State University of New York at Albany

ACC 681. Accounting Information Systems (Fall, 2003)

Class Time: M: 5:45-8:35 PM; Room: BA223

 

Professor: Kinsun Tam (PhD)

Phone: (518) 442-4950

Office: BA 334

Email: tam@csc.albany.edu

Office Hours: MW 20:35-22:05 or by appointment

Class Page: http://www.albany.edu/faculty/tam/fall02/681

 

 

 

1.  WELCOME

AICPA's General IT Education Requirements No. 12:

 "All professional accountants, irrespective of their primary work domain or role, must acquire both relevant theoretical knowledge and practical IT skills. The essential body of knowledge of the accounting IT is represented by the following basic content categories: (1) Information technology concepts for business systems, (2) Internal control in computer based business systems, (3) Development standards and practices for business systems, (4) Management of information technology adoption, implementation, and use, and (5) Evaluation of computer based business systems."  (http://www.aicpa.org/members/div/infotech/itc/cap12.htm)

 

 

In this course, we will study the analysis, design, development and implementation of accounting systems.  Principles of object-oriented systems will be introduced.  The course will be a healthy mix of theoretical, applied, and hands-on materials. We will study the subject matter through the use of UNIX operating system with programming in the Java programming language, which is very popular especially in the context of web-based systems.

 

To help you understand fundamental systems concepts, this course will in general use a command line approach.  We will learn using the emacs/vi editors, using the javac compiler, and developing simple java applications. 

 

This course is rigorous, but your efforts will be rewarded.  Knowledge of the materials covered in this course should amply increase your competitiveness in future professional careers in accounting, auditing, and information systems.

 

This course has a strong systems and information assurance flavor.  Weekly programming exercises will be used to reinforce systems concepts.  Programming skills will be tested in the exams.  To do well in the AIS concentration, you should take the programming assignments in this class VERY seriously, since writing programs is the only way to learn programming.  You are strongly encouraged to try out additional programming exercises and select a project that requires intense programming.  Remember that I am here to help you learn.

 

 

 

 

2.  LEARNING OBJECTIVES

At the end of this course, you should be able to:

·       Integrate technological perspectives into decision-making processes;

·       Manage assigned tasks to meet deadlines in developing and maintaining business systems;

·       Understand the functions of accounting information systems, and the interrelationship among hardware and software components of such systems (NSTISSI 4011 Awareness Requirement (b), (d.f.), (e), and (f.c.));

·       Solve business problems by writing programs to manage and analyze quantitative data;

·       Develop specifications for accounting information systems, and implement them in Java and UNIX scripts;

·       Understanding in-depth Object-Oriented methods for systems development;

·       Communicate intelligently with systems professionals.

·       Basic principles of software security (NSTISSI 4011 Awareness Requirement (g.c.)).

 

 

3.  REQUIRED TEXT BOOK

Deitel, H. and P. Deitel.  2003.  Java How to Program, 5ed.  Prentice Hall.  ISBN: 0-13-101621-0

Check Web site accompanying the textbook at http://www.prenhall.com/deitel/

 

Old required textbook: John Lewis & William Loftus, Java Software Solutions : Foundations of Program Design , Third Edition Update (2002)  Addison Wesley Longman, Inc.  http://duke.csc.villanova.edu/jss/

 

 

4a.  RECOMMENDED REFERENCES

Ellie Quigley, UNIX Shells by Example

2nd ed (1999) Prentice-Hall.  ISBN: 0130212229

Roberts, Tuck, Heller, Complete Java 2 Certification Study Guide

2nd Bk&CD ed (September 2000) Sybex.  ISBN: 0782128254

A.A. Arens & D.D. Ward, Systems Understanding Aid

5th ed. (2001) Armond Dalton Publishers, Inc.  ISBN: 0912503165

 

4b.  OTHER USEFUL REFERENCES

David Flanagan & Paula Ferguson (Editor), Java in a Nutshell: A Desktop Quick Reference

3rd ed. (November  1999) O'Reilly & Associates, Incorporated.  ISBN: 1565924878

Harvey Deitel, Paul Deitel, Java How to Program

4th ed (2002) Prentice Hall.  ISBN: 013.341517

Bruce Exkel, Thinking in Java

2nd ed. (2002) Prentice Hall. ISBN 0130273635  http://www.mindview.net/Books/TIJ/

 

 

 

 

 

5.  ONLINE RESOURCES

Official Java sites

 

http://java.sun.com/

The above is the official java site linking to resources such as java products and tutorials.

http://java.sun.com/j2se/1.4/docs/api/

This site is the most important to Java learners.  It contains the full, constantly undated Application Programming Interfaces (APIs) that describe all standard java packages, classes, and methods.

Java Tutorial

http://java.sun.com/docs/books/tutorial/index.html

UNIX Tutorials

http://www.albany.edu/academic_computing/documentation/index.html

http://www.utsc.utoronto.ca/~ccweb/Onlinedoc/rosselet/tools.html

http://pi0959.kub.nl/Paai/Onderw/V-I/poets.html

Sun's Java Certification

http://suned.sun.com/US/certification/

HTML Tutorial

http://www.ncsa.uiuc.edu/General/Internet/WWW/HTMLPrimer.html

Program Flowchart

http://www.wiley.com/college/busin/icmis/oakman/outline/chap05/slides/symbols.htm

Algorithms and data structures

http://www.ics.uci.edu/~eppstein/161/glossary.html

http://www.nist.gov/dads/

AICPA's toptentechs

http://www.toptentechs.com/

 

 

 

6.  COMPUTER ACCOUNT & FACILITIES

 

For information on obtaining a UNIX account, please visit:

http://www.albany.edu/its/new_students/accounts_email.html

 

The class newsgroup (sunya.class.acc681) will be extensively used for announcements regarding tests, homework, quizzes, added links to this course homepage, etc.  The newsgroup is the primary means of communication outside of the class. You should communicate with me via e-mail only for personal questions.  You should post to the newsgroup all other questions. You are strongly encouraged to answer queries posted by others, and such responses will count towards class participation points for grading. You will learn important teamwork skills from participating in this virtual classroom.

 

Subscribe to the newsgroup sunya.class.acc681 through pine.  Choose FOLDER LIST and go to News-Collection section.  Use the (a)dd command to subscribe for sunya.class.acc681.  Read and respond to messages in newsgroup as if they were emails.

 

You can work on any computer linked to the machine cayley.bus.albany.edu in the Accounting Lab at Room 363.  This machine can be accessed via xwin-32 in the lab, or remotely through telnet.

 

 

 

7.  COURSE CONDUCT

The course will consist of lectures, programming assignments, an individual project (with project presentation at semester end) where you will design and implement part of an accounting system.  Any programming based course, of necessity, is time-consuming and requires you to be well organized.  Late homework submissions are not acceptable.

 

Grading

You will be arranged in descending order of total points scored.  Gaps in that order will form the cut-off points for letter grades, including +/- grades, assigned in the course.  The letter grade for each student is therefore determined relative to the rest of the class.

 

50 points: assignments (20% bonus if time-stamped by Lisa at BA365 by Fri 15:00, with proper indentation, and without major error/omission)

20 points: Project and Presentation (proposal constituting 2 out of 20 points due Oct 20)

10 points: Class Participation and Quizzes

15 points: Test I

15 points: Test II

110 points: Total (max 120 points)

 

Home Work Assignments

Homework will be assigned every week.  Such homework must be done *individually*.  While you are welcome to discuss with anyone, the submitted homework must faithfully represent your *own* work.  Homework is due and will be collected at the beginning of class.  Late submissions will not be evaluated.  Missed homework also cannot be made up.  Homework submission must be in printed hardcopies to facilitate grading. Graduate assistants are scheduled to serve as user-consultants in the Accounting Lab.  You can seek advice from them if you have tried but cannot resolve a homework problem.

 

Individual Project & Presentation

The individual project will consist of designing & implementing a part of a small accounting system.  You may optionally refer to the packet entitled Systems Understanding Aid.  The programming part of the project must be undertaken using the Java programming language.  You will be graded on the basis of the quality of specifications of the accounting system that you design, describe, and implement.  A written project report (design, description, and codes) is due on the data of presentation.  Presentation  includes project description, code explanation, & program demonstration.

 

Tests

Two tests will be conducted during class time.  These tests will examine your understanding of lecture materials and homework as regards systems design and implementation, object-oriented concepts, the Java language, and related concepts.  Test materials include, among others, lectures, textbook, homework description, homework exercise, discussions on the class newsgroup, and course syllabus.

 

Class Participation & Quizzes

I will ask you questions in the class.  You are strongly encouraged to participate in class discussions.  Quizzes, if and when given, will be pre-announced.

 

 

8.  TENTATIVE SCHEDULE

 

 

Lecture

Chapters

Assignments

 

 

 

 

Sep 8

Number Systems

Unicode Character Set

HTML

Java Class Library

Program flowchart

Internet, UNIX, emacs and vi

 

Appendix C

online resources

online resources

online resources

online resources

Quigley

number system & program flow chart

(due Sep 15)

apply for UNIX account

 

Sep 15

Internet, UNIX, emacs and vi

 

download & install jdk1.4

http://java.sun.com/j2se/1.4/docs/api

UNIX shell scripts (due Sep 22)

 

Sep 22

Computer, the Internet, and the Web

Java applications

java applets

(Pay attention to Good Programming Practice)

 

1, 2 , 3, 12.1, 12.2, 12.3

USFlag.java showing the US flag in vertical display with 50 stars in the northwest corner and 13 (7 red and 6 white) vertical stripes (due Sep 29)

 

Sep 29

Program Statements and Flow Control

Classes & Objects

Methods

 

4, 5, 6

Intelligent BalanceSheet (due Oct 6)

Oct 6

CLASS SUSPENSION deferred to Dec 8

Arrays and Vectors

Object-oriented programming

 

7, 8

Array of Single taxpayers (due Oct 13)

Oct 13

Test I

materials from Sep 8 to Oct 13

 

Project proposal (due Oct 20)

Oct 20

Interfaces & Polymorphism

 

9, 10, 11

MultipleTaxStatus (due Oct 27)

Oct 27

Exceptions and I/O Streams

 

15, 17

AccountingDatabase (due Nov 3)

Nov 3

Graphical User Interfaces

12, 13, 14

AccountingDatabaseGUI.java (due Nov 10)

 

Nov 10

Software Engineering, javascript & UML, Recursion

 

10, 11

javascript & UML (due Nov 17)

Nov 17

Data Structures

20

LinkedList (due Nov 24) A/R

 

Nov 24

Project Presentation

 

 

Written Project DUE

Dec 1

Test II

 

materials from Oct 20 to Nov 17

 

 

Dec 8

NO CLASS