A mix of math (matrices,) and statistics. Definitely not hard if you are a math person. Otherwise, need to practice a lot.
It is easy to see this subject's relevance to the real world (unlike BUSS1001) but it is the hardest of the compulsory BComm units and the most demanding. You'll have to work all semester to keep it up, be sure take advantage of MyStatLab.
Useful subject. Just make sure you can do all the tutorial exercises and you should be OK for the assessments.
Subject can be very difficult for non-maths orientated students. Study for this one!