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An easy way to remember it that I was told is:
transition Altitude
"A" in altitude points up..means climbing-- set 29.92"
transition leVel..."V" points down..descending -- set local QNH.
hope that helps..
transition "A"ltitude - Ascending
Since your friend doesn't like the KISS method, see if this makes his funny parts tingle...
http://academy.ivao.aero/node/303
It should confuse him just enough to realize he should have taken the earlier simpler advice...
That's how I remember it. Starting from a level: TL, starting from an altitude: TA.I think it's just easier to remember that you have transition level when coming from a level and transition altitude when coming from an altitude