FR07_01: Manual Journal Entries To Obsolete General Ledger Accounts
Learn to identify journal entries that are made to general ledger accounts that are no longer found in the chart of accounts. Incorrect, obsolete or temporary counterparty accounts are used to avoid internal controls and support the posting of fictitious transactions. 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
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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.
FR07_01_L01: Mapping to risks
Main risks The main risk for obsolete accounts is concealement. Fictitious entries can be posted to general ledger accounts that…
FR07_01_L02: Accounting essentials
Profit centers and cost centers Cost accounts are normally assigned to cost centers. These cost centers in turn are assigned…
FR07_01_L03: SAP data required
Cost centers and profit centers At time of posting, a cost center can be assigned based on validity dates, controlling…
FR07_01_L03_S4: SAP data required
Cost centers and profit centers At time of posting, a cost center can be assigned based on validity dates, controlling…
FR07_01_L04: SAP data logic & code!
Approach In this test we want to look for accounts that do not form part of management reporting. If the…
FR07_01_L04_S4: SAP data logic & code!
Approach In this test we want to look for accounts that do not form part of management reporting. If the…
FR07_01_L05: Visualization case-study
Use the dashboard below to see if there are any manual journal entries to obsolete general ledger accounts:
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
Incorrect, obsolete or temporary counterparty accounts are used to avoid internal controls and support the posting of fictitious transactions.
What you’ll learn
This course teaches the Manual journal entries to obsolete general ledger accounts analysis from the Financial reporting area of the 300 Framework (Accounts): how to identify journal entries that are made to general ledger accounts that are no longer found in the chart of accounts. 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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