it's not that hard. i did very bad in my mid semester (almost failed) but i stopped slacking off towards the final and got 73 overall. and that final exam that time only counted for 50% of the entire unit. so, from my experience, this should be a subject which....ur likely to do ok/well if u work hard. don't believe people when they say "oh, i didn't study this at all" and get HD for ACCT1001.