Accounting students are under-performing at learning foundational principles from traditional instructional pedagogy. The purpose of this quasi-experimental quantitative study is to provide a better scholarly understanding of the effectiveness of cognitive load theory as applied to the accounting classroom by examining the relationship between the application of cognitive load theory principles and student performance within foundational accounting courses. A diverse population of 132 college students has been assessed over a one-semester period in foundational accounting courses at a community college in a metropolitan setting in Kansas City, Missouri, at four different campuses within that district. Analysis of student performance data compared to learning objective criteria was performed to determine the overall effectiveness, measured by post-test scores, of the application of cognitive load theory in learning foundational accounting principles. Independent variables studied were instructional methodology, gender, and mode of course delivery. The difference between pre-test and post-test scores on the comprehensive assessment was significantly different between instructional methodologies, supporting the hypothesis that the difference is related to the implementation of cognitive load theory in the accounting classroom. The main effect for mode of course delivery indicated a significant difference between classrooms. By utilizing methodologies of cognitive load theory in the accounting classroom, this study has quantified the effect of increased student performance and retention of foundational accounting principles. This will encourage students to continue their studies in accounting thus increasing rates of completion and growing numbers of students to enter the profession. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com/en-US/products/dissertations/individuals.shtml.]