A SYSTEM DESIGN ON PAYROLL ACCOUNTING SYSTEM-final Draft PDF

A SYSTEM DESIGN ON PAYROLL ACCOUNTING SYSTEM
HANNAH BELLE U. BALTAZAR

LEIGH ANN G. CUPAS
GERALD S. JABILLO
AN UNDERGRADUATE SYSTEM DESIGN SUBMITTED TO THE FACULTY OF THE

DEPARTMENT OF ACCOUNTANCY, COLLEGE OF BUSINESS AND
MANAGEMENT, CENTRAL MINDANAO UNIVERSITY, IN PARTIAL
FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE
BACHELOR OF SCIENCE IN ACCOUNTANCY
DECEMBER 2015
CHAPTER I
RATIONALE
Behind every move, behind every goal achieved by an entity or organization, employees plays a big role.
Employees spends hours of their day working in the organization in exchange for commensurate
remunerations, benefits, wage or salary. In most, if not all, establishments, employees were divided or
classified into different types or class such as those that only works for a few hours like part timers, those
that works eight hours a day or the regular ones, the job orders and those that are on contractual basis.
Such variation of employees call for different accounting procedures in computing their take home pays.
As such, a need for a Payroll Accounting System that reflects those differences in accounting
procedures arises. The proponents decided to develop a design for the Payroll Cycle.
It would enable us to know the step by step processes needed in preparing payroll and the internal
control systems applied in each step. It would give us valuable knowledge that would help us in the
future. It would also give us an idea on how to audit payroll system.
Payroll Accounting System would most likely touch concepts in taxationthat needs to be
understood perfectly by any accountant-in-training. These concepts includes withholding taxation, fringe
benefits, allowable deductions, nontaxable and taxable compensation income, rules on SSS, Philhealth,
PagIBIG contributions and union dues and the important provisions in our tax code.
Designing a payroll accounting system would allow further comprehension and mastery of the
concepts mentioned above. It would also be an opportunity for an accountant-in-training to know when
and how to properly apply those concepts.

Overall Framework of the Design
Update Master Payroll File
Update Tax Rate and Deductions
Validate time and attendance data
Prepare Payroll
Disburse Payroll
Calculate Employer-paid Benefits and Taxes
Disburse Payroll Taxes and Other Deductions
Our payroll accounting system design follows the above processes in order to produce the
payroll. The master payroll file is updated whenever there is a change in the status of its employee.
Our design considers the possibility of changes in tax rates and deductions. Before preparing the
payroll, our design requires validation of time and attendance data. Payroll is then prepared. Before
recording the payroll, the output is checked or reviewed by appropriate personnel in order to get the
approval of the manager. If approved, it is then submitted to the disbursement department for the
issuance of voucher. It is then recorded by the accounting clerk. A check is then issued for
disbursement.
CHAPTER II
SYSTEM DESIGN
A. INPUT DESIGN
The main frame of this design is the overall payroll process broken down into four modules
which consist of several sub-modules. Illustrated below is the proposed home page of the system.
Figure 1: Proposed Main Menu of the Payroll System.
The Modules of the system are the following;
1. Employee’s Master File: This module composes of several sub-modules highlighting forms that
will be used in entering employee’s personal information which relates to the other modules.
Basically, basic information is needed to complete the blanks provided in the other modules.
2. Benefits Calculation: This module is used in collecting information useful in computing the take
home pay of employees. Includes, the accumulated time of works as basis of basic salaries and
other additional benefits granted to the employee. It enumerates form regarding benefits that will
be used to fill the necessary data.
3. Deductions. This module presents several forms in which all necessary deduction relating to
employees benefit will be updated. Deductions such as government regulations, premiums, loans,
advances, withholding taxes and other applicable deductibles.
4. Payroll Generation: This module would be the generator of all payroll related forms and reports
with the use of command button. Pay slips, payroll summary, government report requirements are
available in this module to be generated.
MODULE 1: EMPLOYEE’S MASTER FILE
This module consists of forms that need to be filled up with personal information. The process of
adding new employee must be pre-numbered so that a designated ID Number will be issued to each
person who will be registered in the system. The ID Number will be connected to the overall system for
the purpose of minimizing redundancy and promoting accuracy of information.
Table 1: Source Documents and Data Needed in Module: Employee’s Master File.
DATA SOURCE DOCUMENT/PERSONNEL DESCRIPTION
NSO Birth Certificate, Marriage Contract,

Data such as the given name, address,
TOR and other legal certificate that proves the
Personal Data degrees, status (children if married),
existence of the employee required by the HR
important dates and others.
Officer.
Government Regulations Certificate of These specific numbers are to be used

Identification
SSS/GSIS, PhilHealth, HDMF, TIN and in complying government regulation
Numbers
Employee’s ID. This could be taken from the as to the contribution and premiums
agencies authorized. of each employee and withholding of
tax due.
This will show the approved
compensation of the employee, as

Signed Contract between Employee and
Contract well as the status and designated job
Employer. Taken from record of contract kept
Agreement title, including the wage rate, working
by the secretary.
schedule, and other benefits agreed by
the parties
Basically, Employee’s Master File consists of the following sub-modules;
1. Basic Information: Pertains to blanks that relates to employees’ basic information. Practically,
form may need the following data;

Figure 2: Proposed Basic Information View
Blanks and Specifications:
o Employee ID: Enter number with six digits.
o Full Name: Enter name as indicated in the blanks. Extensions will be entered in the
last name text box.
o Address: Enter home address provided in the employee’s data.
o Sex: Drop down list of “male” or “female” is provided.
o Birth date: Enter date with format “mm/dd/yyyy”. Example: 12/23/2016
o Contact Number: Enter number with format “0000-0000-000”.
Example: 0950-1876-744
o Email Address: Enter email without limit of characters.
o Date Hired: Enter date with format “mm/dd/yyyy”. Example: 12/23/2016
o TIN: Enter number with format “000-0000-000”. Example: 945-1876-744
o Payroll Type: Drop down list for payroll type is provided. This will show an option
of “bi-monthly” or “monthly”
o Basic Rate/Day: Enter number with format “0,000.00” Example: 100.00
o Employee Status: Drop down list for employee status is provided. This will show an
option of “regular” or “contractual”
o Company Name: Already filled as what company registered in the system.
o Department: Drop down list for several departments is provided.
o Position: Drop down list of available positions is provided.
o SSS No.: Enter number with format “00-00000-0”. Example: 12-34567-8
o Philhealth No.: Enter number with format “00-00000000-0”.
Example: 01-12345678-9
o PAG-IBIG No.: Enter number with format “0000-0000-0000”.
Example: 1234-5678-9101
Embedded Controls
 Buttons:
 Add Employee: Once “click” a blank form will be provided to the user.
 Delete Record: This will delete the record to the database of the system.
 Edit Record: This will allow editing/updating/modifying employees information.
 Save and Next: Allow storing of information to the database and provide new blank
form.
 OK: Once all blanks are set user may click “ok” yet warning signal such as “are sure
to save this information” will pop up before proceeding to next blank form.
 Cancel: Reverse the form into a blank one.
 Check boxes
 Compute Tax: Must be checked for option to compute automatically the withholding
taxes based on available data provided.
 Compute SSS: Must be checked for option to compute automatically the SSS
Premium based on available data provided.
 Compute Philhealth: Must be checked for option to compute automatically the
Philhealth Premium based on available data provided.
 Compute Pag-Ibig: Must be checked for option to compute automatically the Pag-
Ibig Premium based on available data provided.
 Arrows Heads: Allows system to go to prior or next record in the file.
 Help Icons/Warnings: Must be provided for the guidance of the overall function of the
system. Example, data that are necessary must hinder the system to go to next record without
filling the blank.

2. Additional Information: Data presented in this sub-module will be needed in the computation of
withholding taxes, loans and advances amortization and insurance premiums. Mainly, the form
will provide the numberFigure

of dependents with
3: Proposed the names
Additional for additional
Information View exemptions and list of
insurances, loans, advances and premiums taken which is linked to the deduction module for
computation. Practically, this module will need the following data below;
Blanks and Specifications
o Employee #: Will be hyperlink to the basic information form. Once filled the full
name of the employee will be automatically posted.
o Status: Drop down list will be provided for a “single”, “married” or “widower”
employee.
o Number of Dependents: Enter number in format “00”. Example: 04

o Dependents: Blanks will be provided depending on number of dependents but only
up to 4 dependents applicable as provided by the law.
o Premiums, Advances, Loans and Insurance Taken: Provides a drop down list of
every category on what particular premiums, advances, loans or insurances that the
employee had taken to be reflected in deduction module. Employee may choose as
many as applicable on every category.
Embedded Controls
 Buttons:
 Add Record: Allow the user to add a new record upon clicking the button.
 Edit Record: This will allow editing/updating/correcting employees information.
form.
 Drop down list: These are linked to deduction module for once filled the text boxes in
the specific module will be activated and ready for fill up.
 Arrows Heads: Allows system to go to prior or next record in the file.
 Help Icons/Warnings: Must be provided for the guidance of the overall function of the
system. Example, data that are necessary must hinder the system to go to next record
without filling the blank.
Module 1: Employee’s Master File must be complete in all matters because it is the basis of the
overall payroll process. Generally, Module 1: Employee’s Master File follows the following processes;
Prepare Necessary Data Fill-Up Forms in Each Module Save and Finlize
• Data Sources • Type and Organize • Storing of Information

• Personnel Sources • Follow System Procedure • Finalizing
• Enumeration of Documents • Save
Figure 4: Input process in Module 1: Employee’s Master Profile
MODULE 2: BENEFITS CALCULATION
The Benefits Calculation is a module that provides an automatic calculation of compensation
based on the Daily Time Record uploaded or manually recorded in the system. Uploaded DTR is
connected to the Time Management form which then gets the information of the basic rate per day
approved by the management, payroll type and the employee’s status from the employee’s master file to
provide the computed compensation per bi-month/month depending on company’s policy.
This module includes other benefit received by the employee such as 13th Month Pay, Overtime
Payment, Bonuses, Commissions, Allowances, Paid Absences, De Minimis Benefits and other necessary
items comprises a gross income of the employee. Basic and additional salary must be distinguished in
order to separate the taxable compensation and non-taxable compensation. Classification by form is
highly proposed in order to minimize confusion and error of inclusions of income to be considered in the
calculation of withholding taxes in deduction module.
Table 1: Source Documents and Data Needed in Module 2: Benefits Calculation

Biometrics (for some applies), Log Book, Time and Days of worked were
Daily Time Leave and Absences Form (approved by the generated from the following sources.
Record HR). Biometrics is exclusively accessible by Uploaded in the system to provide a
the Payroll Manager. basis for salary computation.
Additional Approve 13th Month Pay and Bonuses, This will be added as a form separate
Benefits including commission, overtime works, paid form basic salary for its is included in
holidays, leaves and absences signed by the gross compensation. Provided proper
recommending manager and HR officer. classification of taxable and non
taxable must be identified.
These are benefits provision

Contract Agreement and Company’s Policy
considerably of small amount to
De minimis found in Hand Book, Memorandum and
promote health, goodwill,
Benefits others. Approved by the Board, HR, and
contentment, efficiency and drive to
Executive Management.
employees.
Benefits Calculation is efficient to have the following sub-modules;
1. Time Management: Shows the date and month covered by the payroll for the period ended.
Basically, data entered in this sub-module is a general data applicable to every employee as
specified. The Daily Time Record may be uploaded if biometrics is available but if not user will
manually input the data.

Figure 5: Proposed Time Management View
o For the Month of: This is the period covered by the system in the current payroll.
 From: Specified starting date. Entered as “00”. Example: 01
 To: Specified ending date. Entered as “00”. Example: 15
o Applicable Rates: General rates of a contractual and regular low profile employee on
daily basis are provided. Entered as “000.00”. Example: 311.00
o Holidays: Regular non working days and description will be provided.
 Check box Paid: Check if these holidays are paid
 Check box Not Paid: Check if otherwise
o Dependents: Blanks will be provided depending on number of dependents but only
up to 4 dependents applicable as provided by the law.
Embedded Controls
 Buttons:
 Edit Record: This will allow editing/updating/correcting employees information.
 Save and Next: Allow storing of information to the database and proceed to the next
step.
 Manual Record: Allow the user to record the time and dates earned of the employee.
 Upload DTR: Allow the user to upload data from a biometrics.
1.1 Manual Recording
This module is only used when establishment does not have an electronic recording of
daily time record. Basically, what is found in the time card will be manually entered in the system
using this sub-module. Since time recording is a very crucial record strong security access must
be employed in this sub-module where every recording requires a pin to save/edit/delete records.
The daily DTR will be accumulated in the Basic Salary module for the computation of salary for
the period. Figure 6: Proposed Manual Daily Time Record View
o Date: Enter date with format “mm/dd/yyyy”. Example: 12/23/2016
o Time In/Out AM or PM: Time entered as “00:00:00 AA”. Example: 08:25:00 AM
o Hours Earned: An automatic computation of daily time hours earned during the day.
o Overtime: Time entered as “00:00:00”. Example: 01:30:00
Embedded Controls
 Buttons: (Note: These buttons must be secured with PIN to safeguard vulnerable records)
 Add Record: Allow the user to add a new record to the system.
 Edit Record: This will allow editing/updating/modifying employees time record.
form.
 Arrow Heads: Allows system to go to prior or next record in the file.
 Help Icons/Warnings: Must be provided for the guidance of the overall function of
the system. Example, data that are necessary must hinder the system to go to next
record without filling the blank.
2. Basic Salary: Comprises of salary compensation that is automatically posted upon completion of
the blanks information of time earned, worked days, approved rate, paid holidays and others.
Figure 7: Proposed Basic Salary View

o Regular (Hrs): Total hours accumulated during the given period taken from the daily
time records both manual and uploaded.
o Overtime (Hrs): Total overtime hours accumulated during the given period taken
from the daily time records both manual and uploaded.
o Total Hours Earned: Sum of regular and overtime hours during the period earned.
o Basic Salary: Automatic computation of basic salary based on the above and linked
information.
Embedded Controls
 Buttons:
form.
 Arrow Heads: Allows system to go to prior or next record in the file.

3. Additional Benefits: This will present the additional benefit of the employee other the basic salary
approved by the employer. Includes the paid absences/leaves, bonuses, commission signed by the
recommending manager and HR officer and others.

Figure 8: Proposed Additional Benefits View
o Paid Leaves: Approved hours of leaves such as travel absences, maternity leaves and
other leaves that are subject for pay.
o Rate: Rate given to the capitalized absences.
o Leaves and Absences: The amount in peso of absences monetized.
Entered as “00,000.00”. Example: 1,000.00

o Bonuses (13th month, etc.): Benefit given to the employee as a additional
compensation. Entered as, “00,000.00”. Example: 1,000.00
o Others (Unmodified): Other additional benefits those are not certain to the company.
Entered as, “00,000.00”. Example: 1,000.00
o Additional Benefits: Sum of the above amounts. Entered as, “00,000.00”. Example:
1,000.00
Embedded Controls
form.
4. De Minimis Benefits: This sub-module comprises of benefits of small value not subject to taxes.
Given and approved by the employer for the purpose of promoting the health, goodwill,
contentment and efficiency of employees.

Figure 9: Proposed De Minimis Benefits View
o Medical Allowances: Medical allowance and assistance not exceeds 10,000 per
annum. Entered as “00,000.00”. Example: 1,000.00
o Subsidies: Supports to employee’s such as rice not exceeds 1,500 per month. Entered
as “00,000.00”. Example: 1,000.00
o Clothing Allowance: For uniforms and other clothing of employees not exceeds
5,000 per annum. Entered as “00,000.00”. Example: 1,000.00
o Meal Allowance: Amount given to employees for overtimes and others. Entered as
“00,000.00”. Example: 1,000.00

o Achievement Awards: Cash gift given to the employee for achieving something that
enhances the performance of the company. Entered as “00,000.00”. Example:
1,000.00
o Gifts (Others): Other benefits of small value given to employees. Entered as
“00,000.00”. Example: 1,000.00
o De Minimis Benefits: Sum of the above amounts. Entered as, “00,000.00”. Example:
1,000.00
Embedded Controls
form.
Module 2: Benefits Calculation provides an easy way of calculating the basic salary and other
benefits of the employee as long as the information in the blanks provided were properly filled up and
linked to proper accounts. Generally, Module 2: Benefit Calculation follows this Input Process;
Linked Module 2 to Module 1 Completing the Blank Forms Benefit Calculation
• Blanks Linked Automatic • Proper Classification • System Calculation

Filled-up. • Checking Accuracy • Sub-Totalling
• Manual Fill up • Overall Result and Saving
• Uploading DTR
Figure 10: Input process in Module 2: Benefits Calculation

MODULE 3: DEDUCTIONS
Thresholds and forms in excel (.xlsx) form or other format must be readily available for upload
and readable to the system as basis for transactions in this module and the next module. The importance
of thresholds for government regulation in this module gives the basis for automatic computation of the
premiums and share of the company and its employees as well as the tax withholding. In addition, special
feature of uploading forms for the above requirements was added to automatically print the forms already
filled up with information available in the system. These forms must have a strong linked to every module
so that its update is consistent with system.
Table 3: Source Documents and Data Needed in Module 3: Deductions
Balances from the approved loans
SSS/GSIS, are reflected here to be encoded in

Notice and Certificate coming from the
PhilHealth, and the system for deduction.
SSS/GSIS, Philhealth and HDMF Office
HDMF - Loans Threshold relates to contribution is
given directly to payroll manager.
and Contributions to be used for ascertaining the
amount
Loans and Advances extended to
Other Loans and Voucher Forms for the advances and loans employee approved by the
Advances provided by the company to the employees company to be reflected to the
system.
Module 2: Benefits Calculation provides the System will automatically compute
total salary subject to withholding. Automatic the withholding tax as long as

Tax Withheld
calculation of withholding taxes as per basis threshold and salary were properly
of the threshold is provided. linked.

Deductions technically have the following sub-modules in the given system;
1. Threshold and Forms: All thresholds must be uploaded in this module with readable format and
proper linkage to each form in the deductions module as well as forms and its linkage to every
module in the system. Thresholds will be the basis of the computation of applicable deductions to
each employee.
Figure 11: Proposed Thresholds and Forms View
Embedded Controls
 Thresholds
o SSS: Uploads file relates to SSS Thresholds. This button must be strictly
formatted for proper linkage to deduction module for the basis of
computation of SSS Premiums.

o PAG-IBIG: Uploads file relates to PAG-IBG Thresholds. This button
must be strictly formatted for proper linkage to deduction module for the
basis of computation of PAG-IBIG Premiums.
o PHILHEALTH: Uploads file relates to PHILHEALTH Thresholds.
This button must be strictly formatted for proper linkage to deduction
module for the basis of computation of PHILHEATH Premiums.
o WITHHOLDING: Uploads file relates to Withholding Tax Thresholds.
This button must be strictly formatted for proper linkage to deduction
module for the basis of computation of Withholding Taxes
Figure 12: Example of Threshold Formats
 Forms
o SSS: Uploads file relates to SSS Forms. This button must be strictly
formatted for proper linkage to all module of the system so that once
generated it will already fill up. Both forms for employer submission of
premiums and individual forms for premium payments must be in this
form.
o PAG-IBIG: Uploads file relates to PAG-IBIG Forms. This button must
be strictly formatted for proper linkage to all module of the system so

that once generated it will already fill up. Both forms for employer
submission of premiums and individual forms for premium payments
must be in this form.
o PHILHEALTH: Uploads file relates to PHILHEATH Forms. This
button must be strictly formatted for proper linkage to all module of the
system so that once generated it will already fill up. Both forms for
employer submission of premiums and individual forms for premium
payments must be in this form.
o WITHHOLDING: Uploads file relates to Withholding Tax Thresholds.
This button must be strictly formatted for proper linkage to all module of
the system so that once generated it will already fill up. Both forms for
employer submission of withholding taxes and individual forms for
withholding taxes must be in this form.
Figure 13: Example of FORMS Formats
2. Premiums and Loans Deduction: Blanks for SSS, Philhealth and PAG-IBIG will be provided
for automatic calculation of the certain deduction. Total basic salary will be presented in this form
as basis of the threshold given and generation of the deduction. In addition, Loans in the
following institution as well as the manner of payment will be presented here.
Figure 14: Proposed Premium and Loans Deductions
o Total Basic Salaries: Provides the sum of the basic salaries computed in previous
module. This will be basis in computation of the premiums to be taken.
o SSS Premiums: Automatic calculation of premiums based on the given threshold and
total basic salaries.

 SSS Loans: If employee has a loan from this institution the amortization of
loan will be presented here. This is linked to the additional information form
for the loans taken.
o PAG-IBIG Premiums: Automatic calculation of premiums based on the given
threshold and total basic salaries.
 PAG-IBIG Loans: If employee has a loan from this institution the
amortization of loan will be presented here. This is linked to the additional
information form for the loans taken.
o PHILHEALTH Premiums: Automatic calculation of premiums based on the given
threshold and total basic salaries.
o Applicable Deductions: Total of the above amounts.
Embedded Controls
 Buttons: (Note: Limited functions since Threshold is already given)
form.
 Show Thresholds: This will show the threshold downloaded on every institution for
reviewing the proper amount
 Special Note: The blanks provided may not be available once user did not check the check
buttons on the basic information form.

3. Additional Deductions: Certain advances and loans are extended by the company to benefit their
employee’s in times of emergency needs and others. This form will present blanks for the
following data to be reflected in the payroll for future deductions. Also the withholding taxes is
presented here with an automatic calculation based on the given thresholds and taxable salaries.
Figure 15: Proposed Additional Deduction View

o Advances (Vale): Advances taken by the employee during the given period.
o Others (Fines): Other deductions causes from uncertain events
o Total Taxable Salaries: Automatic calculation of total taxable salaries is provided
here based on the benefit calculation module.
o Withholding Tax: Automatic calculation of withholding taxes based on threshold
given and the taxable salaries.
Embedded Controls
 Buttons: (Note: Limited functions since Threshold is already given)
form.
 Show Thresholds: This will show the threshold downloaded on every institution for
reviewing the proper amount
 Special Note: The blanks provided may not be available once user did not check the check
buttons on the basic information form.

The Deduction Module provides an easy way of calculation of contributions, withholding taxes
and other deductions. Generally, this will follow the following input process;
Set Up Thresholds Fill Up Necessary Blanks Deductions Calculation
• Update Threshold Bars • Gross Compensation • System Calculation

• Properly Linked Linked thru ID • Additional Deductions
• Manually or Uploaded • Checking Accuracy • Overall Result and Saving
Figure 16: Input process in Module 3: Deductions
MODULE 4: PAYROLL GENERATION
Finally, this module will generate the report of the overall process in the system. As long as the
necessary data were complete in the previous modules, this module is ready for functioning. This will
feature several function such as categorizing, batch processing, classifying, sorting, look ups, queries,
printing and reporting which relates solely to payroll reproduction. Such function is designed to simplify
the payroll generation of the system.
Figure 17: Proposed Payroll Generation View

Embedded Controls
 Generate: Provides a drop down list on how to generate the report. May it be by
batch, by department, by period, by status and others
 For the Month of: This is the period covered by the system in the current
payroll.
o From: Specified starting date. Entered as “00”. Example: 01
o To: Specified ending date. Entered as “00”. Example: 15
 Pay Slips: Reports on Pay Slips to be distributed maybe viewed here and a print
icon below the report may also be provided for generation purposes
 Payroll Report: The overall payroll will be presented here and an option to print
is provided using the print icon.
 SSS, PAG-IBIG, PHILHEALTH Report: Filled up forms of every employer
and employee contribution is presented here and ready for printing.
 WITHHOLDING Report: Filled up forms of every employer and employee
withholding taxes is presented here and ready for printing.
 Queries
o Employee Look-ups: Provides an easy way of searching employee’s
information.
o Summaries: Provide queries of summaries of several information.
The Payroll Generation Module provides an easy way of generating reports based on the available
information that has been recorded. Generally, this will follow the following input process;
Figure 18: Input process in Module 4: Payroll Generation
Review the Records Finalization Generate
• Generate Indvidual • Modifying the record • Reports Reproduction

Reports • Checking Accuracy • Printing
• Check the records • Overall Result and Saving
B. PROCESS DESIGN
Figure 19: Process Flow of the Payroll Accounting System

Figure 20: Documents Flow of the Payroll Accounting System
PAYROLL DEPARTMENT INTERNAL AUDIT DEPARTMENT DISBURSEMENT DEPARTMENT
A SSS/GSIS BIR HDMF

Officer Collector Officer
Documents Flow – Departmental Association (Figure 20)
Employee Attendance files from all departments and the Employee Loans file from Employee
Loans Department is directly connected to the computer software of the payroll department. The Payroll
clerk updates the Employee Master File. Calculation for the payroll is done by the software. The Software
generates reports such as Payroll, Tax Withheld, SSS/GSIS contributions report and PAG-IBIG
Contributions. Three copies are generated for each report. These reports are sent to the internal audit
department for review. Approval is done by the Employer. After approval, copy 3 of Payroll Report is
sent back to the payroll department for file. Other copies of payroll are sent to the departments concerned
and disbursement departments. Upon approval of the payroll, pay slip of each employee is generated by
the system. Two copies are produced. Pay slip one is for file. Pay slip 2 is sent o the disbursement
department. The disbursement department records the payroll and prepares the check. Checks are sent to
the employees along with their pay slips.
Figure 21: Entity Relationship Diagram in a Payroll Accounting System

This diagram (Figure 21) is a visual representation of data that describes how data is related to
each other. It has three components: entity (rectangle-shape symbol), relationship (diamond) and
cardinality (in between the entity and relationship). Attributes (oblong) are also shown.
The diagram shows the relationships of the different entities in a payroll system, as well as their
cardinalities or the degree of their relationship. For instance employee and payroll entity. The employee
‘receives’ payroll, that’s their relationship. Interchanging it, making it, ‘payroll is received by employee’.
The cardinalities between them can be read as, “employee receives one and only one payroll and payroll
can be received by none or many employees”.
How Data Flow within the System?
Figure 22: Dataflow Diagram Context Form in PAS
The Data Flow Diagram (Figure 22) illustrates the source and the destination of the data. The
square-shaped symbolizes input source and output destination, the numbered soft-edged square
symbolizes process and the other symbols shows the data store or database. The Context Level diagram
gives a broad overview of the information system and the way it interacts with the entities.
Figure 23: Payroll Accounting System Level 0 - Dataflow Diagram
The figure shows Level 0 which is the decomposition of the Payroll Accounting System process
shown in the context DFD.
Level 1: DFD’s aim to give an overview of the full system. They look at the system in more
detail. Major processes are broken down into sub-processes.
In the payroll system, the sources of the data come from the various departments where the
employees are in. They provide the data that are required for the payroll of the employees such as their
attendance and loans.
The first process is to update master file, shown in Level O diagram which is broken down to
more processes in The Level 1, the updated data is then stored in the employee master file. Next is to
generate payroll reports, the data needed come from the employee master file and the reports, the output,
is distributed to internal audit department and disbursing department for their use. Lastly, generating of
payslip for the employees, where the data also come from employee master file and the payslip generated
is given to the employees.
Figure 24: Dataflow Diagram in Overall Process in PAS (Level 1)

Modules Mapping
Figure 25: System Modules Conceptual Map
Definition of Rules and Controls

RULE 1: Access the system with authorization. Payroll Accounting System must be secured with PIN
Code that restricts user to access the system. Security measures shall be built within the system to
safeguard the vulnerability of information. First, system should have a list of personnel who can only
access the information. Second, an access code or pin must be provided and its corresponding username
before running the system. Third, the security must be set up during installation process to prohibit
changing of access personnel but system should provide an update of security wherein user with access
code may change several data in access privilege.
CONTROL EMBEDDED:
Log-In Button: For validation of the information to allow access of the system. This would restrict
user to access the system if access code and user name will not be correctly provided.
Figure 26: Log-In View
RULE 2: Start from the Home Page. System will show the modules which you can access. Four main
modules are available. These modules consist of sub-modules for data processing.
CONTROL EMBEDDED:
Command Button: Each one of the main module is a command button. User must click the
command button for it is linked to the sub-modules. This will lead the user to forms that are needed to
be filled up to generate the desired information. For adding/editing/cancelling and other commands,
system should have a control for that.
RULE 3: Filled up Strictly. Forms may provide blanks that are not necessary for computation of salary
yet in similar way is important for the identity of the employee.
CONTROLS EMBEDDED:
Text Boxes and Drop down List: Provides blanks for filling up necessary information. A user
friendly form may cater the easiest way of recording data to the system. For information unclassified
like “others” programmer may use the drop down list or blank tables to be filled up for the
convenience of the user.
Option Button and Check Boxes: To consider the choice of the user and to specify the data needed
to generate.
Warning Signals: For blanks that are necessary to be filled up, system should have a warning signal
once blanks were leave. This is to ensure the accuracy of the computation and prevention of error.
RULE 4: Upload the necessaries. There are modules that need files from outside the system. These data
must be uploaded with the given requirement and must be linked to the specified person. Example of this
is the Time Management Module that needs the DTR file and also the threshold bars.
CONTROL EMBEDDED:
Upload Data File Button: This will allow the system to upload data from external system to be used
as basis for automatic time and days worked presentation.
RULE 5: Constant Update. Built in features of the system must have an update button in case
government or company’s policy may have changes. This is very important especially in thresholds
contributions and tax withholding.
CONTROL EMBEDDED:
Add/Edit Button: Allows an update of built in feature for government compliance.
RULE 6: Calculate the basics. Commands and proper linkages of data from each module must be built
up for an automatic calculation of the benefits and deductions.
CONTROLS EMBEDDED:
Linkage Pattern: Code to establish the relationship between modules must be properly set up. This
will provided links from each module. Also for that information that need thresholds, pattern may
also be established to emphasize the range and provision of the accurate amount.
Calculator: A button that automatically calculate the requested data from the given information.
RULE 7: Generate the reports. In Module 4: Payroll Generation, bars were provided for a convenient
generation of information for outside user. To generate reports, each specific report embedded therein
must function as to the desire of the user. Generally, this provide and icon to be click for custom view,
printing, customizing and batch processing. Included also is the period range for the coverage of the
report.
CONTROLS EMBEDDED:
Custom View Icon: This will allow user to preview the report to be generated for rechecking before
the generation of the hard copy.
Customizing: System have the feature of customizing report by batch, by department, by time
worked and others to customized the report needed. This will allow user to choose what particular
payroll or report to generate and period covered to allocate.
Queries: In case of searching for data, queries are a very important feature to build in a system. This
will allow user to browse by specification he wish to have. A very helpful tool in tracking employees
status.
Printing View: System must be connected to output resources for immediate generation of a hard
copy file. This will allow printing copies of report to be forwarded to the other departments.
C. OUTPUT DESIGN
The payroll accounting system may provide the following report;
 PAYROLL: Summary of all salaries payable including the presentation of basic
calculation of salary and other benefits as well as the deductions before the final net pay.
 PAY SLIPS: Employee’s copy of individual summary of payroll net pay.
 SSS, PhilHealth, HDMF Reports: Submission of contribution summary to the SSS,
Philhealth, HDMF Office. Summarizes the employee-employer share of contribution.
System may copy the format of the form issued by the offices so that upon generation
forms are already complete. System may also generate per employee contribution
depends on the needs of the user.
Enumerated below are the related forms that could be generated in .xlsx format;
1. PAG-IBIG MRCF
2. PHILHEALTH ER2
3. PHILHEALTH RF1
4. SSS CONTRIBUTION COLLECTION LIST
5. SSS EMPLOYMENT REPORT
6. SSS CONTRIBUTION PAYMENT RETURN
 Withholding Taxes: System will generate the summary of withholding taxes of the
employees. BIR form may be copied upon authorization to generate the final report as to
the withholding taxes.
 Queries and other Summaries: Function of the system that depends on employee’s
discretion on what information to generate.

Figure 27: The Payroll Output of The System
The payroll format of the system will be like on the above figure (Figure 27) showing the composition of salaries and deductions before
having the net take home pay of each employee. This payroll will show the summary of salaries per period covered as specified.
Figure 28: Pay Slips Generated by the System
Figure 28 shows the individual pay slips that the system will provide. The system shall generate
this form for the purpose of distributing copy of summary of employee’s benefit during the period.
Figure 29: Monthly Withholding Form 1601C
Special feature of the system is it can extract the filled up 1601-C to an excel format where it can
be printed as many copy as desired. As long as the system has a linked to the form a properly filled up
withholding tax form could be furnished.

Another feature of the system is it can extract the filled up government contribution forms in a
.xlsx format where it can be printed as many copy as desired. This feature will help make the
contribution of premiums and loans as easy and fast as the company can. The objective of this feature
is to promote accuracy and convenience of the payroll manager in remittances of government
regulatory provisions.
Figure 30: PAG-IBIG Remittance Form
Members Contribution Remittance Form (Figure 30) is a form used in remitting the PAG-IBIG
premiums collected by the company as well as the company shares as required by the government.
Figure 31: PHILHEALT Report of Employee’s Form ER2
PHILHEALTH Report of Employee-Members (Figure 31) is a form used in submission of list of
employee’s and Figure 32 is a form used in remittances of PHILHEALTH Premiums.
Figure 32: PHILHEALT Employer Remittance Report RF-1

Social Security System requires company to submit the following reports;
1. Employment Report: A summary of all employees who are registered in SSS and required
pay premiums on a monthly basis.
2. Contribution Returns: Summary of all paid premiums during the year.
3. Contribution Collections: Monthly remittance of contributions of premiums.
Figure 33: SSS Employment Report R-1A

Figure 34: SSS Employer Contributions Payment Return R-5
Figure 35: SSS Contribution Collection List R-3

CHAPTER III
SAMPLE ILLUSTRATIONS
The Rising Five Company
Rising Five Company is a medium merchandising enterprise situated in Valencia City, Bukidnon.
Apparently, company’s employees are currently rising reaching a number of 121 employees. John Snow,
the Payroll Accounting Clerk is facing a difficult time in finishing the pay slips due to manual payroll
accounting using time cards and excel. In addition, the released of pay slips are always in delay and
several employees have come to ask some questions about their salary and raised some grievances. He
cannot take the grievances anymore reaching to the point that his co-employees have hard time to him. As
a solution, he raises his suggestion to the management proposing to have a new payroll accounting system
- to promote efficiency and timeliness of the reports. Luckily, the management addresses his concern and
approved the proposal. The management is now searching for a new system and chooses the one that is of
great quality and appropriateness to their business at a beneficial cost. PEROLL Company, a computer
system provider is now releasing their new Payroll Accounting System Package at a price favorable to
Rising Five Company. After testing the efficiency and effectives of the system two companies have
decided to sign the contract of acquisition and settlement of bills. System is introduced to John Snow and
recently studying the system’s functions.
ILLUSTRATIONS
The following sample illustrations relates to Rising Five Company and discoveries of John Snow
to the system’s functions.
Function #1: Log-In “Assuming John Snow the clerk was registered as JOHN SNOW in the system
with a PIN Code THRONE.”

Figure 36: Log-In Form Steps and Processes
Function #2: The Mainframe “User now directs to the main menu of the system which shows several
icons representing modules that once click will direct him to the sub-modules.”
Figure 37: Main Frame and Its Functions

Function #3: Employee’s Master File “Sub-modules Basic Salary and Additional Benefits are
available in this module.”
Assuming the Employee No. 119: Zamcel May Betache Sinet is to be registered in the system of
Rising Five Company with the following information;
Employee's Profile Identification Numbers:

Employee No. 119 TIN: 945-901-042
First Name: Zamcel May SSS: 05-1234568-8
Middle Name: Betache PhilHealth: 21-123456791-8
Last Name: Sinet PAG-IBIG: 1234-5678-9119
Birth date: 6-Jan-85
Address: Kibawe, Bukdinon Dependents: Last Name: Year
Sex: Female First Mantong 2002
Status: Married Second Mantong 2008
Dependents: 3 Third Mantong 2013
Contact No. 0997-2853-958
Email Address: zamcelmay@gmail.com Premiums Taken All government regulations
Date Hired: 23-Jun-08 Advances Vale of 1,000
Position: Accounting Clerk
Rate: 350.00
Payroll: Bi-monthly
Employment Stat.: Regular
Department: Administration
Figure 38: Filled up Basic Information and Its Function

Figure 39: Filled up Additional Information and Its Function
Function #4: Benefits Calculation
Sub-modules Time Management, Basic Salary, Additional Benefit and De Minimis Benefit is
presented in this module. A special feature is provided in the Time Management sub-module, where user
may opt to upload the DTR File if available or manually input the data on the DTR form provided by the
system.
Assuming Rising Five Company starts a new payroll period on November 15-30, 2016. Company
pays its regular and contractual employee with 350.00 and 250.00 respectively. November holidays are
according to the national declaration where November 1 as All Saints Day and 30 as Bonifacio Day both
are paid.
To update the system the user may fill the following blanks accordingly. However, if DTR is
applicable in electronic form it could uploaded immediately but in cases of no electronic DTR a manual
recording is encourage.
Figure 40: Accomplished Time Management Form and its Functions
Assuming Daily Time Records of Sinet is available for upload, user may upload the readable file
using the UPLOAD DTR button however if company do not apply yet the biometrics record in
monitoring time in/out of employee, time cards may be used for entering the data to manual recording.
Supposed Sinet’s records on time cards are as follows:
DAILY TIME RECORDS

Rising Five Company
Employee #: 119
Name: Zamcel May B. Sinet
Month: November
AM PM
Date IN OUT IN OUT
16 ALL SAINTS DAY
17 9:00 12:00 1:00 6:00
18 9:00 11:50 1:00 6:00
19 9:00 12:00 1:00 5:55
20 8:50 12:00 1:00 6:00
21 1:00 6:00
22 9:00 12:00 1:00 6:00
23 9:00 12:00 1:00 6:00
24 9:00 12:00 1:00 9:00
25 9:00 12:00 1:00 6:00
26 9:00 12:00 1:00 10:00
27 9:00 12:00 1:00 6:00
28 9:00 12:00 1:00 6:00
29 9:00 12:00 1:00 11:00
30 BONIFACIO DAY
Total Regular Hours Earned: 73

Overtime (hrs): 12
Late (hrs): 3
Signed: Sinet
Daily Time Records are to be updated as follows;
Figure 41: Accomplished DTR with exact hours in a day

Figure 42: Accomplished DTR with late hours in a day
Figure 43: Accomplished DTR with overtime hours in a day

After the Daily Time Record has been updated user may now go to the Basic Salary Module
showing the calculation of salary based on the given data. Afterwards employee may update the
additional and de minimis benefits based on available data of the employee.
Assuming Sinet has the following benefits:
1. Paid leave during November15 for an official travel.
2. Medical Allowance given to Sinet for assistance during the time she has gone to hospital on
November 6 worth 125.00.
3. Subsidies worth 250.00 expenses from the pocket of Sinet that benefited the company.
4. Meal allowance from Nov. 15-30, 2016 worth 750.00 – 50.00 a day
Figure 44: Basic Salary as Computed

Figure 45: Additional Benefit as Computed
Figure 46: De Minimis Benefit as Inputted

Function #5: Deductions
Sub-modules for Thresholds and Forms, Premiums and Loans Deductions and Additional
Deduction are presented in this module where thresholds are uploaded as basis for the computation of
premiums on SSS, PhilHealth and PAG-IBIG and the withholding taxes to be taken by the company.
Figure 47: Thresholds and Forms Uploading Feature
The above figure (Figure 47) shows some of the readable files by the system which includes the
.xlsx format. It is expected that these formats are linked accordingly to the information of the system so
that a proper computation and application of information would be possible.
Assuming that Sinet information in the Benefit Calculation Module has been completed and now
ready to compute the deductions. As featured by the system an automatic calculation of premiums and
withholding taxes is in coordination of system’s information and the uploaded thresholds.
To show the effect in the system, figures below will help the user understand the function of the
system in an organized way. Since the contribution of the premiums is based on a monthly basis, figure
will show the accumulated salary per month. Company’s rule is to deduct the premiums on the second bi-
monthly payroll. To handle this complexity, it should be programmed that on every second payroll of the
month the system will generate an accumulated salary in this module to respond the need for computation
of the premiums.
Assuming on the previous payroll Sinet earned 120 Hours of regular works and earned a gross
salary of 5,250.00 earning a total of 10,018.75. Also a deduction for vale for the remaining 500.00 is
deducted this payroll. To illustrate the result of the following information system will show the following
figures;
Figure 48: Premium and Loans Deduction and Functions
Basically, Figure 48 shows the overall function of the module. The show thresholds button is a
special command button showing an option to view the thresholds to check whether the system correctly
entered the premiums. It is further emphasized that these thresholds must have a strong link to the module
for a proper calculation of the contributions.

Figure 49: Additional Deductions and Functions
Function #6: Payroll Generation
This is where the final output of the Payroll System will be generated. This module will show
command buttons where the user can generate the specific output. Also an option to print a grouped report
sorted as specified by the desired result. Date of payroll may also be specified on what coverage it entails
and lastly queries and summaries can also be done in this module.
Files that can be generated are the following;
1. Pay Slips
2. Payroll Summary
3. SSS Reports
a. Contribution Collection List (R-3)

b. Employment Report (R-1A)
c. Employment Contributions Payment Return (R-5)
4. Member’s Contribution Remittance Form (MRCF)
5. PHILHEALTH Reports
a. Report of Employee-Members (ER2)
b. Employer Remittance Report (RF-1)
Figure 50: Payroll Generation and Functions
Employee Looks-ups help the user to view faster the file needed anytime and the
summaries will provide summary of information that the user needs.

Assuming Rising Five Company released its November 30, 2016 Payroll. Payroll Clerk modified
its generation into the accounting department payroll only and remits the necessary contributions and the
pay slips. It is provided that payroll clerk only generate the accounting department payroll with the
following information of employees;
Accounting Department Rate Hours Worked Status Previous Payroll Vale Deduction
AMBOS, Jasmin D. 350.00 96 S 5,250.00 1,000.00
BAGONDOL, Shara Jaen D. 350.00 88 S 5,250.00 -
GO, Johnson L. 350.00 88 ME/1 5,250.00 850.00
MEDINA, Roldan II A 350.00 88 ME/2 5,250.00 300.00
MEJORADA, Rezil C 350.00 64 ME 5,250.00 350.00
RACRAQUIN, Leona 350.00 112 ME/2 5,250.00 -
SINET, Zamcel May B 350.00 101 ME/2 5,250.00 500.00
TAGHAP, Irene B. 350.00 96 S 5,250.00 450.00
Assuming, Sinet receied her pay slip.
Figure 51: Accomplished PAYSLIP

Figure 52: Accomplished PAYROLL
Figure 53: Accomplished Tax Remittance 1601-C
Figure 54: Accomplished MCRF
Figure 55: Accomplished PHILHEALTH RF-1

Figure 56: Accomplished PHILHEALTH ER-2
Figure 57: Accomplished SSS R-1A

Figure 58: Accomplished SSS Contributions Payment Form
Figure 59: Accomplished Contribution Collection List
CHAPTER IV
USER ACCESS PRIVELIGES
Payroll Clerks
The payroll accounting system is secured with a system of log-in’s and log-out’s. Username and
passwords is from the system administrators. Each Payroll Clerks will have different accounts with
different passwords in order for them to access only their own accounts. Payroll clerks shall have access
to the files such employee payroll master files and time cards that contains information about the
employee necessary to compute the net pay and other related accounts such as taxes to be withheld. The
payroll clerk will have access on the tabs or forms on the system that needs to be filled up for the system
to generate the payroll report and other related reports such as GSIS/SSS contribution reports. The payroll
clerk is allowed to perform tasks on the master file to implement changes on the status of employment of
each employee such as retirement, promotion, demotion and addition of new employee. However before
doing such alterations, the payroll clerk will need permission from the payroll manager accompanied with
documents that support the change of status of the employee. Such document shall be filed by the payroll
clerk. Once the report is generated, the payroll report is sent to the internal audit department to check the
fairness of the presentation of the report. If errors are found on the payroll, it shall be sent back to the
payroll department accompanied with a report on what errors are found. This report will be filed by the
payroll clerk. Correction of errors shall be done by the payroll clerk. Once signed by the internal auditor,
the payroll is sent to the payroll manager for approval.

Internal Auditor
The internal auditor shall have access to files required to audit the payroll such as employee
master files and time cards. He is allowed to access such files but he is not allowed by the system to alter
them or to edit in those files or forms. In other words, he is only allowed to see those files.
Payroll Manager
The Payroll Manager’s account shall have access to other accounts in the payroll department in
order for him to oversee the performance of each personnel under his jurisdiction. He is allowed to access
those accounts but the system will not allow him to alter or implement changes on these accounts.
CHAPTER V
SUMMARY AND CONCLUSION
Before officially starting the designing process of the system, the proponents carefully planned
how to design the payroll system. During deliberation, the proponents were able to come up with some
input data that is needed in a payroll system. The proponents were also able to identify some important
processes that a payroll system should perform such as computations for the withholding taxes and net
pays. Applicable laws and regulations were also incorporated in the design. To have more background on
the payroll cycle, the proponents conducted an interview with a payroll clerk in the NVM. The questions
ask were aimed to probe on the payroll process flow and to identify other significant data that were not
considered in the deliberation and the problems encountered by the payroll clerk that the design must
address. With this interview, the proponents were able to come up with the system flow chart that served
as a guide on designing the system. The system flowchart helped in identifying what sort of information
is made available to each personnel involved in the payroll process. It enabled the system to apply system
controls to minimize risks of fraudulent acts.
The students decided to propose a fully automated and centralized system. Such proposal aims to
answer the problem to improve the processing used by their office or for other office to minimize both
time and effort of its benefactors that may lead for onward development and to have an accurate and
fast processing thereof, which is the most problem often, encountered in manual processing.The
accounting for payroll involves all aspects of paying compensation and benefits to employees. The
outcome of this process is precise records regarding the expenses associated with all types of
compensation, as well as timely payments to employees.
The proponents of this project concludes that the proposed system minimizes the time in payroll
computation. This, most importantly, gives the user with the lesser work upon computing and preparation
and it also provides easy access interaction to the user and the system. Application is user friendly enough
so that any person involved can without problems carry out his task.This computerized system can
improve the time efficiency of data process, because the data is directly stored in the database. The
proposed system also provides security to make the files and records very well secured.Applications are
made to overcome the damage or loss of data caused by human error because the application is made
accompanied by backup facility. The entire data of employees who are in the database can be backed up
into a single backup file. This application makes payroll reporting process becomes easier and faster. The
design also considered the type of employee that the company will hire. This makes the payroll system
more reflective of the real situation.

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A SYSTEM DESIGN ON PAYROLL ACCOUNTING SYSTEM

HANNAH BELLE U. BALTAZAR

AN UNDERGRADUATE SYSTEM DESIGN SUBMITTED TO THE FACULTY OF THE

BACHELOR OF SCIENCE IN ACCOUNTANCY

future. It would also give us an idea on how to audit payroll system.

and how to properly apply those concepts.

Update Master Payroll File

Update Tax Rate and Deductions

Validate time and attendance data

Calculate Employer-paid Benefits and Taxes

Disburse Payroll Taxes and Other Deductions

Figure 1: Proposed Main Menu of the Payroll System.

The Modules of the system are the following;

be used to fill the necessary data.

advances, withholding taxes and other applicable deductibles.

available in this module to be generated.

MODULE 1: EMPLOYEE’S MASTER FILE

the purpose of minimizing redundancy and promoting accuracy of information.

DATA SOURCE DOCUMENT/PERSONNEL DESCRIPTION

NSO Birth Certificate, Marriage Contract,

Government Regulations Certificate of These specific numbers are to be used

This will show the approved

compensation of the employee, as

Basically, Employee’s Master File consists of the following sub-modules;

form may need the following data;

o Employee ID: Enter number with six digits.

last name text box.

o Address: Enter home address provided in the employee’s data.

o Sex: Drop down list of “male” or “female” is provided.

o Birth date: Enter date with format “mm/dd/yyyy”. Example: 12/23/2016

o Contact Number: Enter number with format “0000-0000-000”.

o Email Address: Enter email without limit of characters.

o Date Hired: Enter date with format “mm/dd/yyyy”. Example: 12/23/2016

o TIN: Enter number with format “000-0000-000”. Example: 945-1876-744

o Basic Rate/Day: Enter number with format “0,000.00” Example: 100.00

option of “regular” or “contractual”

o Company Name: Already filled as what company registered in the system.

o Department: Drop down list for several departments is provided.

o Position: Drop down list of available positions is provided.

o SSS No.: Enter number with format “00-00000-0”. Example: 12-34567-8

o Philhealth No.: Enter number with format “00-00000000-0”.

o PAG-IBIG No.: Enter number with format “0000-0000-0000”.

 Edit Record: This will allow editing/updating/modifying employees information.

 Cancel: Reverse the form into a blank one.

taxes based on available data provided.

Premium based on available data provided.

 Compute Philhealth: Must be checked for option to compute automatically the

Philhealth Premium based on available data provided.

Ibig Premium based on available data provided.

 Arrows Heads: Allows system to go to prior or next record in the file.

filling the blank.

will provide the numberFigure

Blanks and Specifications

name of the employee will be automatically posted.

o Number of Dependents: Enter number in format “00”. Example: 04

up to 4 dependents applicable as provided by the law.

employee had taken to be reflected in deduction module. Employee may choose as

many as applicable on every category.

 Edit Record: This will allow editing/updating/correcting employees information.

 Arrows Heads: Allows system to go to prior or next record in the file.

without filling the blank.

• Data Sources • Type and Organize • Storing of Information