IMPLEMENTATION OF STATE CIVIL SERVICE PAYROLL ACCOUNTING SYSTEM
ABSTRACT
Ever since man discovered the computer and hence computer science, attempt have been made to computerize every facet of human life. This project work experts the issue of designing and implementing a state civil payroll accounting system which inherent advantages (speed and accuracy over the more tedious inefficient and time consuming manual system. This system encountered the following problems. Late receipt of raw data each month. Regular break down of the accountant machine presently used for data processing, irregular power supply, many 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. ORGANIZATION OF THE WORK The study is being organized in seven chapter Chapter one contains the introduction of the project at hand. The problem is being stated. It also contains the purpose of the study, aims scope or delimitation or constraints, assumptions and definition of terms. Chapter two is the literature review. This is where the related work about payroll is reviewed. Chapter three in the description and analysis of the existing system. The design of the new system is the content of chapter four. Chapter five involves the implementation of the new system. It also includes the program design. Program flowcharts, pseudo codes, course program and test run. Chapter six is the documentation of new system. Chapter seven, contains the recommendation and references.
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Computer, the versatile data processing machine has been found very useful in every human endeavor 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.
1.2 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
- The job of preparing salary payment manually is tedious causes delay
- As a result of the problem above, manual method have a lot of discrepancies.
- This method encourage fraud figures are easily manipulated and changed.
- 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.
In XP, the user story serves the purpose of the problem statement and the specifications. The user story provided by the client was as follows:
“You are to design and implement a payroll system that should accept employee hours worked, compute net pay and record all the payroll data for subsequent processing. The system should prepare pay cheques and a payroll ledger, and maintain data on a sequential payroll file. Non-statutory deductions such as union dues and pension plans to be made.
“The payroll data are employee number, employee name, pay rate, and union member flag. The year-to-date total should contain earnings, federal tax, pension plan, and union dues”
To accomplish these tasks, we had to meet with the client to find out exactly what the program is meant to do. Here are the sub stories that we were able to get from the client:
1.3 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
1.4 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 relived 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.
The version of the software that has been released can still be improved depending on user response. So far, we have succeeded in completing the desired goal of from the user stories given to us. The beta software has been released about three times and we have been able to get good ideas from the various users on how to improve the functionality, reliability and robustness of the software.
1.5 DEFINITION OF TERMS
This section gives a definition and explanation of some of the terms used in the project:
Employee Data: This is the employee’s information in the company. It consists of the employee identification number, employee name, pay rate, pension plan flag, and union member flag.
Payroll Records: The payroll records are used to store each month’s hours worked, and the rates for that month.
Rates: Rates consists of the percentage that would be deducted from the gross pay depending on union membership status, pension plan, state and federal tax. Each employee can have a unique hourly rate.
Payroll Ledger: This is a table that shows the calculated pay of employees and the month in which they earned the pay. The ledger can be filtered by name, identification number, year and month.
Hours Worked: This is the number of times that an employee work in a month. The hours worked is used to calculate the pay that an employee will receive for that month.
Net Pay: The net pay is the final salary amount that would be given to the employee after all the deductions are subtracted from the gross pay. The deductions include among others taxes, union member dues and pension plan.
Gross Pay: The gross pay is the amount that the employee earns before the deductions are subtracted.
Deductions: Deductions are made up of taxes, union membership dues, pension plan. They are subtracted from the gross pay to give the net pay which is the employee’s final pay for the month.
Taxes: The taxes consists of the state dues and federal dues. A percentage of the employee’s salary goes to state and country.
Union Membership Dues: This is meant for employee’s that are union workers in the company. They get to pay a percentage for union dues. An employee can be a union member and later change status to be a non-union member.
Pension Plan: Employees that opted to use the pension plan of the company get to pay a particular percentage of their pay in preparation for their retirement.
Payslip: These are similar to pay cheques. They allow the employee to have his or her pay printed out on paper so that they can cash it.
Year-To-Date Total: The year-to-date total is the summation of all the previous earnings till the month before the current month