After successful completion of the course, students are able to:

• Understand Enterprise Information Systems as Resource Event Agent-based Accounting Information Systems
• Model business processes (procurement, production and sales) with the REA activity diagram and to determine the related double entry bookkeeping records
• Understand the modeling of business processes and the generation of the double bookkeeping entries in a proprietary ERM application
• Conceptualize an ERM application and implement it in a prototype

• Enterprise Information Systems: Theory and practice
• Procurement, conversion and sales process: REA activity diagram and accounting records
• Procurement, conversion and sales process: Case study
• REA-Semantic Teaching of integrated Enterprise Systems
• The REA Accounting Model: Enhancing Understandability and Applicability
• The OntoREA Accounting Model: Ontology-based Modeling of the Accounting Domain

Constructivist teaching methodology

• Midterm and final exam with calculation & case examples and multiple-choice questions
• Preparation for the lecture via reading assignments and homeworks
• Project work
• Case presentations and discussions in the lecture