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I have used accounting interns in the past the SF Bay Area. They were unpaid and we did not communicate with their university, so I assume they did not receive any credit. We stopped this practice because it caused more work with little/no payback for my small (6 people) accounting dept
This is for Internship in general.
It is very important to give back to the community through education. Students need the experience of working and most importantly working in their field of study.
Generally, they get paid something. I find anywhere from $10 to $20 per hour. At most that is under $10K for a energetic qualified student. I have used them for many projects in research and building mechanical devices where I didn't have enough budget to do anything else. They were all successful and in several instances I ended up hiring a very good employee.
Don't view it as an expense, but a give back to the community which could benefit you in a lot of ways.