Lowe’s Summer Internship Program Overview 
Lowe's 2025 Summer Internship Program offers a challenging, project-based opportunity for undergraduate and graduate students to enhance their understanding of the retail business world through valuable, hands-on experience with a FORTUNE® 50 company. The internship will provide broad learning, experience, organizational knowledge, and business acumen. We are looking for: 

Students driven by potential 

Dynamic individuals who are as inspiring as they are capable of being inspired 

Sharp minds eager to take on new challenges and able to recognize and embrace new opportunities 

Great collaborators who understand the power of "we" 

People who push the boundaries of what's possible 

The summer internship program begins with orientation on May 27th and concludes on August 1st. All internships are paid opportunities. This role has potential for conversion into a full-time Accountant role for those that successfully complete their internship and required education.  And qualified interns will be eligible for Lowe's housing benefit. 

Areas of learning
Corporate Accounting
• Work with the team responsible for the Company's consolidated financial statements and the steps required to prepare both the internal and external financial reporting deliverables in conformity with US GAAP and SEC regulations
• Assist in the domestic and international financial analysis and reporting processes
• Perform a project to assist with assessing the reasonableness of a significant accrual within the Company’s financials
• Gain exposure to financial closing responsibilities for multiple Corporate Accounting teams
Tax
• Work with the teams responsible for the preparation and filing of tax returns and tax payment processes related to property, customs, income, sales and use, and payroll taxes, as well as international, federal, and state income and sales tax audits
• Assist in the preparation and filing of tax returns and tax payment process related to property, customs, income, sales and use, and payroll taxes
• Provide support to international, federal, and state income and sales tax audits
• Identify tax credit opportunities and collaborate with other finance teams and business units to collect information and documents and evaluate Lowe’s eligibility for tax credits
• Provide solutions that maximize operational efficiency, minimize costs and maintain a high standard of compliance
Merchandise Accounting (Inventory Costing/Margin)
• Work with the teams responsible for product cost and margin adjustments including vendor funds accounting
• Experience the different groups within Margin Accounting: vendor funds accounting, program administration, reporting, and compliance, auditing and training
• Work closely with merchants, vendors, and other departments both within and outside of Finance, to ensure all vendor funded programs are documented, tracked, and properly recorded
• Ensure product costs and margins are accurately stated and adequate supporting documentation is provided by Lowe’s merchants and vendors
• Work with Lowe’s supply chain, Global Sourcing entities and manufacturing operations to ensure their proper accounting and performance tracking, tracked, and properly recorded
• Ensure product costs and margins are accurately stated and adequate supporting documentation is provided by Lowe’s merchants and vendors
Merchandise Accounting (Payables)
• Work with the teams responsible for trades payables accounting, including domestic inventory, import inventory and freight payments
• Experience the different payables accounting activities: invoice exception processing (as it relates to trades, expense, freight or other payables), vendor payment set-up and maintenance, payment auditing, as well as corporate travel and expense
Store Operations Accounting
• Work with the teams responsible for ensuring accurate accounting related to store operations, such as customer payments, expense payables, store expenses and accruals, capital assets, and physical inventories and reconciliations

Education and/or Experience: 

Pursuing a Bachelor’s degree in Accounting with an expected graduation date of December 2025, May 2026 or May 2027

Minimum 3.0 cumulative GPA is required 

Proficient in MS Office Programs (specifically Word, Excel, and Power Point) 

Strong collaborative, innovative, problem solving, organizational, and communication skills are required 

Relevant internship and experience is a plus, as is experience in a leadership position at work or within a campus organization

About Lowe’s

Lowe’s Companies, Inc. (NYSE: LOW) is a FORTUNE® 50 home improvement company serving approximately 16 million customer transactions a week in the United States. With total fiscal year 2023 sales of more than $86 billion, Lowe’s operates over 1,700 home improvement stores and employs approximately 300,000 associates. Based in Mooresville, N.C., Lowe’s supports the communities it serves through programs focused on creating safe, affordable housing and helping to develop the next generation of skilled trade experts. For more information, visit Lowes.com.

Lowe’s is an equal opportunity employer and administers all personnel practices without regard to race, color, religious creed, sex, gender, age, ancestry, national origin, mental or physical disability or medical condition, sexual orientation, gender identity or expression, marital status, military or veteran status, genetic information, or any other category protected under federal, state, or local law.