DESIGN AND IMPLEMENTATION OF STATE CIVIL SERVICE PAYROLL ACCOUNTING SYSTEM – (A CASE STUDY CIVIL SERVICE COMMISSION ENUGU)

ABSTRACT

Ever since man 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.


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 computer


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

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