What is the toughest subject in B.Com?

Everyone joins B.Com thinking it’ll be chill compared to science and then one subject shows up and destroys both your GPA and your sleep schedule.

From what I’ve seen, the struggle usually falls into the “Big Five” now:

Financial Accounting – The never-ending “why is the balance sheet not tallying?” crisis.
Cost Accounting – Process costing on the first read = instant confusion.
Income Tax / GST – Amendments change faster than our exam timetable.
Business Statistics / Math – We chose Commerce to escape math… and math followed us here.
Corporate Accounting – Where one adjustment entry can change your entire destiny.

For me, it’s Corporate Accounting because I’ve spent 3 hours searching for a ₹2 difference, only to realise I wrote the opening balance on the wrong side and my soul left my body.

What about you all?