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Devoting one full year for competitive exam preparation has its own merits and demerits. Dropping a year means that you will get sufficient amount of time to prepare for competitive exams. It will allow you take mock up test and help to score good ranking in competitive exams. However, one year is a long time so the possibility of you may change your goals and objectives. You may become lethargic because of availability of time and lesser pressure. You may waste time. If you are confident of keeping the momentum, dedication, determination, readiness to work on a plan, will to achieve your objective and support of the family, you may consider dropping a year for competitive exams.

The Bachelor of Business Administration (BBA ) is a bachelor's degree in Commerce and Business administration. The degree is designed to give a broad knowledge of the functional aspects of a company and their interconnection, while also allowing for specialization in a particular area. B.B.A. programs expose students to a variety of "core subjects" and allow students to specialize in a specific academic area. The degree also develops the student's practical, managerial and communication skills, and business decision-making capability. Many programs incorporate training and practical experience, in the form of case projects, presentations, internships, industrial visits, and interaction with experts from the industry.
A BBA graduate gets entry-level positions as Supervisor, Customer Service Executive, Assistant Manager in various organizations such as:
(a)Manufacturing companies
(b)Service Companies as Customer Service Representative
(c)Functional specialist based on management function expertise in Business , Government and PSU or NGO
(d)Banking Assistant/ Clerk
(e)All posts which require graduation degree in Government, Armed forces or Paramilitary forces or Banks , PSU etc
(f) Sales and Management trainees
(g)Retail industry is maximum employer of BBA in shop floor management
BBA graduates get backend job to provide support services to enterprise seniors. Exceptional candidates can expect to do some customer interface role in sales or marketing. BBA graduates will require MBA degree to move up in career. BBA graduates salaries vary between Rs 2 Lakhs to 8 Lakhs per annum depending on ranking of BBA colleges.

You have not mentioned about the class like 10th or 12th for which compartment wants to give. However the 12th class CBSE compartment rules are as under.
1. Students who failed in any one of their five subjects are eligible to appear in CBSE Compartment Exam.
2. Students having 6 subjects and got compartment in two subjects can appear in any one of the two compartmental subjects.
3. Students who have 6 subjects and declared PASS but could not clear one subject, can appear as an Improvement category in July 2019. Further Students can apply for CBSE Compartment Exam only in one or two subjects in which they are placed in Compartment for 10th class.

ACCA have a good scope in the present as well as future. It provides job opportunities in the following sectors:- Financial Services, Industry/Commerce and Public Sector in which Professionals can also work for Education & Health departments, Local government organizations & Non-Profit Organizations. The main advantage is that ACCA has global accountancy partnerships. Therefore It delivers value to accountants around the world. This course contains the following subjects:Financial Accounting, Management Accounting, Financial Reporting, Taxation, Company Law, Audit, Assurance & Financial Management. Following completion of up to 14 professional examinations and three years of supervised, relevant accountancy experience, it enables an individual to become a Chartered Certified Accountant. For entry to ACCAs qualification, you should have completed 18 years of age and qualified the 10+2 exams with an aggregate of 65% in Mathematics/Accounts and English and a minimum of 50%in other subjects. The ACCA professional examinations are offered worldwide twice yearly, in June and December.