We propose a plan to facilitate the development of backward constituent skills within a complex learning process through the manipulation of emphasis sequencing. To achieve this, we utilized perceptual offloading cues as supportive information in emphasis sequencing, taking into consideration principles of information processing and cognitive loads. We examined changes in cognitive loads (intrinsic load, extraneous load, and germane load) as the complexity of each component increased. Our sample included 56 college students from Gyeonggi-do province who were tasked with completing a series of progressively complex PowerPoint functions, focusing on the acquisition of constituent skills. The experiments were conducted over five sessions, with cognitive load measurements taken after the fourth session was concluded. Learning transfer was evaluated by collecting and assessing the students' work at the end of the fifth session. The results demonstrated significant effects of emphasis manipulation sequencing in reducing cognitive load and facilitating the learning transfer process. The use of offloaded perceptual cues in this manner proved to be an effective strategy for enhancing the development of constituent skills learned through emphasis manipulation sequencing, while effectively managing and minimizing cognitive load in complex learning scenarios.