ACCT 398 can be used as the Elective A component for the undergraduate Accounting Degree requirement.

Elective is supervised by Professor Scott Ruthizer, Lecturer, in the Department of Accounting and Info. Systems           Contact Information:   

 Minimum requirements for this elective:

3.0 Accounting GPA                     Lower Senior Status               Available Only to Accounting Majors

The internship course is offered only in the Fall and Spring semesters.  Students need to perform all internship work during the semester they are registered in Accounting 398 

 Additional Requirements:

  • Requires a minimum 10 hours per week in an approved internship for the 15-week semester
  • Only available for the Fall and Spring semesters (Never during the Summer or Winter sessions)
  • The internship opportunity may be with an accounting firm, business entity, governmental agency, or nonprofit organization.  The internship must be in accounting or taxation and be relevant to the accounting curriculum at Queens College.  
  • Students will be required to submit a 20-page term paper on their internship experience.
  • Two (2) book reports will also be required.  This will be discussed with Professor Ruthizer
  • Students will be required to meet with an internship advisor during the semester, at least every other week, and submit a log (journal) of activities.
  • Grades for the internship course will be based upon meeting all the requirements set forth above. 

 How to Secure an Internship:

Students may use the services of The Center for Career Engagement and Internships (Frese Hall, Room 213), or may find the internship on their own.  A great networking opportunity exists by joining one of the many business and accounting clubs on campus.  There are also many websites that can be searched that list accounting internships, (i.e.:

Professor Scott Ruthizer must approve the internship, and registration will be done by the Accounting Department.  A letter from the potential employer must be forwarded to Professor Ruthizer at indicating tasks, hours, and immediate supervisor. 

If you think you are eligible for the accounting elective, please contact Professor Ruthizer using the email in the previous paragraph. 



My internship begins in January and ends mid-April. Can I use this opportunity for the elective? ANS: No. Because you are receiving 3 credits for completing the internship during the Fall or Spring semester, you are required to be in attendance during the 15 week Fall or Spring semester.

Will prior experience in accounting qualify for the Accounting 398 elective? ANS: No. See previous FAQ

Will VITA (Volunteer Income Tax Assistance) qualify for this elective? ANS: No. VITA will not qualify for this elective.

Will a paid internship qualify for this elective? ANS: Yes. Both paid and unpaid internships qualify.

Does the Accounting Department or Professor Ruthizer have an inventory of internships available for students? ANS: No. Please refer to the paragraph How to Secure an Internship.

I found an internship performing data entry. Is that sufficient for this elective? ANS: No. Data entry, accounts payable or accounts receivable clerical work will not qualify.

I found an internship with a sole practitioner who happens to be a CPA. Will this opportunity qualify for this elective? ANS: Yes.  Just keep in mind, before taking the internship for credit make sure your employer will involve you in tasks other than data entry. Please refer to previous bullet.

How will my final grade be assessed? ANS: If you have met all the requirements of the elective by the end of the semester, students generally receive an above average grade for Accounting 398. Bi-weekly telephone and/or Zoom meetings with Professor Ruthizer are crucial. Your journal, term paper and book reports will be graded and will be calculated as part of your final grade assessment.

I am an International Student. Can I register for this elective? ANS: Yes. Please contact The International Student Office on campus for further information.