Not able to study

i am doing cma final stage already apeared both gr but i didnt pass.. then i joint propreitary firm as a accountant and i apeared gr 3in. dec 2013. in my office i am doing basic accounts and book keeping work .. no time to study for gr 4 exams. .. i passed inter exam in single attempt. but final i felt difficulty. give me some use ful tips to clear final exams