I am one of those people that doesn't do anything all semester. I cram everything two weeks before the exam... since I started doing it in first-year, my short-term memory capacity must've increased by at least 3000%... but it does mean spending an entire two weeks indoors and never leaving my study area.
Still, I seem to be able to get away with it, my marks are good, and I haven't failed anything to date, and I don't expect to either.
Anyway, this is what I think of your situation... if you're not at least somewhat motivated to do it in the first place, then don't bother doing it. It's better to do something you enjoy and thus be good at it, rather than do something you hate and thus fail it.
Why are you doing accounting? What are your motivations? Unless you're going to perform well, there's no point in doing it... you'll graduate with mediocre marks, and get some dead-end $36 000 boring accounting job... trust me, there are plenty of other jobs out there that pay the same but will be more enjoyable for you.
So my advice is to forget accounting; start looking at alternatives, other options... figure out what you enjoy doing and go from there.
Here's an interesting fact though; the physicist Steven Hawking (the man with the highest IQ in the world)... he found that he didn't really enjoy physics until he started to work very hard at it... just something to think about.
Luke.