The internship in the Accounting program is an advanced course and is expected to be taken in the second year of study. Students apply the principles, procedures, and rules learned in financial accounting, cost and managerial accounting, income tax accounting, or payroll accounting in an actual work environment. The work setting is in a public accounting office or the accounting department of a business or nonprofit organization. Students record the tasks performed in a notebook that the work supervisor and faculty sponsor review periodically to assure that appropriate competencies are developed or reinforced. Based on state guidelines, students must complete 40 hours of work for each credit hour in this course. NOTE: Internship hours are arranged so as to award 3.0 to 4.5 credit hours for successful completion.