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A document outlining the roles, responsibilities, and qualifications expected of an entry-level accounting professional participating in a short-term, supervised work experience. This document typically includes a summary of the internship’s objectives, the tasks the intern will perform (e.g., assisting with journal entries, reconciliations, or audits), the required skills or knowledge (e.g., familiarity with accounting software, understanding of basic accounting principles), and the reporting structure. For example, such a document might state that the intern will assist with month-end closing procedures under the supervision of a senior accountant and must possess strong analytical skills.

The specification of intern positions in accounting is vital for both the organization and the individual. It clarifies expectations, ensuring alignment between the intern’s abilities and the organization’s needs. This leads to a more productive and meaningful work experience. Historically, such documents evolved to provide structure to often informal internship programs, ensuring fair and consistent treatment of all interns and compliance with labor laws. The benefits extend to attracting high-quality candidates who seek well-defined opportunities for professional development, and to improving intern retention and successful integration into the workforce.

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