Freeman School majors may elect to do an accounting internship that will appear as a one-credit, 400-level course on their transcripts; however, the credit does not apply towards the 122 minimum hours required for a BSM degree. The purpose of the internship must be to apply (within an ongoing business organization) the intellectual capital obtained from first- through third-year courses of the BSM program. Before registering for this course, the student must present a proposal describing how the proposed internship will meet the stated objectives and how the student will demonstrate that the objectives have been met. This proposal must be approved by the instructor before course registration. The student is responsible for locating the firm and arranging an internship position. This course is normally offered only during the summer and fulfills the curricular practical training option for students with F-1 visa status.