Conclusion The members concluded that generally, there is a positive impact of the implementation of a summer accounting internship program

on students academic performance. The internship program is usually taken during a regular semester, particularly Fourth Year Second Semester, alongside other subjects, such as taxation and the feasibility study. The students are therefore required to divide their time, effort and attention to these subjects to ensure excellent academic performance and taking an internship simultaneously with them would necessitate efficient time management. Schedules would be tight and hectic since most companies offering internship in Baguio are located in the city proper and accounting students would have to travel all the way from the Maryheights Campus after attending their regular classes. After meeting the required number of hours a day for the on-the-job training, the students still have other academic tasks to accomplish such as assignments, projects, and review for quizzes and examinations. Students shift from just being students to interns, then back to being students again, all in one day. Internship taken during a regular semester would entail a lot of time and this may give rise to the possibility of sacrificing time for oneself, peers, family and academic subjects. Summer accounting internship programs would enable the students to focus on their internship as it would be the only subject taken during the term and it would not interfere with the students school performance. Its implementation is viable because it would lighten the academic load on a regular semester, thus opening doors for potentially better grades and better school performance, and maximize student time during the summer, thus allotting extensive attention and concentration on the accounting internship program.