ABLE (Applied Business Learning Experience)

Required ACCT Capstone Internship

Accounting majors satisfy the ABLE (Internship) requirement through mandatory participation in ACCT 497 (Capstone Internship), the co-requisite to ACCT 407 (Auditing).

This unique internship experience is organized and operated as an actual accounting practice in which the Instructor serves as the Managing Partner, and students working in teams, serve as the professional staff. The client base consists of non-profit organizations that vary in size and complexity. This practice is committed to preparing an accurate, complete and thorough product for our clients.

Services allow students to perform sampling procedures, analyze internal control procedures, perform internal control and substantive testing, and make recommendations to our clients. Students also learn to navigate in Quickbooks accounting software systems and follow and complete required audit program procedures. All engagements are for educational purposes only and we do not express an opinion or offer any assurance on financial statements. We carefully conduct business to comply with accounting and financial reporting standards.

Here is what our Alumni are saying about the Capstone Internship and Audit classes!

  • “ACCT 497 will give you the perfect experience towards your first step into public accounting by using actual auditing procedures on real companies and entities. You will be more familiar with the auditing process and procedures that will give you an edge over your future colleagues.” -Travis Koontz '14
  • “I just wanted to tell you how grateful I am for you and all you taught me.  I am in classes all this week for Risk Assurance and I can proudly say I knew so much of the information we learned today from your internship/class.  People felt very overwhelmed and though we learned a great deal I felt much more confident and knowledgeable than I previously imagined.” – Michelle Conrad ‘15
  •  “I wanted to email you and thank you for how well you prepared me for the audit CPA exam in your class. I actually surprised myself and got a 99 on audit, which I strongly attribute to how helpful your audit class was.” – Lori Defnet ‘14
  • “The experience I had with the internship has made my first month at OLA much easier than expected. My trainer seems pleasantly surprised on my thought process/knowledge during the beginning stages of our first audit.” – Patrick Cavanaugh ‘17
  • “I took Audit recently as my first CPA exam and the scores were released last night. I got a 99! Thank you for giving me more than a strong foundation in auditing.” – Kyle Tockman ‘15
  • “Due to your class, the work you had us put in, and letting us figure out solutions instead of just handing us answers, I feel comfortable and ready for my first client work next Monday out in the field.  I think in my first two days I've surprised a few mentors already knowing the documents they were showing me and what we needed to get from our client to be 100% ready for field work.  I just wanted to say thank you again, your class truly changed my life and started me on the path I'm on now.” – Matthew O’Grady ‘16
  • "I've been spending the past few months studying diligently for the CPA and I completed all four sections just a few weeks ago. AUD seemed very easy to me. I think this was due to the audit internship at Salisbury. Whenever I was given a simulation or question I was able to use the first hand experience you gave us to logically solve it. This helped immensely while studying and during the exam." -Brooklyn Galloway '15
  • “Thank you for your classes this past semester, they really helped me understand auditing and especially documentation of findings better.” –Cadence Crone ‘15

Additional Accounting Internship Options