Practice maximum number of questions and that is the best solution to cracking these exams (from Wiley text book, Wiley Question Bank CD, Online test banks CPA review-for-free etc and AICPA sample questions). Study material- Emerge Power Point clips, Emerge Class notes and Wiley Text books.

I would suggest the below study strategy for every CPA subject-:

Go through the power-point and class notes (module wise) and then solve few set of questions from the Wiley Textbook, check your mistakes and then go though the power-point slides/notes again and solve the remaining set of questions and if you still have trouble understanding any module only then go through them in detail in Wiley textbook and finally after you have completed covering all study modules as above, take all possible set of mock exams from the Wiley Question Bank CD and Online Test banks (CPA review for free and AICPA sample questions) in order to ensure proper time management is followed during exams. Start solving questions from beginning, that keeps you on the drive without losing focus.