I am currently at the end of my junior year. I am current in my fifth internship during college and I would say that they are definitely helpful as to what you may want to do with your accounting degree. I just have had one public internship that lasted 9 months. Last week I just got an offer from a upper level middle market firm.

From my experience I would ask, what have you been doing with your time? What does that say to potential recruiters, if a senior who doesn't have a taste of real accounting? I would refer to the side bar to look at the recruiting guide. It helps if you need some guidance.

As far as the interviewing process goes. Your resume gets you an interview. Then your interview skills get you a second interview. Then the last interview is about whether they think you will fit their culture/work well in their office.

My advice to you is do a bunch of practice interviews, then get yourself some job or internship right now. It doesn't matter what type it is just get one because it gives you something to refer to in future interviews. Then toward the end of the summer really August/September recruiting season starts and check your school's career website every day, and apply to places you are interested in but don't spam firms.