable with making journal entries. You can and should use them to diagram MCQ (and some SIMs) so you can solve for X. Don't memorize. Just think how to increase or decrease whichever accounts you have to work with. At the very least IF you have to guess, you're in a much better position.
Ohh, also don't be afraid to do a few practice problems with your notes in front of you at first. You may need to babystep into it.
Hopefully that will get you started.
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