FR04_01: Debit-Credit Suppliers
Learn to identify journal entries that debit one supplier and credit another supplier. Malicious users carry out lapping, whereby money borrowed by an employee is concealed by transferring supplier debt from one third-party to another, in order to prevent the supplier balance from ageing. This course gives you the fraud scenario, the SAP data you need from ECC or S/4HANA, the Python code and logic, and a hands-on dashboard with an AI chatbot to test your data literacy.
Video lessons · Quiz included · Certificate of completion
€99,00
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Three steps, every course.
The risk:
Understand the real fraud scenario behind the analysis.
The data & code:
Get the exact SAP data and Python logic to run it.
The dashboard:
Practise on a live dashboard with an AI chatbot.
Inside this course.
FR04_01_L01: Mapping to risks
Transfer debt from one supplier to another Fictitious supplier journal entries, used to inflate cost in the period or advance…
FR04_01_L02: Accounting essentials
Clearing/ ageing The supplier reconciliation account has open item management. This means that it can have clearing. In the picture…
FR04_01_L03: SAP data required
General ledger In the general ledger, the supplier account number can be found on the rows that are for supplier…
FR04_01_L03_S4: SAP data required
Universal journal In the general ledger, the supplier account number can be found on the rows that are for supplier…
FR04_01_L04: SAP data logic & code!
Filter on supplier-supplier movements (different supplier) In this test we put the main accounts on debit and credit side-by-side, as…
FR04_01_L04_S4: SAP data logic & code!
Filter on supplier-supplier movements (different supplier) In this test we put the main accounts on debit and credit side-by-side, as…
FR04_01_L05: Visualization case-study
Consult the dashboard below to see if you can find debit-credit suppliers.
25 years inside SAP audit rooms.
Claire Worledge
Founder, 300Framework · Former Big 4 SAP audit lead
For 25 years I sat on the audit side of SAP — chasing exceptions, untangling P2P breakdowns, explaining to finance teams why their controls weren't catching what they thought.
The 300Framework distills what actually works: the questions that surface real risk, the SAP queries that pull the right data, the workflows that turn findings into fixes. It's the playbook I wish I'd had on day one.
SAP Certified · Big 4 alumna · 189 courses authored · Based in Lisbon
What you're getting into.
The risk
Malicious users carry out lapping, whereby money borrowed by an employee is concealed by transferring supplier debt from one third-party to another, in order to prevent the supplier balance from ageing.
What you’ll learn
This course teaches the Debit-credit suppliers analysis from the Financial reporting area of the 300 Framework (Accounting schemes): how to identify journal entries that debit one supplier and credit another supplier. We start with the real-life fraud scenarios behind it, then give you the accounting and SAP background you need to judge whether the data is genuinely pointing to a problem in the specific context of your organisation.
The data and the code
You’ll get the exact SAP data required to run this analysis from either ECC or S/4HANA — the relevant tables, fields and how to join them — followed by a walk-through of the Python code and its logic: the filters, the joins, the algorithms, and the Artificial Intelligence tools you can layer on to enhance your result set.
Test your skills
Finally, you’ll put it into practice on a real dashboard, answering questions from our chatbot to find the exceptions in the data and choose the most interesting samples to investigate.
Taught by our experts in fraud detection, internal audit, internal control and SAP.
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