Consolidation chapter - for option

Hi Guys,

My first grp in CA final is pending.... I had done with accounts regular classes. But Consolidation is very difficult for me.

Past analysis shows that it comes for 16 marks. 

Can i kept it for option and i ll write remaining paper.

In entire ca final ....i found this topic really hard.....vat to do now????

i have only 25 days left.....

plz suggest me something?????