Existing literature suggests that visual aids increase learning, particularly where complex materials are being presented. Baker, Jones and Burkman (2009) provide a framework that suggests that sense making will be improved by visual aids when the visual aids possess several of the following four aspects: (1) support the four basic human visual perceptual approaches of association, differentiation, ordered perception, and quantitative perception, (2) have strong Gestalt properties, (3) are consistent with the viewer’s stored knowledge, and (4) support analogical reasoning.

This paper discusses the author’s experience with two applications of visual aids in his financial reporting courses. Although he discusses the specific application of these visual aids to the topic of intercompany investments, the general approach should be applicable to other financial accounting topics.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

James M. Moore, Brock University


Read The Use of Visual Aids in Financial Reporting Courses.