The accounting internship course is a three-credit course that gives students 150 hours of work experience. The course prepares students who are entering the accounting profession by providing the students with practical experience at an accounting firm, company, or organization; at the same time, the course provides the interns with an opportunity to secure future employment. This course is typically offered to students who are majoring in accounting during their last semester of the accounting major program. In addition, employers will pay the interns between $500 and $600 for a contract with 150 hours. In a few instances, the intern will work more than 150 hours, upon which the employer and the intern will negotiate the continuing agreement. It is also noted that there were a few instances in which the intern agreed to work for free.