I downloaded these files as of today (2006/03/21):
jboss-4.0.2.zip
j2ee-1_4-doc-tutorial_7.zip
startguide40.zip (and jbossj2ee-src.zip in it)
I got all the way to 4.1.7.2 without any problems. Even the hsql-insert.sql is working (it wasn't before).
But the listAccount.sql is not found at all. I had to copy it from a download I did some months ago. Then it works ok.
Just thought somebody at Jboss might want to fix this.
I had the same problem when i've downloaded JBoss AS Getting Started Tutorial 2006/04/11, however Google have found for me this link:
http://genome.jouy.inra.fr/doc/adm/jwsdp1.5/j2eetutorial14/examples/bank/sql/