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SMU Challenge
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.