Material Detail

This online tutorial teaches the expenditure cycle in an undergraduate accounting information systems course. The online tutorial is motivated by student feedback that they found the topic of expenditure cycle to be dry. In addition, most students have not experienced the business processes in real-world and find it hard to relate and apply the concepts in studying the expenditure cycle. The online tutorial (accessible at https://smu.sg/expenditurecycle) enables students to study the expenditure cycle before the class in order to be better prepared in the class. During the class, instructors can focus on analysing the risks and related control plans in the expenditure cycle. Students can also refer to the online tutorial after classes for revision purposes. The online tutorial covers the five sub-processes of the expenditure cycle (determine requirements; order goods and services; receive goods and services; establish payables; and make payment). The online tutorial is scenario-based, interactive and animated so that students can have a pleasant and fun learning experience while acquiring adequate pre-class understanding before they come for lessons.

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