This simulation case is meant to be used as a learning object for students to understand the various facets of the Resources, Events, Agents (REA) data model in designing accounting information systems. The case allows students to analyse the various entities in an REA data model, and identify associations between these entities and their cardinalities. There are two scenario examples provided in the simulation - 1) YY Frozen Yoghurt and 2) SMU Mart. The first simulation helps students understand the concepts of the REA data model, and the second simulation assesses students' understanding of the REA concepts and framework.

The case describes the SMU Challenge game, a digital simulation game that students can play anytime and anywhere, to revise their knowledge of concepts they had learnt earlier. Under the Financial Accounting topic of the app, the concepts that are covered include transaction analysis, double entry accounting system, accounting for cash, and financial statement analysis. Among the concepts tested in the Management Accounting topic are basic cost concepts, product costing classifications, cost accumulation, and cost-volume-profit relationships. As for the Audit and Assurance topic, concepts that students are tested on include audit planning, risk assessment, audit testing, reporting, and quality control. These concepts are covered in the following courses offered by Singapore Management University (SMU): ACCT 111/101 Financial Accounting, ACCT 112/102 Management Accounting, and ACCT 331 Audit and Assurance.

The case describes the Red Flags game, a single-player game that is complementary to seminar teaching, and provides more flexible experiential learning opportunities for students. It is aimed at teaching students the internal control and fraud prevention concepts covered in the Accounting Information Systems course. The role of this course is to provide a specialised in-depth accounting course that addresses these key notions: role of information systems within accounting; documentation of accounting information systems including data flow diagrams and flowcharts; database management, processes and modelling; exposures and risks associated with accounting information systems; evaluation of information technology internal controls and impact on internal control; impact of information technology on the audit process; relationship of accounting information systems to major processes of the business cycle; and development, design and analysis of accounting information systems.