ACC662: Modeling of Accounting Information Systems


Spring 2003


Course Outline



Instructor:             Kaustav Sen

Office:              484 W, One Pace Plaza, NY 10038

Telephone:            (212) 346 1989


My website:  

Course URL:  

Office Hours:            Wednesday:    1:00-2:30 pm and 5.30-6.30 pm

                        Friday:         1:00-2:30 pm and 5.30-6.30 pm


Objective:  The purpose of this course is to help students understand the concepts of data modeling, object-oriented design and develop skills necessary to implement them in an accounting application.


I have posted materials in blackboard that I will be using for the class. Please visit the “Course Documents” section. At the moment do not buy any books. The UML documentation I have posted should be a good start.


Reference books:

1.      The Data Modeling Handbook by Reingruber and Gregory, Wiley-QED: ISBN 0471052906

2.      Analysis Patterns by Fowler, Addison-Wesley: ISBN 0201895420

3.      The Unified Modeling Language User Guide by Booch, Rumbaugh and Jacobson: ISBN 0201571684

4.      The Unified Modeling Language Reference Manual by Booch, Rumbaugh and Jacobson: ISBN 020130998X


Description: This course is a mix of theoretical and applied materials. It will require students to develop accounting information system(s) from scratch using an object-oriented programming language like Java and making use of the modeling concepts covered in the course. The course will cover design considerations for developing an accounting system and how they can be implemented using the features offered by object-oriented design. Different aspects of the Unified Modeling Language as well as certain advanced features of Java programming will be covered in order to develop software components for accounting systems.


Prerequisites: CS502 or equivalent, IS 623 and ACC 661.


Grading Policy:            Project                                     80

                        Exam                                        20


The requirements and grade distribution for the project will be described separately. The exam will be on broad conceptual issues.




1/24     Data modeling            rules: Entity and Attribute


1/31     Data modeling rules: Relationships and Normalization


2/7       Unified Modeling Language I: Java Project Lifecycle, Overview of UML, Classes and Components, Relationships


2/14     Unified Modeling Language II: Structural Modeling: Class diagrams; Modeling semantics of classes; Dependency, generalization, association, realization, and refinement relationships; Interfaces, Types, and Roles; Packages, Instances, and Object diagrams.


2/21     Unified Modeling Language III: Behavioral Modeling: Interactions & Use cases; Diagrams: use case diagrams, interaction diagrams, activity diagrams; Events & Signals, State machines; Processes & Threads; Statecharts.


2/28     Unified Modeling Language IV: Architectural Issues in Modeling: Components, Deployment, Collaborations, Patterns & Frameworks; Diagrams: Component diagrams, Deployment diagrams, Systems & Models; Wrapping up


3/28            Analysis of Patterns I:  Fronting, Decorators


4/4            Analysis of Patterns II: Factories, Function Objects, Refactoring


4/11            Analysis of Patterns III: Inventory and Accounting, Using Accounting Models


4/18            Analysis of Patterns IV: Trading, Derivative Contracts and Trading Packages