If you really want to do MBA which actually add up something in your profile and help you over a long time in your life then you need to clear one of the MBA exams like CAT, XAT, MAT etc. Because all the top reputated colleges, even the average level colleges gives admission through MBA exams.

After MBA exams every college tobcallnstudents fir next round of interview and WSAT prepares a merit list based on your aggregate score which comprises of many factors such as CAT marks, 10th 12th and graduation percentage, work experience, engineer or non engineer, extra curriculars with different weightages for different colleges. So I mean to say that MBA exam marks is not the only parameter involved in your selection but it is an essential requirement.

Colleges which gives admission only in the basis of CGPA are the one s which are actually not worth studying and are not able to fill up their college seats because of poor rankings.

I strongly recommend you to take an year drop and prepare well for next year CAT exam instead of wasting your career by enrolling in a low level college. As you say you find yourself very comforting in accounts then don't waste your talent by pursuing MBA degree from a bad college. We can help you in te preparations all throughout the year. Take decision wisely.