Credit point systems can vary from uni to uni, so I'm not too sure if 24 CP will be a large workload (at ND, the smallest units are worth 20 cp each). I've noticed that the amount of credit points doesnt seem to correspond with workload levels. For me, criminal law was worth 35cp whilst marketing was worth 25 - and the workload (and difficulty for that matter) of marketing was way more than it was for criminal law. If you are doing four units per semester, then it should be manageable if you are driven and have a good work ethic. Just as a tip, accounting is usually the hardest first year business subject, but its the kind of subject where if you stay on top of things, its not that difficult - its when you fall behind that accounting becomes extremely hard.