My advice to Op is relax and if you really have time to kill, use it to do other things which aren't directly related to your field of study especially if it will improve your employability in the future. Apart from the initial feel good factor and potentially being ahead of the game in the first few lectures/tutorials (which in first year are predominantly a social exercise which even the lecturers accept), in the longer run, everything will balance out and be equal so your advantage will be short lived.
Remember this isn't the HSC anymore where you need to do extra tuition or studying to get up to scratch. The next step/end game for most is a solid career and that will not be solely determined by your marks in uni, much less your ability to get ahead of your fellow first years in introductory accounting. Therefore do something more productive and useful with your time.