This study examines students’ perception of the accounting internship course activities and experience, offered at the University of Guam. The accounting internship course is a three-credit course offered to students who are majoring in Bachelor of Business Administration in Accounting (BBAA). Based on the results of this study, the majority of students indicated that the employer evaluations were found to be “very effective”. The reflection journals, the discussion forum, and the progress and final reports were “effective” activities that prepared the interns for their careers. The internship experience helped the students enhance their knowledge of auditing, accounting and reporting, management accounting, government accounting, preparing financial statements, and interpreting and evaluating financial statements. However, it is noted that the students’ perception of the internship enhancing their knowledge in tax accounting is that they “neither agree nor disagree”.