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
a. The job of preparing salary payment manually is tedious causes delay
b. As a result of the problem above, manual method have a lot of discrepancies.
c. This method encourage fraud figures are easily manipulated and changed.
d. 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.

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 SCOPE OF THE STUDY
The study aims at designing and implementing a state civil service commission payroll accounting system Enugu

1.5 LIMITATIONS
In the process of carrying out this research work, some factors tried to hinder the free flow of work. These factors include
a. TIME: Time factors in the sense that the semester was short and as a result combining this work with studies was tedious.
b. 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.
c. 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 loose their jobs to the computer.

1.6 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

1.7 DEFINITIONS OF TERMS
COMPUTER: Computer in management and business studies (1979) defined a computer as an electronic device that is capable of inputting and outputting, sorting, storing and retrieval of information stored in it.
PAYROLL: List of employee and all their wages and salaries including their allowance and deductions.
SALARY: This is usually a monthly payment for regular employment on a yearly basis.
SHIFT ALLOWANCE: This sis the allowance granted to an employee who work on shift basis
ARREARS: These represent the accumulation of staff entitlements
RENT SUBSIDY: These represent the rent given to an employee for his or her house,
FLOWCHART: It is a pictorial represent of information in data processing by means of symbols and interconnecting linking the generations.
TRANSPORT ALLOWANCE: This is the allowance given to a staff for his transportation to work..