Company Accounts - Difficult to learn

Hello Sir / Madam,

I always find very difficult to learn ”Company Accounts" 
It's like by reading the contents itself (shares, debentures, allotment, etc) I'm getting tensed n I have fear how will I study? 

Every time when I start studying I make my mind free . But, I don't why I'm always finding difficult to learn Company Accounts. Due to this , I omitted this chapter in my +2 . But I don't want to repeat this mistake in CPT . . 

Could you pls suggest me how to learn such a difficult (for me) chapter .?