<p>There are a lot of students that enter engineering colleges as pre-business majors. I did but that was a long time ago so I can only offer general comments. There aren’t any difficult concepts to master in accounting. Accounting is a logical framework to record things that you own, owe, and to record things that happen. Some students find accounting difficult because they don’t like to memorize rules or they don’t understand relationships between different accounts. I don’t think anyone with a general aptitude in math (at least enough of an aptitude to get into an engineering school) would have difficulty in learning accounting. Engineering students should perform well because they should be fairly strong in their analytical ability. Accounting, however, may be boring if the student really had a desire to create things.</p>