DESIGN AND IMPLEMENTATION OF
STATE CIVIL SERVICE PAYROLL
ACCOUNTING SYSTEM
(A CASE STUDY CIVIL SERVICE COMMISSION ENUGU)
By
-----------
--------------SUPERVISED BY
-----------------A PROJECT RESEARCH SUBMITTED TO THE
DEPARTMENT OF COMPUTER SCIENCE,------UNIVERSITY IN PARTIAL FULFILMENT TO THE
AWARD OF BSc IN COMPUTER SCIENCE
MARCH, 2012
APPROVAL PAGE
This is to certify that this project written by ---------- with
Registration Number ------
has been approved by the
Department of Computer Science, ------ University ----, in
partial fulfillment for the award of BSc in Computer Science.
…………………………….
(Project Supervisor).
……………….
Date
…………………………….
……………….
Date
Head of Department
…………………………….
Dean
Faculty of Natural Science
……………….
Date
…………………………….
……………….
External Supervisor
DEDICATION
I dedicate this work to Almighty God.
Date
ACKNOWLEDGEMENT
Very sincerely, my first greeting goes -------------------
Ever
since
man
ABSTRACT
discovered the computer
and
hence
computer science, attempt has been made to computerize
every facet of human life.
This project work expresses the issue of designing and
implementing a state civil payroll acknowledges (speed and
accuracy)
over
the
more
tedious inefficient and
true
consuming manual system.
This system encounters the following problems. late receipt
of raw data each month, regular break down of the
accounting machine presently used for data processing,
irregular power supply, in any errors resulting from the
manual methods of data processing and the office caused by
bulky files and constant complaints for errors from the
workers. Consequently a computerized payroll accounting
system when designed to take care of the above problems.
The software is developed using Microsoft visual basic 6.0
programming language and access database.
TABLE OF CONTENT
Title page
Certification
Dedication
Acknowledgement
Abstract
Organization of the work
Table of content
INTRODUCTION
1.2 STATEMENT OF PROBLEM
1.3 OBJECTIVE OF THE STUDY
1.4 SCOPE OF THE STUDY
1.5 SIGNIFICANCE OF THE STUDY
1.6 LIMITATION OF THE STUDY
1.7 DEFINITION OF TERMS
CHAPTER TWO
2 LITERATURE REVIEW
2.2 DEFINITION OF PAYROLL ACCOUNTING
2.3 PAYROLL ACCOUNTING
2.4 COMPONENT OF PAYROLL SYSTEM
2.5 TRANSACTION PROCESSING SYSTEM
2.6 COMPUTER APPLICATION IN BUSINESS
ADMINISTRATION AND MANAGEMENT
CHAPTER THREE
3 SYSTEM METHODOLOGY AND DESIGN
3.2 ANALYSIS OF THE EXISTING SYSTEM
3.3 METHODOLOGY
3.4 FEASIBILITY STUDY
3.5 OVERALL CHART DIAGRAM OF THE OLD SYSTEM
3.6 WEAKNESS OF THE PRESENT SYSTEM
3.7 EXPECTATION OF THE NEW SYSTEM
CHAPTER FOUR
SYSTEM DESIGN AND IMPLEMENTATION
4.1 INTRODUCTIONS
4.2 HIGH LEVEL OF MODEL
4.3 SYSTEM SPECIFICATION
4.3.1
DATABASE SPECIFICATION
4.3.2
PROGRAM FLOWCHART
4.3.3
OVERALL DATA FLOW DIAGRAM OF PROPOSE
SOLUTION
4.4 CHOICE OF JUSTIFICATION OF PROGRAMMING
LANGUAGE
4.5 HARDWARE AND SOFTWARE SPECIFICATION
4.5.1
SOFTWARE REQUIREMENT
4.5.2
HARDWARE REQUIREMENT
4.6 SYSTEM IMPLEMENTATION
4.6.1
CHANGEOVER PROCEDURE
4.6.2
USER MANUAL
4.6.3
TRAINING AND RETRAINING OF STAFF
4.7 SYSTEM MAINTENANCE
CHAPTER FIVE
5.1 SUMMARY
5.2 CONCLUSION
5.2 RECOMMENDATIONS
REFERENCES
APPENDIX A
APPENDIX B
CHAPTER ONE
INTRODUCTION
BACKGROUND
OF
THE
STUDY
Computer, the versatile data processing machine has
been found very useful in every human endeavour since its
incursion into many fields of study, industry, business,
sciences and technology in general. Payroll is being prepared
by
organization,
committees,
governments
and
other
business firms, it is also part of account department, many
organization concern. It is used for the preparation of
worker’s
salary
daily,
weekly
or
monthly.
The payroll module which helps in data processing,
processes monthly pay of all the employees in state civil
service commission. The module maintains staff loans,
advances, tax and other deductions from staff pay. It also
performs annual increment on the salary of qualified staff
each month. The payroll list every employee for whom the
computer has produced a payroll chewue and shows for each
employee
what
deductions
are
subtracted
from
gross
earnings to arrive at net pay. This report is reviewed by the
manager of the payroll department before the cheques are
released for distribution.
PROBLEM DEFINITION
Over the years, manual method of payroll has been
used. This method has its problems. It has been proven to
be very ineffective and inefficient. Some of the problems are
1. The job of preparing salary payment manually is
tedious causes delay
2. As a result of the problem above, manual method have
a lot of discrepancies.
3. These methods encourage fraud figures are easily
manipulated and changed.
4. The manual method requires people who are competent
in mathematics related computation to do a reliable
job. As a result people of such are very scarce
OBJECTIVES OF STUDY
The study aims at designing a payroll accounting
system that will help to eliminate mistakes, delay and frauds
associated with manual calculation of workers salaries and
entitlements
SCOPE OF THE STUDY
The study aims at designing and implementing a state
civil service commission payroll accounting system Enugu
LIMITATIONS
In the process of carrying out this research work,
some factors tried to hinder the free flow of work. These
factors include
1. TIME: Time factors in the sense that the semester was
short and as a result combining this work with studies
was tedious.
2. FINANCE: Finance were rather on the lean side and as
a result it affected the carrying out of the research in
that monetary commitment was needed for going to
the case study, photocopying document, browsing etc.
3. LUKWARM ATTITUDE OF THE STAFF: The staff of the
payroll department were rather hostile and aggressive
owing to the fact that the felt if this activity is
computerized they might lose their jobs to the compute
ASSUMPTIONS
If the designed new system is implemented it may
improve and to a large extend enhance the activities of
processing staff salary payment in state civil commission
Enugu Office
The workers will be relieved by the tedious tasks
facing them in the discharging of their duties. They will have
more time to themselves and also increase their standard of
work
DEFINITION OF TERMS
Some of the terms used in this project work area are as
defined below:
PAY REGISTER
This is listing of the wages or salary due to employee for pay
period.
PAY PERIOD
This means the number of days or weeks for which
employee salaries and wages are usually accumulated.
WAGES
This is the Consideration given to employees who provides
their services for an hourly rate.
SALARY
This refers to the remuneration of crewing to the employee
work at administrative management or clerical level for
monthly or annual pay period.
CROSS PAY
This is the sum total amount of employee pay before
deduction.
PAYROLL
Wikipedia defines this as the sum of all financial records of
salaries for employees, wages, bonuses and deduction.
NET PAY
This is the final salary amount that will be given to the
employee after the deductions.
DEDUCTION
This means withholdings from the gross pay for employee.
PAYROLL TAXES
Taxes generally levied by Government base on the salary for
the Nation building.
PAYROLL LEDGER
This is a table that shows the calculation pay of employees
and the month in which they earned the pay.
PENSION
According
to
Wikipedia
Online
Dictionary,
“A
regular
payment made during a person’s retirement from an
investment fund to which that person or their employee has
contributed during their working life.”