Case Study: Georgia State University Improves Intermediate Accounting Outcomes with Becker Academy 

The Challenge: Bridging a Critical Preparedness Gap

At Georgia State University's Robinson College of Business, faculty faced a persistent challenge in preparing students for success in Intermediate Accounting, one of the most rigorous and pivotal courses in the accounting curriculum. Within the structured accounting program, students typically experienced an eight-month gap between completing their introductory financial accounting course and beginning Intermediate Accounting I. During this time, many forgot foundational concepts, leaving them underprepared for advanced coursework.

As a result, students experienced:

• Lower performance in early exams, as they struggled to recall and apply core principles 
• Increased difficulty understanding advanced concepts that build directly on foundational knowledge 
• Frustration and decreased confidence, leading some students to reconsider their path 
• Attrition from the accounting major, particularly after encountering challenges in this first critical course

At the same time, faculty had limited options to address the issue due to a rigid curriculum that could not accommodate additional bridge courses. Previous attempts to address the issue were limited, and there was no scalable solution in place to reinforce foundational knowledge before students entered Intermediate Accounting.

The Solution: Strategic Integration of Becker Academy FAF1

To address this gap, Georgia State partnered with Becker to pilot the Becker Academy Financial Accounting Foundations 1 (FAF1) course within its Intermediate Accounting class.

Initial Pilot (Fall Semester): Lessons Learned

In Fall 2025, the faculty launched the first pilot, introducing FAF1 with minimal structure:

• Students were required to complete a diagnostic assessment 
• Additional coursework was optional and offered for extra credit 
• There were no clear deadlines or strong incentives for engagement

This approach resulted in low student participation and limited impact, highlighting the importance of structured implementation.

Second Implementation (Spring Semester): A Proven Model

Based on their learnings from the initial pilot, the program leaders at Georgia State redesigned how FAF1 was integrated into the course for Spring 2026:

1. Required Diagnostic Assessment

All students were required to complete the diagnostic within the first week of class and could earn points simply for completion, ensuring full participation.

2. Incentivized Engagement and Improvement

Students earned additional points based on diagnostic performance, and those scoring below “ready” were incentivized to improve via completing FAF1 course materials and the post-assessment.

3. Clear Deadlines and Structure

Students had 2–3 weeks to complete the FAF1 materials and post-assessment. The incentive structure allowed students to earn up to 50 points, or 5% of their total course grade, based on their diagnostic score and improvement on the post-assessment. Students who began below “ready” could earn additional points by improving from “not ready” to “needs improvement” or “ready.”

4. Active Faculty Involvement

Faculty integration proved critical to driving adoption and outcomes. For Spring 2026, the course instructor reinforced expectations and encouraged engagement. This structured approach ensured students not only completed the diagnostic but actively engaged with the FAF1 materials to improve readiness.

The Results: Measurable Gains in Engagement and Performance

Spring implementation saw a dramatic improvement in student engagement, as post-assessment completions increased from six students in the fall to 38 students the following spring. The number of students ready for Intermediate Accounting after the diagnostic increased from 33 students in the fall semester to 68 in the spring semester.

Additionally, more students meaningfully engaged with the FAF1 course materials and post assessment.

However, the most compelling outcome was that students who completed the FAF1 course content saw clear academic gains. Students who started “not ready” but improved to “ready” achieved higher final exam scores (78.1 vs. 71.9) and higher final course grades (85.2 vs. 80.2) in the Intermediate Accounting class. These students outperformed both peers who remained “not ready” and those initially “ready”, demonstrating the impact of engaging with the Becker material.

Faculty observed that learning gains were consistent across midterm, final exam, and overall course grade and students who engaged with FAF1 demonstrated meaningful improvement in understanding and performance.

“It is easy for students to forget the basic concepts from introductory financial accounting... Completing FAF1 brought those concepts back and allowed students to focus on the new, more complex problems and ideas in intermediate. Students who engaged with FAF1 materials were ready to learn more in intermediate – and got better grades as a result.” — Peter Demerjian, Professor and Director School of Accountancy at Georgia State University’s Robinson College of Business

Strong Correlation Between Engagement and Success

Faculty found that students who actively used Becker materials and reached “ready” status achieved higher Intermediate Accounting class exam scores, even compared to students who were initially prepared. This reinforces that FAF1 is not just an assessment tool—but an effective learning intervention.

Faculty and student feedback reinforced the value of FAF1: students completed their Intermediate Accounting class with more confidence, relied on structured resources to strengthen foundational concepts, and found the time investment manageable and worthwhile.

Key Takeaways for Universities

Georgia State’s experience demonstrates that:

1. Proper Integration Drives Results

Simply assigning a diagnostic is not enough—structured incentives, deadlines, and faculty engagement are essential to driving adoption and outcomes.

2. Engagement Leads to Measurable Improvement

Students who actively use Becker Academy not only catch up—they can outperform peers who start ahead.

3. FAF1 Effectively Bridges the Knowledge Gap

Becker Academy successfully:

• Reinforces foundational knowledge 
• Reduces time spent reteaching basics 
• Prepares students for more advanced concepts

4. Scalable Model for Intermediate Accounting Success

This pilot provides a repeatable framework that other universities can adopt to improve student outcomes in challenging accounting courses.

Integrate Becker into Your Classroom

Becker works with hundreds of colleges and universities, helping them integrate our CPA Exam Review, Becker Academy, and other products into existing curriculum. With structured materials, transparency into student progress, and hands-on assistance, we can help you ensure your students are career and CPA Exam ready.

To get started, reach out to Amy Johnson at ajohnson@becker.com today!