Hello,
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For arts student, they find problematic in the  subjects like economics, accounts and related practical subjects. You won't find any difficulty in theory type subjects. If you are a commerce student in +2 then need not worry about any difficulty. You can easily proceed with the course. Now, if you aren't a commerce student, then you will hesitate going with new subjects and may find difficulty in accounts that's it. But once you go with 1 year successful everything turns into Normal and will understand the topics and matter. Choosing a good college for the course is suggestive so that you will no problem in job search