State University of New York at Albany
Acc 683. Advanced Topics in Accounting Information
Systems (Spring, 2004)
Class Time: TH 4:15PM- 7:05PM; BA 0223
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Professor: Kinsun Tam (PhD) Phone: (518) 442-4950 Office: BA 334 |
Email: tam@albany.edu Office Hours: TH 19:05 - 21:05 or by appointment Class web page: http://www.albany.edu/faculty/tam/spring/683 |
1. WELCOME
This
course is RIGOROUS, and requires 10+ hours per week on computer codes. Two intensive programming classes in
accounting information systems (i.e. ACC681 and ACC682) are prerequisites. You
will NOT be able to handle the materials in this course unless you fully
understand the materials covered in ACC681 and ACC682. You are expected to be familiar with the Unix
operating system, the Emacs (or vi) editor, the Java programming language to
the extent covered in ACC681, financial accounting at the level of ACC512, and
fundamentals of controls in accounting systems.
The course covers emerging technologies that affect accounting and auditing practice, and in particular, those used in modeling accounting information systems and integrating back-end and front-end processing to support electronic commerce. Object-Oriented methods for specification, design and implementation of accounting systems are emphasized. Development of accounting systems using middleware to interface back-end database processing with web/XML-based user-interfaces will be studied in depth. Technologies such as javabeans, servlets, JSP/ASP, enterprise java beans, XML (SAX/Apache/Xerces, DOM, DTD/XSD, CSS/XSLT, etc) and XBRL will be introduced. e-commerce concepts such as advertising (banner-exchange, spamming, search engine registration, etc.) and online credit card transactions will be covered.
ACC683 students will install and configure a number of
software, including xwin32, Forte, j2se, j2ee, apache, tomcat, iis, xerces,
xalan, xmlspy, and cloudscape, in the lab and on cayley.
This course has a strong systems flavor. Homework problems will be assigned to
reinforce concepts introduced in the classroom. You are also strongly encouraged to try out additional exercises
and select a challenging topic for the course project. Remember that I am here to help you learn.
2. LEARNING OBJECTIVES
At the end of this course, you should be able to:
· Design, develop, and implement your own e-business as an entrepreneur;
· Understand business transactions supporting e-commerce;
· Integrate enterprise-level technological perspectives into decision-making processes;
· Apply XML-related and enterprise-level technologies to develop and modernize accounting and business applications;
· Integrate back-end and front-end processing to support electronic commerce;
· Understand the functions of distributed accounting information systems, and the interrelationship among hardware and software components of such systems (NSA 4001 Requirement B);
· Solve enterprise-level accounting and business problems by writing programs to manage and analyze quantitative data;
· Communicate effectively with systems professionals in Object-Oriented terminologies on specification, design and implementation of enterprise-level accounting and business systems.
3. REQUIRED TEXT BOOK
Java and XML 2nd edition (Aug 2001), by Brett McLaughlin, O'Reilly. ISBN 0-596-000197-5
Advanced Java 2 How to Program (With CD-ROM) by Paul J. Deitel, Harvey M. Deitel, Sean E. Santry; Prentice Hall; ISBN: 0130895601; 1st edition (September 28, 2001)
Professional Java Server Programming J2EE, 1.3 Edition by Subrahmanyam Allamaraju (Editor); Wrox Press Inc; ISBN: 1861005377; 1st edition (September 2001)
4. ONLINE RESOURCES
You will need to
install and configure a number of software from the following URLs:
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Official Java sites |
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Java Standard API Java Enterprise API |
http://java.sun.com/j2se/1.4/docs/api/ http://java.sun.com/j2ee/1.4/docs/api/ The above two sites contain the full, constantly updated Application Programming Interfaces (APIs) that describe java packages, classes, and methods. |
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Sun ONE (Forte) Studio |
http://wwws.sun.com/software/sundev/jde/features/ce-features.html |
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Apache/ Jakarta Tomcat |
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Apache/ Http server |
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HTML HTML Frames |
http://archive.ncsa.uiuc.edu/General/Internet/WWW/HTMLPrimerPrintable.html http://wp.netscape.com/assist/net_sites/frames.html |
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Mosaic forms |
http://archive.ncsa.uiuc.edu/SDG/Software/Mosaic/Docs/fill-out-forms/overview.html |
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Deitel codes |
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McLaughlin codes |
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XMLSPY |
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Apache/ Xerces parser |
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Apache/ Xalan processor |
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Why XML ? |
http://xml.fujitsu.com/en/about/frontline/fla_1.html#profile |
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XML |
http://java.sun.com/xml/jaxp/dist/1.1/docs/tutorial/TOC.html http://www.xml.com/axml/testaxml.htm http://www.w3.org/TR/xmlschema-0/ http://www.w3.org/TR/xmlschema-1/ http://www.w3.org/TR/xmlschema-2/ http://www.w3schools.com/default.asp http://www.w3schools.com/xsl/xsl_templates.asp |
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XBRL |
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FpML |
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domain hosting services (No endorsement implied.) |
http://www.freedomain.co.nr/ http://www.dot.tk/ http://www.eroute.net http://www.mydomain.com/index.php http://www.mydomain.com/domains_urlfwd.php |
5. COMPUTER ACCOUNT & FACILITIES
As a graduate Accounting student, you have access to the Graduate Accounting Laboratory. You will need to get from Ms. Lisa Scholz the password to enter the lab. Contact her in BA 365 as soon as possible. Obtain from the G.A. your login to the Department's Windows 2000 server. You also need to apply on-line for an account on the University Unix cluster at:
http://www.albany.edu/academic_computing/accounts/index.html
The
class newsgroup (sunya.class.acc683) will be extensively used for announcements
regarding tests, homework, quizzes, additional resources, etc. The newsgroup will be the primary means of
communication 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 questions.
6. COURSE CONDUCT
The course will consist of lectures, homework exercises (including programming assignments), and an individual project (with project presentation at semester end) where you will design and implement a small accounting application with enterprise level java technologies. Program source codes in submitted homework or project are assumed to be original. You must clearly identify LINE BY LINE source codes borrowed from somewhere else. Failure to acknowledge borrowed source codes is a serious act of plagiarism in violation of academic honesty, which could result in a failure grade, suspension from the University, and other disciplinary actions. You should refer to the Graduate Bulletin for academic honesty requirements: http://www.albany.edu/grad/requirements_general_admissions.html#academic_standards
You should fully understand the following explanation about Plagiarism described in the Graduate Bulletin:
Plagiarism:
Presenting as one's own work, the work of another person (for example, the
words, ideas, information, data, evidence, organizing principles, or style of
presentation of someone else). Plagiarism includes paraphrasing or summarizing
without acknowledgment, submission of another student's work as one's own, the
purchase of prepared research or completed papers or projects, and the
unacknowledged use of research sources gathered by someone else. Failure to
indicate accurately the extent and precise nature of one's reliance on other
sources is also a form of plagiarism. The student is responsible for understanding
the legitimate use of sources, the appropriate ways of acknowledging academic,
scholarly, or creative indebtedness, and the consequences for violating
University regulations.
Examples of
plagiarism include: failure to acknowledge the source(s) of even a few
phrases, sentences, or paragraphs; failure to acknowledge a quotation or
paraphrase of paragraph-length sections of a paper; failure to acknowledge the
source(s) of a major idea or the source(s) for an ordering principle central to
the paper's or project's structure; failure to acknowledge the source (quoted,
paraphrased, or summarized) of major sections or passages in the paper or
project; the unacknowledged use of several major ideas or extensive reliance on
another person's data, evidence, or critical method; submitting as one's own
work, work borrowed, stolen, or purchased from someone else.
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. Your letter grade in this course is determined relative to the rest of the class.
40 points: Homework
15 points: Test I
15 points: Test II
20 points: Project and Presentation
10 points: Class Participation and Quizzes
100 points: Total
Home Work Assignments
Homework exercises will be assigned and graded. 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 cannot be made up.
Tests
Two tests will be conducted during class time. These tests will examine your understanding of core topics of this course (i.e. javabeans, servlets, JSP, ejb, asp, XML, etc.).
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.
Individual Project & Presentation
The individual project intends to expose the class to advanced information technologies illustrated in other chapters of the two required textbooks, but not covered in the lectures. It will consist of reading the relevant chapter to understand the selected technology (which must be selected from the following list, and must be outside of javabeans, servlets, JSP, asp, XML topics discussed in class), and designing, implementing, and demonstrating a small accounting or business related example based on this technology. You can sign up for a topic (only one!) on the signup sheet at the class web page by putting your full name next to your selected topic. Each topic is available for only one person.
Your example should capture the core functionality of the selected technology, and simple enough (within two pages of codes) for your peers in this course. You will be graded on (1) how well your example explain this technology to your peers, (2) ingenuity and originality of your example, and (3) discussion (both oral and written) of implications and relevance of this technology to the accounting and auditing practice. A written project report (including commented program codes, class notes to your peers, and discussion of implications and relevance of this technology to the accounting and auditing practice) is due by the last day of class. Presentation (for 20 minutes, including project description, explanation of technology, explanation of codes, demonstration, & discussion of implications and relevance of technology) will be held in the last week of class.
Approved Topics:
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java security manager & tools |
content syndication |
remote method invocation |
corba |
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java messaging services |
Jini/javaSpaces |
web publishing frameworks |
XML-RPC |
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peer to peer/web services/soap |
XML-based EDI |
Java and XML data binding |
jiro |
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digital signatures/signed applets |
entity java beans |
secure socket extension |
.net |
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java authentication/authorization java |
enterprise java beans |
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Assets can be confirmed with certainty, but some liabilities could remain hidden until after a business decision is made. A better infrastructure is needed for the auditor to more accurately determine all outstanding liabilities, and for the investor to better assess the financial health of a company. Because a single borrower may borrow from any lender, liability information is not centrally stored but widely distributed. Undeclared liabilities hidden in the records of one of thousands of lenders could become unwelcome surprises to the investor. Communication technologies, including network architecture and application protocol, hold the promise for an automated system to more accurately and efficiently reconstruct the total liability picture from widely distributed data stores. Design the network architecture and protocol needed for this system. |
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Create a protocol for transmission of XML business documents (e.g. purchase orders, invoices, etc) between businesses. Demonstrate the protocol together with transmission, parsing, and validation using socket programming. |
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FpML and internal controls. |
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XBRL and internal controls. |
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7. TENTATIVE SCHEDULE
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Lecture |
Chapters |
Assignments |
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Jan 22 |
Java database connectivity Forte & java beans |
Deitel 8 Deitel 6 |
HW1: debug JDBC program due Jan 29 HW1: javabean due Jan 29. HW: install Forte or Sun One Studio |
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Jan 29 |
j2ee131 & j2se131 |
Deitel 9 |
HW: install j2ee server & tomcat server HW2: accounting project signup servlet. Due Feb 12. |
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Feb 5 |
html table, mosaic form, java servlet |
Deitel 9 |
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Feb 12 |
jsp |
Deitel 10 |
HW3: clock.jsp; welcome.jsp; clock2.jsp & include.jsp; forward1.jsp & forward2.jsp; plugin.jsp; adrotator.jsp; includeDirective.jsp; customTagWelcome.jsp; customTagAttribute.jsp. Due Feb 19. |
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Feb 19 |
Application server, enterprise java beans (EJB) |
Deitel 21 (21.1-21.3) & 14 |
HW4: EJB. Due Mar 26. |
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Feb 26 |
entity EJB public key infrastructure and java cryptography extension |
Deitel 15 Deitel 7.10, 7.8 |
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Mar 4 |
Test I |
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Mar 11 |
xml & namespaces; dtd, schema, xslt |
McLaughlin 1, 2 |
HW: install XMLSPY. Download and install xerces. HW5: XML purchase order with DTD and XML schema. Due Mar 28. |
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Mar 18 |
apache, xerces, xalan, sax |
McLaughlin 3, 4.1 |
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Mar 28 |
dom, |
McLaughlin 5 |
HW5: xerces & dom: McLaughlin 3 & 5. Due April 8. |
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Apr 1 |
NO CLASS |
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jdom, |
McLaughlin 7 |
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Apr 15 |
XBRL, FpML |
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Apr 22 |
Test II |
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Apr 29 |
Project Presentation I |
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Written Project DUE |