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Lecture Notes on Analysis & Design of Accounting Information Systems

Jagdish S. Gangollygif
Department of Accounting & Law
State University of New York at Albany


The main object of teaching is not to give explanations, but to knock at the doors of the mind. If any boy is asked to give an account of what is awakened in him by such knocking, he will probably say something silly. For what happens within is much bigger than what comes out in words. Those who pin their faith on university examinations as the test of education take no account of this.

Rabindranath Tagore

These notes are prepared exclusively for the benefit of the students in the course Acc 681 Accounting Information Systems in the Department of Accounting & Law at the State University of New York at Albany, and are not to be used by others for any purpose without the express permission of the author.

I shall be adding to these notes as we go along. You can download the file and print the pages that you need. You will find the instructions for viewing postscript files on the course homepage at

Jagdish S. Gangolly

Albany, NY 12222

Jagdish Gangolly
Fri Sep 8 20:22:25 EDT 2000