Passed 86!! FYI I know I completely bombed a SIM and I was never sure I got the right answer in both research SIM (had 15 min to find both)
What helped me: 1) Drawing T accounts specially when I could not picture the flow of the entries. 2) JE and trying to understand the concepts behind them 3) Trying to at LEAST know something about everything. I know there is a lot of material but you just never know what are they gonna throw at you, specially on SIMs. 4) Do not neglect GOV l, and their F.S. 5)Doing MCQs!!! I know they take forever but it helped me to practice a lot of them. I got accustomed to them and I think that helped me in time management. I know it can feel imposible but the mcqs are not all calculations and very lengthy like the review software sometimes give us so do not panic.
Agus good luck to you!! I hope that you do not have to deal with this anynore.