With contributions from Sara Potter, Michele Frank, and Corrine Kidd
All Farmer School of Business (FSB) students and general business minors take ACC 221, Introduction to Financial Accounting, and ACC 222, Introduction to Managerial Accounting. Given this demand, these classes are some of the largest at FSB, with section sizes greater than 250 students each. This can make it intimidating for students to ask questions and seek help when needed.
Recitation Sesssions: A Valuable Supplement to Large Classes
To help with this issue, the Accountancy Department transitioned the introductory courses from a twice-weekly format to a three-day-a-week schedule by adding Friday morning recitation sessions. The sessions, led by graduate assistants (GAs) from our Master of Accountancy program, are capped in size to 30–35 students, making it easier for them to ask questions and for GAs to provide them with individualized instruction.
This year, our team of GAs includes Gracin Bacarella, Nate Burdick, Jared Halupnik, Emma Heinig, Sonja Kristianson, Kristi Loose, Ava Nagy, Tyler Pepples, and Lainey Phillips.
In ACC 221 recitation sections, GAs help students work through problems, clarify lecture material, and help build a stronger understanding of core concepts. ACC 222 GAs focus on topics such as cost behavior, budgeting, and decision-making tools. In addition to leading recitations, GAs hold weekly office hours and run supplemental instruction sessions before exams to give students extra practice and review. Through these responsibilities, they serve as approachable instructors and mentors, helping students gain confidence and succeed in their first accounting courses.
Following the implementation of this change in 2023, instructors received numerous positive evaluation comments making reference to the value of the small, GA-led recitation sessions. DFW rates—a measure of students who received a grade of D, F, or withdrew from the course—also dropped.
Graduate Teaching Assistants: Learning while Mentoring
Our GAs consistently mention that their GA duties are one of their favorite parts of the graduate student experience. Their role strengthens the skills needed to succeed in their chosen field. Specifically, it teaches them to clearly communicate complex material to those who do not yet have accounting expertise (a very valuable skill to have when dealing with clients), effectively manage people, and answer questions on the fly.
As Kristianson shared, “Being a GA has really taught me that people learn differently, and how I explain something to one student may not work for another. It has also taught me to slow down. I need to speak in simple terms to ensure everyone is on the same page.” Bacarella echoed this sentiment: “Adapting communication for different audiences has challenged me to work to accommodate as many students as possible so everyone can get the best learning experience.”
Being a GA is an opportunity to step out of your comfort zone, Kristianson said. Describing herself as an introvert who has “never been excited to present to larger groups,” she shared that the experience has boosted her presentation skills and confidence when speaking in front of classes.
GAs love seeing the fruit of their work, citing the rewarding “true lightbulb moments,” as Phillips described—“when a concept finally clicks and their confidence grows as they solve a problem correctly. Through office hours and one-on-one conversation, I’ve been able to build meaningful connections with students and see firsthand the impact support and encouragement can have on their learning.”
While teaching, our graduate assistants also develop a deeper understanding of the content they have learned. Phillips shared, “Being a GA has been a humbling and growth-oriented experience. It has challenged me to return to the fundamentals of accounting and gain a deeper understanding of the introductory concepts I learned a couple of years ago. This role has pushed me to step back and see the bigger picture of accounting, connecting core principles, so I can then help my students understand their material.”
Working with other GAs adds a strong sense of camaraderie and shared purpose within the program, as Loose shared: “It is also a lot of fun to collaborate with the other GAs and to learn from each other’s experiences!”
To students considering pursuing this role in the future, our GAs echo Bacarella’s advice: “Take the leap! If you are at all on the fence about being a GA because it seems intimidating, it is not. You will learn so much about yourself and gain so many skills that can set you apart in your future career. You will master all of the fundamentals that will make graduate classes make more sense and a good basis before CPA prep.”
We are very thankful for our GAs and the work they do to ensure student success in our introductory accounting courses!