The demand for accounting services has increased with the increase in number，size，and complexity of businesses.In addition，new laws and regulations have also created an increased demand for accounting.

Accountants are engaged in either private accounting or public accounting.The scope of activities and duties of private accountants vary widely.Private accountants are frequently called management accountants.If they are employed by a manufacturing concern，they may be called industrial or cost accountants.The chief accountant in a business may be called the controller.

Experience in private and public accounting has long been recognized as excellent training for top management positions.Individuals with education and experience in accounting hold many positions.

Accounting performs many diverse services and engaged in various types of employment.The three major fields of accounting are private accounting，public accounting，and governmental accounting.More accountants are employed in private accounting than in any other fields.Private employers of accountants include manufacturers，wholesalers，retailers，and service firms.The major objective of the private accountant is to assist management in planning and controlling the firms' operation.The field of public accounting is composed of firms that render independent audit reports on financial statements of businesses.Most accountants in public accounting firms are Certified Public Accountants(CPAs).The certified public accountant may be professionally responsible to their parties even though the third party has no contractual relationship whatsoever with the accountant.

A large number of accountants are employed by federal，state，and local governmental agencies.The services performed by these accountants parallel those of private and public accountants and may cover the entire spectrum of financial and managerial accounting.

Accounting information affects many aspects of our lives.When we earn money，pay taxes，invest savings，budget earnings，and plan for the future，we are influenced by accounting.Accounting has 4 broad areas of opportunities:financial，managerial，taxation，and accounting-related.

Financial:preparation，analysis，auditing，regulation，consulting，planning，criminal investigation.

Managerial:general accounting，cost accounting，budgeting，internal auditing，consulting，controller，treasurer，strategy.

Taxation:preparation，planning，regulation，investigations，consulting，enforcement，legal services，estate plans.

Accounting-related:lenders，consultants，analysts，traders，directors，underwriters，planners，appraisers，FBI investigators，market researchers，systems designers，merger services，business valuation，human services，litigation support，entrepreneurs.