Educators aspire for learners to proficiently apply acquired knowledge across diverse contextual scenarios. Facilitating knowledge transfer involves employing varied methodologies in the construction of instructional materials. Regrettably, extant research lacks a comprehensive examination of the efficacy of these methodologies in specific applications. Drawing upon cognitive psychology principles, this research delineates three representations of instructional materials conducive to knowledge transfer: the amalgamation of conceptual content and digital applications, the integration of conceptual content with situational queries, and the fusion of two situational queries. Subsequently, a cohort comprising 63 third-grade students undergoes experimentation to discern the differential impacts of the aforementioned instructional material configurations on both knowledge acquisition and transfer. Findings indicate a general convergence in the acquisition of mathematical knowledge and transfer capabilities, albeit with discernible variations in the domain of problem-solving sub-skills. Specifically, instances of excessive familiarity with situations facilitate knowledge acquisition but do not necessarily correlate with enhanced transfer acquisition. This underscores the recommendation that educators incorporate instructional materials wherein learners possess a moderate level of familiarity with the given situations during the design phase, thereby fostering concurrent development of transfer acquisition and knowledge acquisition.