IETI COLLEGE OF SCIENCE AND TECHNOLOGY, INC.

Information Technology Department

Magsaysay Ave., Brgy. Magsaysay, City of San Pedro

CHAPTER 2

Review of Related Literature and Studies

Foreign Literature

1. Meaning and Purpose of Payroll

Payroll according to David Weaver et al (1998) is referred to as the

total earnings of all employees for a certain pay period. It is one of a
series of accounting transactions dealing with the process of paying
employees for services rendered, after processing of the various
requirements for withholding of money from the employee for payment of
payroll taxes, insurance premiums, employee benefits and other
deductions

Payroll involves the calculation of amounts due the employee, such as

hourly wages, a salary consisting of a certain amount per calendar
period, or pay to salespersons on commission. In addition to these
payments, there are often computed amounts of paid vacation time and
accrued sick leave which have been used or are available for use. All of
these monies credited to the employee are usually referred to as gross
pay.

From these amounts that are credited to the employee, various debits
are taken as withholding, the most significant being income tax, then
other taxes such as security. There may also be additional deductions for
health insurance, union dues, pension plan contributions, repayment of
prior salary, vacation or sick leave overpayments made in error and other
deductions. The amount left after deductions from gross pay is generally
Development of Online DTR and Payroll System for Mega Rock Land Security Agency 1
 IETI COLLEGE OF SCIENCE AND TECHNOLOGY, INC.
Information Technology Department
Magsaysay Ave., Brgy. Magsaysay, City of San Pedro

the amount given in the employee's pay envelope, either as cash or a

cheque. This amount is known as net pay. If the employee has their net
pay deposited to their bank account (through a process known as direct
deposit) then the employee may simply receive a pay stub indicating this.
The purpose of payroll is to calculate pay due employees, to print
paychecks and to maintain cumulative earnings records of all employees.
Generally, there are three main computations in the payroll namely:
 Gross Earnings
 Deductions
 Net Pay.

2. NOVA time a group system developer

NOVA time a group system developer, on last May 2007, the system

that will give management the power to not only utilize the tools we have

available to us today, but will continue to grow and evolve, giving it the

capability to incorporate and utilize the tools the new millennium

promises to bring us. NOVA time has brought a system designed for

growth while maintaining the maximum in flexibility. Where the

sophistication lies within the programmed mechanism of the system,

allowing for a quick and simple implementation and employee training

cycle, after all the true test of a system is not only in the production and

wealth of reporting, but in the simplicity and ease of its operation in

conjunction with a simple and accommodating implementation program.

Development of Online DTR and Payroll System for Mega Rock Land Security Agency 2
 IETI COLLEGE OF SCIENCE AND TECHNOLOGY, INC.
Information Technology Department
Magsaysay Ave., Brgy. Magsaysay, City of San Pedro

Better humans (2003) stated that a wireless fingerprint scanner could

soon be helping law enforcement agencies; government and the military

instantly identity the scanner, called sweet fingerprint, today. It is being

demonstrated at the government convention one merging technologies,

which addresses issues of homeland security. Scanned fingerprint can

also be used to query a database for someone’s profile, using automated

fingerprint identification system, and the profile can then be sent to a

mobile device such as a personal digital assistant.

According to the related article mentioned above, fingerprint

scanning technology has been used in many fields as a means of security

to confidential government records. Technology helps law enforcers in the

identifications of employees.

3. Automated Computerize Process

According to Thomas Primer on his article “Automated Computerize

Process”, in Readers Digest Magazine, May 2005, Page 45, for many

businesses automating the collecting of employee attendance data when

employees begin their shifts is still a manual process.

Even business that has automated or computerized processes such as

scheduling, inventory, purchasing, general ledger and payroll processing

Development of Online DTR and Payroll System for Mega Rock Land Security Agency 3
 IETI COLLEGE OF SCIENCE AND TECHNOLOGY, INC.
Information Technology Department
Magsaysay Ave., Brgy. Magsaysay, City of San Pedro

still use manual method such as time cards sheets to collect time and

attendance data.

Local Literature

1. S
2. S
3. S

Development of Online DTR and Payroll System for Mega Rock Land Security Agency 4
 IETI COLLEGE OF SCIENCE AND TECHNOLOGY, INC.
Information Technology Department
Magsaysay Ave., Brgy. Magsaysay, City of San Pedro

Review of Related Studies

Foreign Studies

1. S
2. S
3. S

Local Studies

1. S
2. S
3. S

Development of Online DTR and Payroll System for Mega Rock Land Security Agency 5
 IETI COLLEGE OF SCIENCE AND TECHNOLOGY, INC.
Information Technology Department
Magsaysay Ave., Brgy. Magsaysay, City of San Pedro

References

Development of Online DTR and Payroll System for Mega Rock Land Security Agency 6
 IETI COLLEGE OF SCIENCE AND TECHNOLOGY, INC.
Information Technology Department
Magsaysay Ave., Brgy. Magsaysay, City of San Pedro

Synthesis

Development of Online DTR and Payroll System for Mega Rock Land Security Agency 7