Humayon Paper(c)

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Chapter 1Introduction

1.1 Introduction

Fixed asset known as property, plant, and equipment (PP&E), is a term

used in accountancy for assets and property which cannot easily be

converted into cash. This can be compared with current assets such as cash

or bank accounts, which are described as liquid assets. In most cases, only

tangible assets are referred to as fixed.

These are items of value which the organization has bought and will use

for an extended period of time; fixed assets normally include items such as

land and buildings, motor vehicles, furniture, office equipment, computers,

fixtures and fittings, and plant and machinery. These often receive favorable

tax treatment (depreciation allowance) over short-term assets. According to

International Accounting Standard (IAS) 16, Fixed Assets are assets whose

future economic benefit is probable to flow into the entity, whose cost can be

measured reliably.

It is pertinent to note that the cost of a fixed asset is its purchase price,

including import duties and other deductible trade discounts and rebates. In

addition, cost attributable to bringing and installing the asset in its needed

location and the initial estimate of dismantling and removing the item if they

are eventually no longer needed on the location.

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The primary objective of a business entity is to make profit and increase

the wealth of its owners. In the attainment of this objective it is required that

the management will exercise due care and diligence in applying the basic

accounting concept of Matching Concept. Matching concept is simply

matching the expenses of a period against the revenues of the same period.

The use of assets in the generation of revenue is usually more than a

year- that is long term. It is therefore obligatory that in order to accurately

determine the net income or profit for a period depreciation is charged on

the total value of asset that contributed to the revenue for the period in

consideration and charge against the same revenue of the same period. This

is essential in the prudent reporting of the net revenue for the entity in theperiod.

Net book value of an asset is basically the difference between the

historical cost of that asset and it associated depreciation. From the

foregoing, it is apparent that in order to report a true and fair position of the

financial jurisprudence of an entity it is relatable to record and report the

value of fixed assets at its net book value. Apart from the fact that it is

enshrined in Standard Accounting Statement (SAS) 3 and IAS 16 that value

of asset should be carry at the net book value, it is the best way of

consciously presenting the value of assets to the owners of the business and

potential investor.

1.2 Project Scope

Project scope is the sum of the products (deliverables) and services to

be provided as a project.

Scope of this Project

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This is a comprehensive application developed to manage the fixedassets accounting and maintenance scheduling of small / largemanufacturing organizations.

This system supports various methods of calculations and provides allstatutory reports.

Manual / Automatic Depreciation Calculations using differentdepreciation scheme. Yearly Depreciation generation based on the requirements. Division wise Fixed Asset Accounting.. Comprehensive Reports for different departments. Data Export / Import through the Microsoft Excel, Microsoft Word. Purchasing History Robust SQL Database

Features:

Fixed asset Creations. Provision to enter temporary asset entries and at the end of the year

can convert the temporary entry to Permanent asset or delete thoseentries.

Depreciations entry (Manual, Auto Generations). Asset Deletions / Sold or Scarping of Asset. Joining of Assets. Additions / Deletions to an Existing asset. Asset Transfers between Location, persons, cost centers. Asset Inspection Log.

Reports

Asset Sheet (Asset wise, Type wise, Location wise, Between dates,Report on Disposed Asset, Depreciation report).

Item wise Asset Listings. Cost center wise asset addition lists. Depreciation Statement group wise (Asset wise) Deletion Statement (Particular disposed asset). Warranty Register. Asset Transfer from company to company. Asset Transfer from department to department

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Chapter 2

Overall Description

2.1 Overall Description

Fixed asset

Fixed is a long-term, tangible asset held for business use and not

expected to be converted to cash in the current or upcoming fiscal year,

such as manufacturing equipment, real estate, and furniture.

Fixed assets management

Fixed assets management is an accounting process that seeks to track

fixed assets for the purposes of financial accounting, preventive

maintenance, and theft deterrence. Many organizations face a significant

challenge to track the location, quantity, condition, maintenance and

depreciation status of their fixed assets. A popular approach to tracking fixed

assets utilizes serial numbered Asset Tags, often with bar codes for easy and

accurate reading. Periodically, the owner of the assets can take inventory

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with a mobile barcode reader and then produce a report. Off-the-shelf

software packages for fixed asset management are marketed to businesses

small and large. Some Enterprise Resource Planning systems are available

with fixed assets modules.

Tracking asset

Tracking assets is an important concern of every company, regardless

of size. Fixed assets are defined as any 'permanent' object that a business

uses internally including but not limited to computers, tools, software, or

office equipment. While employees may utilize a specific tool or tools, the

asset ultimately belongs to the company and must be returned. And

therefore without an accurate method of keeping track of these assets it

would be very easy for a company to lose control of them.

Asset tracking software allows companies to track what assets it owns,

where each is located, who has it, when it was checked out, when it is due

for return, when it is scheduled for maintenance, and the cost and

depreciation of each asset.

2.2 General services offered by software

Service means working facilities and various types of operationsoffered by particular software.General services offered by the software are given below :

1. Store each asset with its type, user and location to track itsstate.

2. To manage any type of or particular asset take its history andstore as .pdf file.

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3.

3. Depreciation calculation each fiscal year

4. We can impose depreciation according to asset type

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Figure2.1: Add

Figure 2.2: Depreciation


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5. We can search assets in between purchase dates

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Figure 2.3: Imposed


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6. Generate different types of reports as follows:a. Report on company datab. Report on asset typec. Report on between dates

d. Report on disposed datae. Report on particular assetf. Report on asset depreciation

8

Figure 2.4: Search Asset between


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The project also offered delete, update operations on asset type, depreiationrate, and locations (Company name, department name etc.).

Chapter 3Database Design

3.1 Design of Entity Relationship Diagram

(ERD)

Entity Relationship Diagram (ERD)

An entity-relationship diagram is a data modeling technique that

creates a graphical representation of the entities, and the relationships

between entities, within an information system.

The three main components of an ERD are:

Entity

The entity is a person, object, place or event for which data is

collected.

Relationship

The relationship is the interaction between the entities.

Cardinality

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Figure 2.5: Different Types of Reports
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The cardinality defines the relationship between the entities in terms of

numbers. An entity may be optional.

The steps involved in creating an ERD are:

Identify the entities. Determine all significant interactions. Analyze the nature of the interactions. Draw the ERD.

ERD of this project

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Id

ima

ge

Na

me

conditi

on

remar

ks

EmpDe

sigstat

us

serviceD

ate

purchaseP

rice

employeeN

ame

document

ImposedD

ate

ExpireD

ate

bran

d

purchaseD

ate

Asset

Location

Id

Unit

Departm

ent

Location

Type

Name

Depreciation

Rate

Asset Type

Depreciat

ion

Method

HAS HAS

Present

Price

1..11..

1

1..*

*..1


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3.2 Formation of Tables in the Database

Tables of FixedAsset database:

11

Figure 3.1 : ERD of Asset Solution


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3.3 Description Of All The Tables

1. Table Name: t_Asset

Attribute: assetId, assetTypeName, assetName, purchasePrice,presentPrice, dateOfPurchase, dateOfService, warrantyExpDate, brand,

condition, image, remarks, employeeName, employeeDesignation,

locationId, status, imposeDate, documents

This table is used to store each asset with its type, user and location

and other information related to asset to track its state. It also manage any

type of or particular asset take its history.

I would like to mention here that assetId is Primary key. I also would

like to mention here that assetTypeName and locationId are Foreign key.

2. Table Name: t_AssetType

Attribute: assetTypeName, depreciationMethod, depreciationRate

This table is used to store name of the type of asset and depreciation

method and depreciation rate entered by user.

I would like to mention here that assetTypeName is Primary key.

3. Table Name: t_Location

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Figure 3.2 :Tables of FixedAssetdatabase


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Attribute: locationId, unit, department

This table is used to store location id, location and department.

I would like to mention here that locationId is Primary key.

Chapter 4Project Analysis and Design

4.1 Control Flow Diagram

Control flow diagram

Control flow diagram (CFD) is a diagram to describe the control flow of

a business process, process or program.

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Enter New Asset Location

Start

Enter Asset Location

Enter Asset Type

Check

Existen

ce

Enter Asset Detail

Typed Information

Saved successfully

End

Location Already Exist

Enter New Asset Type

Check

Existen

ce

Type Already Exist

Typed Information Saved

successfully

End

Specific Department of

Selected Company

For Required Company

Asset Saved into

Required Location

Assigned To a

User

End

Yes Yes

No No
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4.2 Class Responsibility Collaborator (CRC)

Design

CRC model

CRC model is a collection of standard index cards that have been

divided into three sections. Class, responsibility and collaborator.

Basic Structure of CRC

A class represents a collection of similar objects. An object is a person,

place, thing, event, or concept that is relevant to the system at hand. For

example, in a university system, classes would represent students, tenured

professors, and seminars. The name of the class appears across the top of a

CRC card and is typically a singular noun or singular noun phrase, such as

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Figure 4.1: Control Flow

Figure 4.2: Basic Structure of


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Student, Professor, and Seminar. We will use singular names because each

class represents a generalized version of a singular object.

A responsibility is anything that a class knows or does. For example,

students have names, addresses, and phone numbers. These are the things

a student knows. Students also enroll in seminars, drop seminars, and

request transcripts. These are the things a student does. The things a class

knows and does constitute its responsibilities. Important: A class is able to

change the values of the things it knows, but it is unable to change the

values of what other classes know.

A collaborator is another class that a class interacts with to fulfill its

responsibilities, but not have enough information to do it. For example, in the

following figure students enroll in seminars. To do this, a student needs to

know if a spot is available in the seminar and, if so, he then needs to be

added to the seminar. However, students only have information about

themselves (their names and so forth), and not about seminars. What the

student needs to do is collaborate/interact with the card labeled Seminarto

sign up for a seminar. Therefore, Seminar is included in the list of

collaborators ofStudent.

Collaboration takes one of two forms: A request for information or a

request to do something.

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CRC of This Project

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Figure 4.3: Student CRC card


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Asset

Responsibilities Collaborators

knows asset Id

knows name

knows type

knows purchase Price

knows present Price

knows purchase Date

knows service Date

knows warranty expire

Date

knows location

knows brand

knows condition

knows remarks

knows employee Name

knows employee

Designation

knows image

knows status

knows document

knows imposed Date

Get Asset()

Asset Type


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Asset Type


knows asset Type Name

knows depreciation

Method

knows depreciation Rate

knows Assets

Asset

Figure 4.4: Asset CRC card


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19

Asset Location


knows location Id

knows unit

knows department

knows Assets Asset

Figure 4.5: Asset Type CRC card


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Asset Manager


knows asset

knows asset Type

knows location

Save Asset()

Update Asset()

Delete Asset()

Save Location()

Delete Location()

Save Asset Type()

Delete Asset Type()

Get Asset data()

Get Asset Type Data()

Get Location Data()

Search Asset()

Imposed Depreciation()

Asset

Asset Type

Asset Location

Asset Exception Handler

Asset Gateway

Location Exception

Handler

Location Gateway

Asset Type Exception

Handler

Asset Type Gateway

Data Collection

Asset Gateway

Asset Gateway

Figure 4.6: Asset Location CRC card


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Figure 4.7: Asset Manager CRC card


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Asset Exception Handler


knows Asset Exceptioncheck Name()

check Price()

check Date()

check Brand()

check Remark()

check Condition()check AssigntoHome()

check Location()

Asset Exception

Asset Exception

System Exception

Figure 4.8: Asset Exception Handler CRC card


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Asset Type Exception Handler


knows Asset Type

Exceptioncheck Type Name

check Depreciation Name

check Depreciation Rate

Asset Type Exception

System Exception

Asset Location Exception Handler


knows Location

Exceptioncheck Location Id()

check unit()

check department()

Location Exception

System Exception

Figure 4.9: Asset Type Exception Handler CRC car


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Data Collector


knows asset

knows asset Typeknows location

Get Asset data()

Get Asset Type Data()

Get Location Data()

Get Disposed Asset data()

Asset

Asset TypeAsset Location

Query Executor

Figure 4.10: Asset Location Exception Handler CRC card


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25

Figure 4.11: Data Collector CRC card


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Depreciation Manager


knows purchase Price

knows present Price

knows imposed Date

knows current Date

knows Depreciation

Methodknows Depreciation Rate

knows yearly Depreciation

knows remaining

Bookvalue

knows total Depreciation

knows year Ending

Set Depreciation Data()

Calculate Depreciation()Impose Depreciation()

Asset

Asset


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27

Query Executor


knows AppConfig()Execute Insert()

Execute Select()

Execute Delete()

Execute Update()

AppConfig()

Figure 4.12: Depreciation Manager CRC card


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4.3 Class Design

Class Diagram of Data Access Object (DAO)

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DBConnector


knows Connection String

Get Connection()

AppConfig()

Figure 4.14: DBConnector CRC card

Figure 4.13: Query Executor CRC card


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Chapter 5

Asset Management

5.1 Details of Fixed Asset Information

Fixed asset includes:

29

Figure 4.15: Class Diagram of Data Access Object

DAO


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Asset Id,

Asset Type,

Asset Name,

Purchase Price,

Present Price,

Purchase Date,

Service Date,

Warranty Expire Date,

Brand/Manufacturer,

Condition,

Remarks,

Location

Department

Employee Name,

Employee Designation,

Image,

Document

5.1.1 Asset Band

The brand is the most important distinction between many products

and services. To manage brand assets effectively, one must first understand

the definition of a brand. First, a brand is a trust. To the public, it represents

a company, and its products and services. Consumers select a brand

because it communicates a perceived value.

A brand comprises many elements. These include its name, positioning

(reason for being), trademark/trade dress (symbols, colors, typestyle,

package configuration), and brand communications. These brand elements,

when successfully developed and managed, create a strong identity for a

company. Over time, this creates strong brand authority.

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Brands are a company's most valuable financial asset. They are the

engine that drives the company. Yet too many chief executives don't give

brands the ongoing attention they demand and deserve. And only a small

number have truly embraced the concept of brand asset management.

Many had strong branding strategies that may have become

ineffective or obsolete in today's environment of mergers and acquisitions,

global marketing, and increased competition. Such neglect is surprising.

Indeed, headline-making deals in recent years illustrate the bottom-line

impact of building, protecting and maintaining strong brand assets.

5.1.2 Asset User

Asset users are the employee of the company to whom asset has been

assigned. Examples according to designation are Accountant, General

Manager, Assistant Manager, Executive etc.

5.1.3 Asset Location

Asset location is a term used in personal finance to refer to how

investor distributes their investments across taxable and non-taxable

accounts (e.g., 401(k), IRAs, ISAs, TESSAs). In order to maximize

performance of a financial portfolio, it is often advised that an investor place

income-generating investments (e.g. bonds) into tax-deferred or non-taxable

accounts and place equity investments (e.g. index funds) into taxable

accounts.

5.2 Depreciation Calculation

Depreciation

Depreciation is defined as an accounting methodology which allows an

organization to spread the cost of a fixed asset over the expected useful life

of that asset. The cost of the fixed asset immediately comes out of the cash

account of the organization and is entered as an asset for the organization.

At the end of each period of the useful life of the asset a part of the cost is

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expensed. This amount is added to the accumulated depreciation for the

asset. The net value of the asset on the books of the organization is the

asset account less the accumulated depreciation account.

A fixed asset is considered depreciable if it will wear out or become

obsolete over a period of years. The period of years is called the life or the

useful life of the item. The life that is assigned to an item will depend on

industry standards, management standards, and governmental regulations.

Generally, depreciable items include buildings, manufacturing equipment,

office equipment, and vehicles. Land is not considered a depreciable item as

it does not wear out or become obsolete.

Some fixed assets may be expected to have a market value at the end

of their useful life. This expected value is called the salvage value. Some

organizations set this value on a per asset basis, some use a percentage of

the purchase price, some assume that all assets will have zero salvage

value, and some use a combination of these methods.

Organizations usually set a price at which a fixed asset is considered

depreciable. Any asset purchased at less than the set price is immediatelyexpensed. This eliminates the need to track every waste basket, stapler,

hammer, wrench, desk lamp, etc. Some organizations set this as low as

$100.00. Other organizations set it at $10,000.00 or more. Once this limit

has been set it should be adhered to and should not be reset every year

Depreciation Calculation

Depreciation expense is calculated utilizing either a straight line

depreciation method or an accelerated depreciation method. The straight

line method calculates depreciation by spreading the cost evenly over the

life of the fixed asset. Accelerated depreciation methods such as declining

balance and sum of years digits calculate depreciation by expensing a large

part of the cost at the beginning of the life of the fixed asset.

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Depreciation Methods

There are 16 depreciation methods that provide the flexibility.

Depreciation for an asset may be backed out; recalculated or additional

depreciation may be taken.

Depreciation Methods Include:

Straight line

Straight line constant

No depreciation

Sum of years digits

Remaining life

Amortization

Declining balance

125% declining balance




Applicable methods required for ACRS and MACRS

Computation of the straight-line methods of depreciation using the followingexample.

Cost of Asset 10,500Salvage Value 500Life 5 years

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1. Straight-Line Depreciation

Note that the straight line calculation considers salvage value up frontin the calculation.

10,500 cost - 500 salvage value = 2,000 per year-------------------------------

5 year life

Depreciation AccumulatedBook

Year Cost Expense DepreciationValue

---- -------- ------------- -------------

--------1 10,500 2,000 2,000 8,5002 10,500 2,000 4,000 6,5003 10,500 2,000 6,000 4,5004 10,500 2,000 8,000 2,5005 10,500 2,000 10,000 500

Chapter 6Report Generation

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6.1 Report Details

Crystal Reports

Crystal Reports is a business intelligence application used to design

and generate reports from a wide range ofdata sources.

Professional-looking reports that communicate content effectively

using helpful features such as charts, complex formulas using custom

functions, sorting and grouping, the updated repository, new Business Views,

and more. Then, discover how to integrate your reports with Visual Basic,

Visual Studio .NET, and Java. Plus, schedule and view your reports on the

Web with Crystal Enterprise 10.

Design and develop page-published quality reports

Customize your report data using formulas--from simple math

computations to full Basic-like formulas

Store report objects in the updated repository for organization-wide

sharing

Simplify complex database structures with new version 10 Business

Views

Fulfill sophisticated reporting requirements with sub reports

Schedule and view reports on the Web with Crystal Enterprise 10

Create interactive reports using parameter fields, drill-down,

hyperlinks, and managed navigation

Export reports to common file formats like Microsoft Word or Excel,

Acrobat PDF, HTML, XML, and others

Develop custom Web and Windows applications to integrate reports

using Visual Basic, Visual Studio .NET, or Java

Create reports based on unique data sources, such as OLAP databases,

Microsoft Outlook folders, Web server logs, and XML data

35
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6.2 Various Types of Reports Managed by the

Project

1. Different types of reports as follows:

a. Report on company data

b. Report on asset type

c. Report on between dates

d. Report on disposed data

e. Report on particular asset

f. Report on asset depreciation

Report on company data:

This report generate the view of the details of assets contains a

selected company. Company is selected from the company names of

dropdown list designed in the report form. Report generation process is

shown in the following figure.

Click on the Unit Tab and then select the required company from the drop

down list and then click on the View report button. It will generate following

report as output.

36

Figure 6.1:Report generation process of

details

of assets contains a selectedcom an


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Report on asset type:

This report generate the view of the details of assets of particular asset

type. Type is selected from the types of dropdown list designed in the report

form. Report generation process is shown in the following figure.

37

Figure 6.2: Report of details of assets contains a selected

com an


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Click on the Type Tab and then select the required asset type from the drop

down list and then click on the View report button. It will generate following

report as output.

Report on between dates:

This report generate the view of the details of assets of between

purchase dates. Purchase dates are selected from the date time pickers

designed in the report form. One date time picker returns from date and the

other date time picker returns to date. Report generation process is shown in

the following figure.

38

Figure 6.4: Report of detailsof assets of a particular asset

t e

Figure 6.3: Report generation process ofdetailsof assets of particular

asset t e


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Click on the Date Tab and then select the required purchase dates from the

drop down list and then click on the View report button. It will generate

following report as output.

Report on disposed data:

This report generate the view of the details of disposed assets.

Disposed assets are selected from the date time pickers designed in the

report form. Report generation process is shown in the following figure.

39

Figure 6.6: Report ofdetails of assets of between purchase

dates

Figure 6.5: Report generation process ofdetails of assets of between

urchase dates


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Click on the Disposed Asset Tab and then select the required purchase dates

from the drop down list and then click on the View report button. It will

generate following report as output.

Report on particular asset:

This report generate the view of the details of particular asset.

Following figure shows the report as output for a particular asset.

40

Figure 6.7: Report generation process of details of disposed

assets

Figure 6.8: Report ofdetails of disposed

assets


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Report on asset depreciation:

This report generates the view of the details of depreciation value of a

particular asset. Following figure shows the report as output for depreciation

value of a particular asset.

41

Figure 6.9: Report ofdetails of particularasset


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CHAPTER 7

OTHER

7.1 Product Development ToolsThere were a lot tools to develop this product. But I have chosen the

following tools:

C#.NET

MSSQL

42

Figure 6.10: Report ofdetails of depreciation value of a

articular asset


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7.2 .NET Framework Overview

The .NET Framework is an integral Windows component that supports

building and running the next generation of applications and XML Web

services. The .NET Framework is designed to fulfill the following objectives:

To provide a consistent object-oriented programming environment

whether object code is stored and executed locally, executed locally

but Internet-distributed, or executed remotely.

To provide a code-execution environment that minimizes software

deployment and versioning conflicts.

To provide a code-execution environment that promotes safe

execution of code, including code created by an unknown or semi-

trusted third party.

To provide a code-execution environment that eliminates the

performance problems of scripted or interpreted environments.

To make the developer experience consistent across widely varying

types of applications, such as Windows-based applications and Web-

based applications. To build all communication on industry standards to ensure that code

based on the .NET Framework can integrate with any other code.

The .NET Framework has two main components: the common language

runtime and the .NET Framework class library. The common language

runtime is the foundation of the .NET Framework. You can think of the

runtime as an agent that manages code at execution time, providing core

services such as memory management, thread management, and remoting,

while also enforcing strict type safety and other forms of code accuracy that

promote security and robustness. In fact, the concept of code management

is a fundamental principle of the runtime. Code that targets the runtime is

known as managed code, while code that does not target the runtime is

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known as unmanaged code. The class library, the other main component of

the .NET Framework, is a comprehensive, object-oriented collection of

reusable types that you can use to develop applications ranging from

traditional command-line or graphical user interface (GUI) applications to

applications based on the latest innovations provided by ASP.NET, such as

Web Forms and XML Web services.

The .NET Framework can be hosted by unmanaged components that load

the common language runtime into their processes and initiate the execution

of managed code, thereby creating a software environment that can exploit

both managed and unmanaged features. The .NET Framework not only

provides several runtime hosts, but also supports the development of third-

party runtime hosts.

The following illustration shows the relationship of the common

language runtime and the class library to your applications and to the overall

system. The illustration also shows how managed code operates within a

larger architecture.

.NET Framework in context

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The following sections describe the main components and features of

the .NET Framework in greater detail.

Features of the Common Language Runtime

The common language runtime manages memory, thread execution,

code execution, code safety verification, compilation, and other system

services. These features are intrinsic to the managed code that runs on the

common language runtime.

With regards to security, managed components are awarded varying

degrees of trust, depending on a number of factors that include their origin

(such as the Internet, enterprise network, or local computer). This means

that a managed component might or might not be able to perform file-access

operations, registry-access operations, or other sensitive functions, even if it

is being used in the same active application.

The runtime enforces code access security. The runtime also enforces

code robustness by implementing a strict type-and-code-verification

infrastructure called the common type system (CTS). The CTS ensures that

all managed code is self-describing. The various Microsoft and third-party

language compilers generate managed code that conforms to the CTS. This

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Figure 7.1: .NET Framework in


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means that managed code can consume other managed types and

instances, while strictly enforcing type fidelity and type safety.

In addition, the managed environment of the runtime eliminates many

common software issues. The runtime also accelerates developer

productivity. While the runtime is designed for the software of the future, it

also supports software of today and yesterday. Interoperability between

managed and unmanaged code enables developers to continue to use

necessary COM components and DLLs.

The runtime is designed to enhance performance. Although the

common language runtime provides many standard runtime services,

managed code is never interpreted. A feature called just-in-time (JIT)

compiling enables all managed code to run in the native machine language

of the system on which it is executing. Meanwhile, the memory manager

removes the possibilities of fragmented memory and increases memory

locality-of-reference to further increase performance.

Finally, the runtime can be hosted by high-performance, server-side

applications, such as Microsoft SQL Server and Internet Information

Services (IIS). This infrastructure enables you to use managed code to write

your business logic, while still enjoying the superior performance of the

industry's best enterprise servers that support runtime hosting.

.NET Framework Class Library

The .NET Framework class library is a collection of reusable types that

tightly integrate with the common language runtime. The class library is

object oriented, providing types from which your own managed code can

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Figure 7.2: Features of the Common Language


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derive functionality. This not only makes the .NET Framework types easy to

use, but also reduces the time associated with learning new features of

the .NET Framework. In addition, third-party components can integrate

seamlessly with classes in the .NET Framework.

As we would expect from an object-oriented class library, the .NET

Framework types enable you to accomplish a range of common

programming tasks, including tasks such as string management, data

collection, database connectivity, and file access. In addition to these

common tasks, the class library includes types that support a variety of

specialized development scenarios.

In addition to base classes, the .NET Framework class library includes:

Element Description

ADO.NET Microsoft ADO.NET is the next generation of

Microsoft ActiveX Data Objects (ADO)

technology. ADO.NET provides improved

support for the disconnected programming

model. It also provides rich XML support.ASP.NET Microsoft ASP.NET is a programming framework

that is built on the common language runtime.

ASP.NET can be used on a server to build Web

applications. ASP.NET Web Forms provide an

easy and powerful way to build dynamic Web

user interfaces (UI).XML Web XML Web services are programmable Web

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services components that can be shared among

applications on the Internet or the intranet. The

.NET Framework provides tools and classes for

building, testing, and distributing XML Web

services.User

interfaces

The .NET Framework supports three types of

user interfaces:

Web Forms, which work by using ASP.NET.

Windows Forms, which run on Win32 client

computers.

Console applications.

Client Application Development

Client applications are the closest to a traditional style of application in

Windows-based programming. These are the types of applications thatdisplay windows or forms on the desktop, enabling a user to perform a task.

Client applications include applications such as word processors and

spreadsheets, as well as custom business applications such as data-entry

tools, reporting tools, and so on. Client applications usually employ windows,

menus, buttons, and other GUI elements, and they likely access local

resources such as the file system and peripherals such as printers.

Another kind of client application is the traditional ActiveX control (now

replaced by the managed Windows Forms control) deployed over the

Internet as a Web page. This application is much like other client

applications: it is executed natively, has access to local resources, and

includes graphical elements.

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Table 7.1: .NET Framework class

librar


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In the past, developers created such applications using C/C++ in

conjunction with the Microsoft Foundation Classes (MFC) or with a rapid

application development (RAD) environment such as Microsoft Visual

Basic. The .NET Framework incorporates aspects of these existing products

into a single, consistent development environment that drastically simplifies

the development of client applications.

The Windows Forms classes contained in the .NET Framework are

designed to be used for GUI development. You can easily create command

windows, buttons, menus, toolbars, and other screen elements with the

flexibility necessary to accommodate shifting business needs.

Server Application Development

Server-side applications in the managed world are implemented

through runtime hosts. Unmanaged applications host the common language

runtime, which allows your custom managed code to control the behavior of

the server. This model provides you with all the features of the common

language runtime and class library while gaining the performance and

scalability of the host server.

The following illustration shows a basic network schema with managedcode running in different server environments. Servers such as IIS and SQL

Server can perform standard operations while your application logic executes

through the managed code.

Server-side managed code

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7.3 Microsoft SQL SERVER 2005

Microsoft SQL Server 2005 Express Edition (SQL Server Express) is adatabase platform that is based on Microsoft SQL Server 2005. It is also a

replacement for Microsoft Desktop Engine (MSDE). Integrated with Microsoft

Visual Studio 2005, SQL Server Express makes it easy to develop data driven

applications that are rich in capability, secure in storage, and fast to deploy.

SQL Server Express is free and can be redistributed (subject to

agreement), and functions as the client database as well as a basic server

database. SQL Server Express is an ideal choice for Independent Software

Vendors (ISVs), server users, non-professional developers, Web application

developers, Web site hosters, and hobbyists building client applications. If

you need more advanced database features, then SQL Server Express can be

seamlessly upgraded to more sophisticated versions of SQL Server.

The important criteria of MS SQL Server 2005:

The Transaction Processing Performance Council (TPC.Org) is

independent organization that specifies the typical transactions (transactions

used in inventory control systems, airline reservation systems and banking

systems) and some general rules these transactions should satisfy.

The TPC produces benchmarks that measure transaction processing

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Figure 7.3: basic network schema with managed code running in different
http://www.tpc.org/http://www.tpc.org/


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and database performance in terms of how many transactions a given

system and database can perform per unit of time, e.g., transactions per

second or transactions per minute.

The TPC organization made the specification for many tests. There are

TPC-C, TPC-H, TPC-R, TPC-W and some old tests, such as TPC-A, TPC-B and

TPC-D. The most popular test is the

TPC-C test ( OLTP test).

At the moment the article was wrote, SQL Server 2000 held the top

TPC-C by performance results with Distributed Partitioned Views-based

cluster systems.

One of the main Microsoft SQL Server 2005 advantage in comparison

with Oracle 9i Database is that SQL Server is cheaper. Other SQL Server

advantage is that Microsoft includes the Online analytical processing (OLAP)

and Data Mining as standard features in SQL Server 2005 Enterprise Edition.

So, you can save up to four times with SQL Server 2005 Enterprise Edition if

you use OLAP and Data Mining.

Other advantage of SQL Server 2005 is as follows:

SQL Server 2005 is cheaper to buy than Oracle 9i Database.

SQL Server 2005 holds the top TPC-C performance and

price/performance results.

SQL Server 2005 is generally accepted as easier to install, use and

manage.

7.4 Benefits of using C# .NET

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The C# language is disarmingly simple, with only about 80 keywords

and a dozen built-in data types, but C# is highly expressive when it comes to

implementing modern programming concepts. C# includes all the support

for structured, component-based, object-oriented programming that one

expects of a modern language built on the shoulders of C++ and Java.

Microsoft foresees C# becoming as ubiquitous as Java, which has been called

the mother language of the .NET initiative.

The C# language was developed by a small team led by two

distinguished Microsoft engineers, Anders Hejlsberg and Scott Wiltamuth.

Hejlsberg is also known for creating Turbo Pascal, a popular language for PC

programming, and for leading the team that designed Borland Delphi, one of

the first successful integrated development environments for client/server

programming. At the heart of any object-oriented language is its support for

defining and working with classes. Classes define new types, allowing you to

extend the language to better model the problem you are trying to solve. C#

contains keywords for declaring new classes and their methods and

properties, and for implementing encapsulation, inheritance, and

polymorphism, the three pillars of object-oriented programming. In C#everything pertaining to a class declaration is found in the declaration itself.

C# class definitions do not require separate header files or Interface

Definition Language (IDL) files. Moreover, C# supports a new XML style of

inline documentation that greatly simplifies the creation of online and print

reference documentation for an application. C# also supports interfaces, a

means of making a contract with a class for services that the

interface stipulates. In C#, a class can inherit from only a single parent, but a

class can

implement multiple interfaces. When it implements an interface, a C# class

in effect promises to provide the functionality the interface specifies.

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C# also provides support for structs, a concept whose meaning has

changed significantly from C# provides component-oriented features, such

as properties, events, and declarative constructs (called attributes).

Component-oriented programming is supported by the CLR's support for

storing metadata with the code for the class. The metadata describes the

class, including its methods and properties, as well as its security needs and

other attributes, such as whether it can be serialized; the code contains the

logic necessary to carry out its functions. A compiled class is thus a self-

contained unit; therefore, a hosting environment that knows how to read a

class' metadata and code needs no other information to make use of it.

Using C# and the CLR, it is possible to add custom metadata to a class by

creating custom attributes. Likewise, it is possible to read class metadata

using CLR types that support reflection.

An assembly is a collection of files that appear to the programmer to

be a single dynamic link library (DLL) or executable (EXE). In .NET, an

assembly is the basic unit of reuse, versioning, security, and deployment.

The CLR provides a number of classes for manipulating assemblies. A final

note about C# is that it also provides support for directly accessing memoryusing C++ style pointers and keywords for bracketing such operations as

unsafe, and for warning the CLR garbage collector not to collect objects

referenced by pointers until they are released.

For program portability, rather than source-code portability, the C#

language specification is best combined with another ECMA standard known

as the Common Language Infrastructure (CLI). CLI is the heart and soul of

.NET and the Common Language Runtime (CLR). The first released

implementation of the C# compiler using the CLI is, not coincidentally, the

Microsoft .NET Framework.

Using the Microsoft implementation, C# programs always produce

managed code. This simply means that the result of compilation produces a

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program containing embedded CIL instructions rather than native machine

instructions. The CILalso referred to as Microsoft Intermediate Language

(MSIL) or sometimes simply as ILis similar in concept to Javas byte-code

and consists of the set of low-level instructions understood by CLI-compliant

runtimes like Microsofts CLR.

7.5 Operating Environment

Platform

Windows 9X/ME/NT/2K/2003/XP/Vista

.NET Framework 2.0

7.6 Summary and ConclusionsOverall, we noted the fixed asset system yields materially accurate

financial statement balances. Information is not recorded timely and

procedures for tracking and safeguarding assets should be improved.

Department personnel carry out the duties set forth in the executive

order with a wide variation of diligence. Some departments have very

exacting procedures, while others havent designated a department

property coordinator.

Fixed asset inventories are one of the key controls to ensure assets are

accounted for properly and safeguarded. We noted fixed asset inventories

are not consistently done by all departments and have not been completed

at all in some departments for several years. It should be noted the Finance

Department has made significant improvements with the fixed asset

inventory currently underway.

Documents

Humayon Paper(c)