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**Respond to the below Discussion Post**

accounting topics you learned in the first half of Principles of Accounting II. In addition, the following new topics are covered in ACCT 310: Intermediate Accounting I:

  • FASB codification of accounting standards
  • FASB conceptual framework for financial accounting
  • Accounting for the time value of money
  • Fair value accounting

Respond to one or more of the following questions:

  1. a) Explain how the demand for accountants and CPAs affects earning potential in the accounting profession.
  2. b) To what extent does the earning potential affect your decision to continue your studies in accounting? Why?
  3. c) What certifications interest you and how do they relate to your career goals? This could be the CPA, but there are other certifications!

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