Maturity Map: visualizing notes receivable for smarter accounting learning

Ariffin, Muhaniza Zainal and Wan Fauzi, Wan Noor Asmuni and Wan Ahmad, Wan Noraswaniaty and Ahmad, Junaidah Hanim (2026) Maturity Map: visualizing notes receivable for smarter accounting learning. 2nd Global Accounting Innovation Showcase (GAIS) 2026, 1 (1): 24. pp. 98-102. ISSN 978-629-96340-3-4
Abstract

The “Maturity Map: Visualizing Notes Receivable for Smarter Accounting Learning” is an infographicbased educational product designed to enhance students’ understanding of notes receivable in Financial Accounting and Reporting course. The innovation is designed to solve typical learning challenges by converting complicated accounting terms into visualized representations. Rather than only depending on text and numerical description, the Maturity Map employs the elements of infographics, including flow charts, icons, timelines, and visual clues to guide learners through the calculation of maturity dates and maturity values. The design highlights the four most important variables; Principal, interest rate, term and issue date; incorporating necessary formulas and the Banker Rule (360-day year) in a simplified and visually engaging manner. The infographic enhances cognitive processing, retention, and conceptual clarity by providing step-by-step processes in a logical visual flow. This approach is relevant on the Financial Accounting and Reporting education where the students tend to have difficulties with abstract calculations and procedural steps. The Maturity Map demonstrates how infographic-based learning can make accounting more accessible, engaging, and effective, ultimately improving students’ analytical skills and academic performance.

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