Some business majors have problems with the required accounting courses they must take to graduate. Many of the concepts in accounting seem counter-intuitive. For example, we have been programmed to think that a debit is a deduction in our bank accounts, but when an accountant debits cash he/she is increasing the cash account. There are more (a lot more), when a company sells equipment they may need to credit a gain on the sale of that equipment. "Why do I credit a gain on a sale but then increase cash with a debit?" It gets worse, if a company owns stock and the price of the stock increases then the accountant must debit the investment account. "But wait, I thought I was supposed to credit a gain?" All of these nuances will eventually make sense as an accounting student progresses, but it drives some individuals insane.
What about business owners? There are small business owners who consider accounting to be the bane of their existence. Imagine a business owner who is great at what they do, but they have no formal accounting experience. If they attempt to do their books alone, it is likely that they will either leave money on the table or short the IRS (not good). Accounting for their business will also eat up an enormous amount of their time, time that should be focused on developing their business. On the other hand, if they pay someone to do it then it hurts their bottom line. Combine that with some individual's general disdain for mathematics and it becomes easy to see why people hate accounting so much.