FR04_09: Unusual Accounting Schemes
Learn to identify journal entries of high value for which the combination of debit-credit accounts is rare or does not follow authorized accounting schemes. Accounting errors or unusual accounting schemes outside the standard accounting manual are used to falsify the accounts or hide illegitimate 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
€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_09_L01: Mapping to risks
Main risks If we have journal entries with accounting schemes that are not found on our accounting guide, then there…
FR04_09_L02: Accounting essentials
Accounting guide Most organizations will have an accounting guide that will tell you all of the normal transactions that you…
FR04_09_L03: SAP data required
General ledger When obtaining the general ledger, we can filter on the following: General ledger items: Technical field name Description…
FR04_09_L03_S4: SAP data required
Universal journal In the S4 Hana system, the general ledger is found in the table ACDOCA. Many of the field…
FR04_09_L04: SAP data logic & code!
Compare journal entry patterns to the accounting guide If you can obtain the accounting guide from the entity that you…
FR04_09_L04_S4: SAP data logic & code!
Compare journal entry patterns to the accounting guide If you can obtain the accounting guide from the entity that you…
FR04_09_L05: Visualization case-study
Use the dashboard below to check for unusual accounting schemes:
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
Accounting errors or unusual accounting schemes outside the standard accounting manual are used to falsify the accounts or hide illegitimate transactions.
What you’ll learn
This course teaches the Unusual accounting schemes analysis from the Financial reporting area of the 300 Framework (Accounting schemes): how to identify journal entries of high value for which the combination of debit-credit accounts is rare or does not follow authorized accounting schemes. 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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