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Welcome
Welcome to Acc 682, and to the world of
databases. This course is not a requirement for the one-year or
two-year M.S. Degrees in the Department, and therefore I assume that you have
made a commitment to be an information systems professional. I also assume
that you are curious, and passionate in learning about information systems by
DOING, i.e., by programming, and not hearing or talking about
them. If you do continue in the course, I expect you to be deeply
committed to the field of information systems, passionate about
learning new things, and demonstrate such passion and commitment by
setting this course (along with Acc 681 and Acc 522) at the TOP
of your priorities. You also will have an opportunity to document/design
the workflow and implement a relational database for a part of the accounting
system for a small toy company. I also might assign to some groups real-world
database projects depending on the skill-sets of group members. While we will
use ORACLE database management system for most class-work, you should play
around with MS Access 2000.. You also will have an opportunity to learn the
basics of XML including XML-Schema, XML namespaces, and the eXtensible
Business Reporting Language (XBRL). Use the lab, and enjoy the courses! Administrivia
Semester: Fall, 2003 Prerequisites: AFPL Ghostscript version 8.11
(http://www.cs.wisc.edu/~ghost/doc/AFPL/get811.htm)
You also will need to download and install
Ghostscript interpreter and the fonts from the same site. If you have
difficulties in software downloads or installations at home, please contact
one of the graduate assistants (Sergey Romanoff & Juri Kondratev). They
will help. Class Conduct: I shall be using Oracle 8i
for much of the semester and expect you to do the group project in Oracle 8i,
or, if you choose, Microsoft SQLServer or IBM DB2. You will find it very
helpful to do some of the design and implementation for homework as well as
the project initially on Visual FoxPro. I expect you to be conversant with
these software. I shall be using the class newsgroup
(sunya.class.acc682) extensively for making announcements regarding tests,
homework, quizzes, added links to this course homepage, etc. In fact, the
newsgroup will be the primary means of communication between us outside of
the class. You should post to the newsgroup all your questions and doubts for
clarification. Use it as a sort of virtual classroom. You are strongly
encouraged to answer queries posted by others, and such responses will count
towards class participation points for grading. You should communicate with
me via e-mail only for individual problems and questions. Course Objectives
The main objectives of the course are: · To gain an understanding of the
object-oriented approach and the Entity-Relational approach to database
modeling. · To gain a basic understanding of the ODL
(Object Definition Language), and an in-depth understanding of SQL 2 (via
ORACLE's sqlplus) in the context of accounting systems. The emerging standard
SQL 3 will also be briefly introduced in the class. · To gain an understanding of the
architecture and working of commercial database management systems (mainly
ORACLE, DB2, Informix, and Sqlplus). · To gain an in-depth understanding of
relational database theory in relation to the design of accounting systems. · To gain an understanding of the Extensible
Markup Language (XML) in the context of databases. · To gain an understanding of representing
business processes and their interfaces with databases. Catalog Description
Basics
of relational database theory in the accounting context. Semantic modeling of
accounting data including the REA model. Use of CASE tools for the analysis,
design & documentation of accounting databases. Languages for retrieval
of information from accounting databases. Controls in accounting databases. An Honest Description
A brief history of database systems - Database Modeling - The
Relational Model (including conversion from ODL and E/R diagrams to
relational designs) - Database design (including functional dependencies
& database normalisation) - Relational Algebra and Structured Query
Language (SQL) - Constraints and triggers in SQL (including a very brief
discussion of SQL 3) Extensible Markup Language (XML) and databases.
Representation of business processes and their interfaces with databases. Textbooks/Readings
The main textbooks for the course are: A
First Course in Database Systems, 2nd ed., by Jeffrey D. Ullman & Jennifer Widom,
(Prentice Hall, 2002). UW in the tentative schedule below. Programming
in Prolog, Fourth Edition, by
W. F. Clocksin & C.S. Mellish, (Springer Verlag, 1994). CM
in the tentative schedule below. In addition to the above, I shall be assigning
additional resources to be used. They will be mostly the specifications and
recommendations of the World Wide Web Consortium (www.w3c.org) or related to research on the
representation of business processes freely available on the internet. Grading
The final course grade is dependent on the
following factors: · 100 points: Test I (Details will
be announced in the class and updated here) · 100 points: Test II (Details
will be announced in the class and updated here) · 200 points: The Accounting
Database Project · 0 - 50 points: Pop-quizzes,
when given · 25 points: Class
participation & Home-work, when given (max) · 425 - 475 points: Total
points (max) The final course grade is strictly relative,
based on the total points scored. The grades, once assigned can not be changed
except in case of errors in grading. It is NOT possible to do extra credit
work to improve the grade. · The Accounting Database Project: About Instructor
Jagdish S. Gangolly is
currently an Associate Professor of Accounting and of Management Science
& Information Systems, Director of Graduate Accounting Programs in
the School of Business, and the Interim Director of the Ph. D Program in
Information Science at the School of Information Science & Policy at the
State University of New York at Albany. He is also an affiliate and advisor
at the Institute for Informatics, Logic & Security Studies at SUNY
Albany. He holds a Bachelor's degree with a major in Mathematical Statistics,
a master's degree with a major in Operations Research, and a Ph. D degree in
Business Administration (Accounting). He is also a Certified Internal
Auditor. He has previously taught at the University of Pittsburgh, University
of Kansas, Claremont McKenna College & the Claremont Graduate School, and
California State University at Fullerton. He has worked in senior executive
positions in management services in the pulp & paper industry as well as
in soft-drink franchising in India. His papers have appeared in Journal of
Accounting Research, Auditing: Journal of Practice & Theory, Journal
of the Operational Research Society, Critical Perspectives on
Accounting, Expert Systems with Applications: An International Journal, Artificial Intelligence in Accounting
& Auditing, International Journal of Digital Accounting Research, and the
New Review of Applied Expert Systems & Emerging Technologies. In
1989, he was the guest editor of Advances in Accounting; and he
currently he serves on the editorial boards of the American Accounting
Association journals Issues in Accounting Education and the Journal
of Emerging Technologies in Accounting, the International Journal of
Digital Accounting Research, and is an Associate editor of the e-Services
Journal. He also serves on the E-Commerce Curriculum Committee of
the International Federation for Information Processing (IFIP). His
current research activities are primarily in the areas of conceptual
information organisation, markup languages supporting electronic commerce,
and the formal specification of control in accounting information systems.
He also has collateral research interest in the relationships between
Accounting and Legal Philosophy. TENTATIVE SCHEDULE
September 3, 2003 Topics: History, Architecture, Future.
Introduction to Prolog Read: U&W Ch.1;
CM Ch.1. September 10, 2003 Theme: Introduction to Prolog I Topics: Facts, Rules, Variables, Operators, Closed World
Assumption, Negation as Failure. Read: CM
Ch.1,2. Handout1 September 17, 2003Theme: Introduction to Prolog II Topics: Prolog syntax, arithmetic, Equality &
Matching, Recursive Search, Backtracking. Read: CM Ch.3,4. Handout2, Handout3, Handout4, Handout5 September 24, 2003 Theme: Database
Modeling I Topics: Object Definition Language (Attributes,
Relationships & Types, Classes & subclasses), Entity-Relationship
Diagrams (Attributes, Roles, Multi-way and Binary Relationships), Design
Principles, Modeling constraints, Weak entity sets. Read: U&W Ch.1,2 (Omit Section 2.7). Do: U & W: E 2.1.1, 2.1.2, 2.1.3, 2.1.5, 2.1.9,
2.2.1, 2.2.2, 2.3.1, 2.4.1. October 1, 2003 Theme: Database
Design & Conversion I Topics: The Relational Model (Attributes, Schemas,
Tuples, Domains, etc.), Conversion from ODL designs to Relational designs,
Conversion from Entity-Relationship Diagrams to Relational designs,
Converting subclass structures to relations, Functional Dependencies, Design
of Relational Database Schemas, Multivalued dependencies. Read: U&W Ch.3. Do: U & W: E 3.1.1, 3.1.2, 3.2.1, 3.2.3, 3.3.1,
3.3.3(a, b, & c), 3.4.1, 3.4.2, 3.4.4, 3.4.5, 3.5.1, 3.6.1, 3.6.2, 3.7.1. October 8, 2003 Theme: Database
Design & Conversion II Topics: The Relational Model (Attributes, Schemas,
Tuples, Domains, etc.), Conversion from ODL designs to Relational designs,
Conversion from Entity-Relationship Diagrams to Relational designs,
Converting subclass structures to relations, Functional Dependencies, Design
of Relational Database Schemas, Multivalued dependencies. Read: U&W Ch.3. Do: U & W: E 3.1.1, 3.1.2, 3.2.1, 3.2.3, 3.3.1,
3.3.3(a, b, & c), 3.4.1, 3.4.2, 3.4.4, 3.4.5, 3.5.1, 3.6.1, 3.6.2, 3.7.1. October 15, 2003 Theme: Other Data Models I Topics: Object-Oriented model, Object-Relational Model,
Semi-structured data and XML Read: U & W: Ch.4. Do: U & W: E 4.2.1, 4.2.2, 4.2.3, 4.2.4, 4.2.6,
4.3.1, 4.3.2, 4.3.4,4.3.6, 4.4.1, 4.4.2, 4.5.1, 4.5.2, 4.6.1, 4.6.2, 4.6.5,
4.7.1, 4.7.2. October 22, 2003 Theme: Other Data Models II Topics: Object-Oriented model, Object-Relational Model,
Semi-structured data and XML Read: U & W: Ch.4. Do: Do: U & W: E 4.2.1, 4.2.2, 4.2.3, 4.2.4,
4.2.6, 4.3.1, 4.3.2, 4.3.4,4.3.6, 4.4.1, 4.4.2, 4.5.1, 4.5.2, 4.6.1, 4.6.2,
4.6.5, 4.7.1, 4.7.2. October 29, 2003 Theme: Relational Algebra I Topics: Set operations (union, intersection,
difference), Cartesian Product, Selection, Joins (Natural joins, Theta
joins), Renaming, Constraints on relations, Relational operations on Bags. Read: U &W Ch.5. Do: U &W Ch.5 E 5.2.1, 5.2.4, 5.2.7, 5.3.1,
5.4.1, 5.5.1, November 5, 2003 Theme: Structured Query Language (SQL) I Topics: Simple queries, Queries involving more than one
relation, Subqueries, Duplicates, Aggregation, Database modifications, View
definitions, Null values and outer joins. Read: U&W Ch.6. Do: U &W Ch.6 E 6.1.1, 6.1.2, 6.1.3, 6.2.6,
6.3.1, 6.3.2, 6.4.5, 6.5.1, 6.5.2, 6.6.16.7.1. November 12, 2003 Theme: Structured Query Language (SQL) II Topics: Simple queries, Queries involving more than one
relation, Subqueries, Duplicates, Aggregation, Database modifications, View
definitions, Null values and outer joins. Read: U&W Ch.6. Do: U &W Ch.6 E 6.1.1, 6.1.2, 6.1.3, 6.2.6,
6.3.1, 6.3.2, 6.4.5, 6.5.1, 6.5.2, 6.6.16.7.1. November 19, 2003 Theme: Representation of Business Processes &
Databases Topics: Representation of Business Processes as
Petrinets. Read: INCOME/WF, SeparationOfDuties November 27, 1998 No class December 3, 1998 TEST December 10, 1998 Group Project Presentations |
Updated on September 10, 2003 by Jagdish S. Gangolly.