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題名 物件導向會計資訊系統之分析與設計
Analysis and design for object-oriented accounting information system
作者 謝華昌
Xie, Hua-Chang
貢獻者 宋定懿
Song, Ding-Yi
謝華昌
Xie, Hua-Chang
關鍵詞 會計
物件導向
資訊系統
商業
ACCOUNTING
BUSINESS
日期 1993
1992
上傳時間 2-五月-2016 15:15:58 (UTC+8)
摘要 ACKNOWLEDGEMENTS
參考文獻 [1] Grady Booch, Object Oriented Design with Applications, Benjamings/Cummings,
Redwood City, CA, 1991.
[2] James Brimson, Activity Accounting, John Wiley & Sons, New York, NY, 1991.
[3] Peter Coad and Edward Yourdon, Object-Oriented Analysis, 2nd edition, Yourdon Press/Prentince-Hall, Englewood Cliffs, NJ, 1991.
[4] R. Collins, Object. orientation changes the face of computing, Professional
Computing, March 1990, 10-11.
[5] Ian Graham, Object Oriented Methods, Addison-Wesley, Workingham, England, 1991.
[6] Robert Kaplan, Accounting lag: the obsolescence of cost accounting systems,
in Robin Cooper and Robert Kaplan, eds., The Design of Cost Management
Systems, Prentice-Hall, Englewood, NJ, 1991.
[7] James IVIartin, Principles of Object-Oriented Analysis and Design, PrenticeHall,
Englewood Cliffs, NJ, 1993.
[8J James Martin and James Odell, Object-Oriented Analysis €3 Design, PrenticeHall,
Englewood Cliffs, TJ , 1992.
[9] Robert 1eigs and Walter Meigs, Financial Accounting, 6th edition, :NIcGrawHill,
New York, NY, 1989.
[10] James Rumbaugh, Michael Blaha, William Premerlani, Frederick Eddy and
William Lorensen, Object-Oriented Modeling and Design, Prentice-HaU, Englewood
Cliffs, NJ, 1991.
[11] Richard Wiener and Lewis Pinson, An Introduction to Object-Oriented Programming
and C++, Addison-Wesley, Reading, MA, 1988.
[12] A. Winblad, S. Edwards and D. King, Object-Oriented Software, AddisonWesley, Reading, MA, 1990.
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004357
資料類型 thesis
dc.contributor.advisor 宋定懿zh_TW
dc.contributor.advisor Song, Ding-Yien_US
dc.contributor.author (作者) 謝華昌zh_TW
dc.contributor.author (作者) Xie, Hua-Changen_US
dc.creator (作者) 謝華昌zh_TW
dc.creator (作者) Xie, Hua-Changen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-五月-2016 15:15:58 (UTC+8)-
dc.date.available 2-五月-2016 15:15:58 (UTC+8)-
dc.date.issued (上傳時間) 2-五月-2016 15:15:58 (UTC+8)-
dc.identifier (其他 識別碼) B2002004357en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89203-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) ACKNOWLEDGEMENTSen_US
dc.description.tableofcontents ABSTRACT‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧i
ACKNOWLEDGEMENTS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ii
CONTENTS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧iii
LIST OF FIGURES‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧v

CHAPTER 1. INTRODUCTION‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 1
1.1 FINANCIAL ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧‧‧ 1
1.2 MANAGEMENT ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧ 4
1.3 ORGANIZATION OF THE THESIS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 5

CHAPTER 2. OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧ 6
2.1 OBJECT-ORIENTED APPROACH‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 6
2.2 MOTIVATION FOR AN OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 8
2.3 THE FRAMEWORK OF AN OBJECT-ORIENTED ACCOUNTING INFORMATION SYSTEM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 9

CHAPTER 3. OBJECT-ORIENTED ANALYSIS AND DESIGN FOR OBJECT-ORIENTED
FINANCIAL ACCOUNTING INFORMATION SYSTEM (OOFAIS) ‧‧‧‧‧ 11
3.1 IDENTIFYING CLASSES OF THE OOFAIS‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 11
3.2 CLASS HIERARCHY FOR ACCOUNT CLASSES‧‧‧‧‧‧‧‧‧‧‧‧‧ 15

CHAPTER 4. ANALYSIS OF DYNAMIC BEHAVIOR OF AN ACCOUNT CLASS‧‧‧‧‧ 17
4.1 NOTES_RECEIVABLE AS AN EXAMPLE‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 18
4.1.1 STATE TRANSITION DIAGRAM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 20
4.1.2 DATA FLOW DIAGRAM‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 22
4.2 GENERAL MODEL FOR ANALYSIS OF DYNAMIC BEHAVIOR OF
AN ACCOUNT‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 27

CHAPTER 5. ACTIVITY-BASED OBJECT-ORIENTED MANAGEMENT ACCOUNTING
INFORMATION SYSTEM (OOMAIS) ‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 28
5.1 ACTIVITY ACCOUNTING‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 28
5.2 ACTIVITY HIERARCHY‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 29
5.3 OBJECT-ORIENTED ANALYSIS FOR ACTIVITY ACCOUNTING‧‧‧‧‧‧‧ 31
5.3.1 IDENTIFYING CLASSES‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 31
5.3.2 CLASS HIERARCHY‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 33

CHAPTER 6. CONCLUSION‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 36

REFERENCES‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧‧ 37		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004357en_US
dc.subject (關鍵詞) 會計zh_TW
dc.subject (關鍵詞) 物件導向zh_TW
dc.subject (關鍵詞) 資訊系統zh_TW
dc.subject (關鍵詞) 商業zh_TW
dc.subject (關鍵詞) ACCOUNTINGen_US
dc.subject (關鍵詞) BUSINESSen_US
dc.title (題名) 物件導向會計資訊系統之分析與設計zh_TW
dc.title (題名) Analysis and design for object-oriented accounting information systemen_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) [1] Grady Booch, Object Oriented Design with Applications, Benjamings/Cummings,
Redwood City, CA, 1991.
[2] James Brimson, Activity Accounting, John Wiley & Sons, New York, NY, 1991.
[3] Peter Coad and Edward Yourdon, Object-Oriented Analysis, 2nd edition, Yourdon Press/Prentince-Hall, Englewood Cliffs, NJ, 1991.
[4] R. Collins, Object. orientation changes the face of computing, Professional
Computing, March 1990, 10-11.
[5] Ian Graham, Object Oriented Methods, Addison-Wesley, Workingham, England, 1991.
[6] Robert Kaplan, Accounting lag: the obsolescence of cost accounting systems,
in Robin Cooper and Robert Kaplan, eds., The Design of Cost Management
Systems, Prentice-Hall, Englewood, NJ, 1991.
[7] James IVIartin, Principles of Object-Oriented Analysis and Design, PrenticeHall,
Englewood Cliffs, NJ, 1993.
[8J James Martin and James Odell, Object-Oriented Analysis €3 Design, PrenticeHall,
Englewood Cliffs, TJ , 1992.
[9] Robert 1eigs and Walter Meigs, Financial Accounting, 6th edition, :NIcGrawHill,
New York, NY, 1989.
[10] James Rumbaugh, Michael Blaha, William Premerlani, Frederick Eddy and
William Lorensen, Object-Oriented Modeling and Design, Prentice-HaU, Englewood
Cliffs, NJ, 1991.
[11] Richard Wiener and Lewis Pinson, An Introduction to Object-Oriented Programming
and C++, Addison-Wesley, Reading, MA, 1988.
[12] A. Winblad, S. Edwards and D. King, Object-Oriented Software, AddisonWesley, Reading, MA, 1990.		zh_TW