No, I found it easy and interesting to learn. The fact that "every debit must have a credit" made me excited to look for the accounts to be debited and credited, while I was new to understanding the difference between "Income" and "Expenses". I infact found it difficult to grasp that "Income" and "Sales" were one and the same. I thought of "Income" as earnings of the business (something coming in) and pondered why where they "credited" instead of being "debited"?
Then came the interesting task of making a correct "Trial Balance". Many of the times in the beginning, I wouldn't get the "Trial Balance" correct and thus no way to proceed further towards the "Profit & Loss Statement" and the "Balance Sheet".
The Accounting Equation (Assets = Capital + Liabilities) was also to be rerun in my mind whenever I was to design the Balance Sheet. I liked playing with numbers from the beginning and the study of "Introductory Financial Accounting" sufficed to my interests and make me ponder over the subject. Finally and unexpectedly I gained good marks in the exam. But I still enjoy the fun and excitement I had in the "Financial Accounting" studies.