Many students find the transition from high school to university quite challenging. At university, there is not the same level of guidance as in high school and the onus is squarely on the individual to drive their own learning.
In order to succeed at university academically, each student must take responsibility for their studies. No one is going to check up on a student's progress, the onus is solely on the individual to ensure they don't fall behind. Attending lectures and completing tutorial questions WHEN they are assigned is the key to successfully completing accounting and finance units. This may sound simple, but when trying to balance the social and academic aspects of university life it is all too common for the latter to be neglected.
Of course, the key concepts must be understood and this why attending lectures (or watching them online) is critical. However, it is attempting questions which will give students feedback as to how they are tracking with the material.