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As the name suggests, this memorization technique involves creating associations between items in a list and assigning images to each connection to help you memorize better. For instance, your accounting exam is tomorrow and you need to memorize which items fall under the Current Asset section of a balance sheet (Cash, Inventories, Accounts receivable, Prepaid expenses).

You can create associations as below:

- I currently don't have any cash to buy any inventory

- To buy the inventory, I shall collect my accounts receivable that my friends owe me

- If I collect the accounts receivable, it should be enough because I already have prepaid expenses from last year to count towards the purchase

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