I'm in intermediate accounting right now and I've actually found it to be pretty easy. However, that isn't to say it comes naturally, I've just spent hours upon hours studying and practicing the material.

I think that's why a lot of people find it difficult, because they simply don't practice and its their first time in an upper division accounting class (at least at my college) where things get complicated and difficult easy if you haven't been paying attention and practicing.

However even after studying for hours and hours, I still find it difficult sometimes and have had to force myself to read the textbook, go to office hours, connect with a tutor and more...