Accounting is an extensive subject with many components, such as financial accounting, tax accounting, cost accounting, and governmental accounting. Every organization has a need for accountants and bookkeepers to pay employees, file tax returns, and report to governmental agencies. This profession consequently has many and varied job opportunities for trained personnel. Due to recent shifts in the labor industry, a shortage of trained accountants has developed. This trend combined with changes in tax laws and increased disclosure requirements have generated an increased value placed upon people in the business world that have accounting skills.