Um, this is a little late but I'll reply anyways.
I take both Business and Accounts, and both are my stronger subjects out of the 7 subjects I take.
In terms of exams, I would say Accounting is slightly harder. Theory is relatively easy as it's mostly understanding how the double-entry system works, accounting terms, concepts and conventions. It's easier to score Accounting as it basically consists of formulas, and as I've mentioned above. However, you have to be extremely sure of the formulas, as the shrey has mentioned, one small miscalculation and you would end up getting the entire thing wrong. If you're not good with memorizing formulas, I wouldn't recommend Accounting.
Business is easier because there's not really a fixed answer, although of course, for some questions there are. Business studies requires a lot of understanding of the business terms. That's how I personally see it.
