As instructors of accounting, we should take an abstract topic (at least to most students) and connect it to content known by students to help increase the effectiveness of our instruction. In a recent semester, ordinary items such as colors, a basketball, and baseball were used to relate the subject of accounting. The accounting topics of account classification, debits/credits, the adjusting process, and the closing process were attached to those ordinary items to provide a basis of association. The ability to connect with the students' prior knowledge allowed for better learning from the students.