Although I do not use Becker, I can nonetheless tell you the heavily tested ones:

1. Assets (all asset types including Fixed and Intangibles)
2. Liabilities including Bonds
3. Revenue Recognition and Income Statement Presentation
4. Reporting the results of operation (Interim FS, Segment Disc.)
5. Statement of Cash Flows
6. Consolidated Financial Statements
7. Govenment and NFP

If you know all these areas, you have a good chance of passing the exam.

It is really tough to pinpoint a "important" section in FAR.  There is so much content to cover and you have a equal chance of getting anything on the exam.  Try to study everything as best you can, I cannot think of a specific area that is more important.