The power of one page: a cognitive-driven A4 Quick Reference approach to mastering complex accounting topics

The increasing complexity of Financial Accounting and Reporting subjects, particularly topics such as Earnings Per Share, Employee Benefits, and Financial Instruments, creates challenges for students in recalling formulas, concepts, and structured solution methods during assessments. Traditional notetaking often leads to fragmented understanding and ineffective revision. This study introduces an innovative teaching strategy through A4 Quick Reference Sheets, where students create personalised one-page summaries containing formulas, steps, definitions, classifications, and key notes. This process transforms passive notetaking into active learning by requiring students to synthesise and reorganise knowledge. Grounded in active learning, cognitive load management, and retrieval practice, the innovation enhances memory retention and recall. The single-page format helps students visualise the overall topic while supporting step-by-step problem-solving. Implementation in FAR570 showed improved confidence, engagement, and performance, with students reporting clearer understanding, faster recall, and better answer organisation. As a low-cost and scalable innovation, it can be adapted across disciplines to strengthen learning effectiveness and application skills.