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34 views34 pages

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A

Project Report
On

“Payroll Managnment System”


Submitted by

Avadhut Babarao Jadhav


Shyamsundar Prataprao Mungal
Abhishek Pandurang Pawar

Class: BCA III Year

Guided By

Mr. Pritam Patil Sir

SSBES’S
Institute of Technology & Management Nanded

Affiliated to

Swami RamanandTeerthMarathwada University,


Nanded

2022-2023
Shri ShardaBhavan Education Society’s
INSTITUTE OF TECHNOLOGY & MANAGEMENT
VIP Road, Nanded-431 602(M.S.), INDIA
www.ssbesitm.org E-mail [email protected] (Ph.02462-254850, 253471)
President Vice-President
Hon. Ashok ShankarraoChavan Mrs. AmitaAshokraoChavan
B.Sc., M.B.A.
Secretary Joint Secretary Treasurer Director
D.P.Savant Adv.Uday S. Nimbalkar Dr.Raosaheb K. Shendarkar Dr. S.B.Thorat
B.Sc. (Hons.) B.Com., L.L.B. M.A.(Eco.)Ph.D. Ph.D.
College has been included under section 2 (f) & 12 (B) of the UGC Act, 1956
Recognized by Govt. of Maharashtra, Approved by A.I.C.T.E., New Delhi & Affiliated to S.R.T.M. University, Nanded

Ref. S.S.B.E.S’I.T.M.201 -201 / Date:

CERTIFICATE

This is to certify that the project report entitled


as
“Payroll Managnment System”

Submitted by
Avadhut Babarao Jadhav
Shyamsundar Prataprao Mungal
Abhishek Pandurang Pawar

In partial fulfillment for the Degree of B.C.A. Course


at
“Institute of Technology and Management, Nanded”
Affiliated to
Swami RamanandTeerthMarathwada University, Nanded.
2022-2023

Mr.PritamPatil Sir
Project Guide

Dr. M.M. Bokare Dr. S.B. Thorat


Head of Dept. Director
ACKNOWLEDGEMENT
The success and final outcome of this project required a lot of
guidance and assistance from many people and I am extremely privileged
to have got this all along the completion of my project. All that I have
done is only due to such supervision and assistance and I would like to
extend my sincere thanks to all of them.

I am highly indebted to Mr Pritam Patil Sir for his/her guidance and


constant supervision as well as for providing necessary information regarding the
project & also for his/her support in completing the project.

I would like to thank Dr. S. B. Thorat, Director, SSBES’s Institute


of Technology and Management, Nanded for providing me an opportunity
to do the project work in Institute of Technology and Management,
Nanded and giving us all support and guidance which made me complete
the project duly.
Also I would like to thank Mr. M. M. Bokare, HOD, Dept. of Computer
Science, for his encouragement and more over for their timely support
and guidance till the completion of our project work.

I would like to express my gratitude towards my parents their kind co-operation


and encouragement which help me in completion of this project.

My thanks and appreciations also go to my friends in developing the project and


people who have willingly helped me out with their abilities.

Name of the Student

Avadhut Babarao Jadhav


Shyamsundar Prataprao Mungal
Abhishek Pandurang Pawar
INDEX

1. INTRODUCTION

1.1. IMPORTANCE
1.2. BACKGOUND
1.3. PROBLEM DEFINATION
1.4. OBJECTIVES
1.5. SCOPE

2. SYSTEM REQUIREMENTS
2.1. Software Requirements
2.2. Hardware Requirements

3. ARCHITECTURE

3.1. SYSTEM ARCHITECTURE


3.2. MODULES

4. TECHNOLOGIES USED

4.1. PHP
4.2. MYSQL

5. IMPLEMENTATION

5.1. PROBLEM STATEMENT


5.2. WORKING PROCEDURE
5.3. SAMPLE CODE
6. TESTING

6.1. INTRODUCTION
6.2. Test Cases

7. RESULTS

8. CONCLUSION AND FUTURE SCOPE

9. REFERENCES
1. INTRODUCTION
1.1. IMPORTANCE
A payroll system is a software designed to organize all the tasks of
employee payment and the filing of employee taxes. These tasks can include keeping
track of hours. Calculating wages, withholding taxes and deductions, printing and
delivering checks and paying employment taxes to the government.
Payroll software often requires very little input wage information then the software
calculates the information and performs withholdings automatically. Most payroll
software is automatically updated whenever a tax flaw change and will remind employers
when to file various tax forms.

1.2. BACKGROUND
The Payroll Management System deals with the financial aspects of
employee's salary, allowances, deductions, gross pay, net pay etc and generation of pay-
slips for a specific period. The outstanding benefit of Payroll Management System is its
easy implement other advantages of Payroll Management System and its extensive
features and reports.

1.3. PROBLEM DEFINATION


It may be difficult to decide which system to choose, but there are some factors to keep in
mind when deciding. First, analyze the size of your business and decide how much you
are willing to spend on payroll processing.
While it is possible for smaller businesses to handle payroll duties in-house through a
manual process, much time can be wasted while attempting to calculate everything
correctly. One miscalculation and the business owner could find themselves in legal or
financial trouble. Mid-sized companies with up to employers benefit, by investing in a
payroll system.
1.4. OBJECTIVES
Payroll Management System gives you the power to:
 Manage Employee Information efficiently.

 Define the earnings, deductions, leave etc.

 Generate Pay-Slip at the convenience by a click.

 Generate and Manage the Payroll according to the Salary Structure


assigned to the employee.

 Generate all the Reports related to employee, attendance/leave, payroll etc

 Manage your own Security.

1.5. SCOPE

1) Recurring payroll services


• Gross pay calculation (basic salary, wage supplements, occasional payments,
cost reimbursements, etc.).
• Calculation of payroll related taxes and contributions.
• Recording and processing of garnishments (NO SUCH WORD IN ENGLISH
DO YOU MEAN DISBURSEMENTS) and other deductions.
• Preparation of payroll slim and other outputs are broken down by employees or
by cost centers for managerial and operational use.
• Data recording and processing in connection with voluntary pension and health
insurance funds, reporting to the pension funds.
• Recording of wage and labor-related data (registration of personal information.
holiday and sick leave balances).
• Providing data and information for posting into General Ledger.
• Data reports and certificates related to payroll processing (to the tax and social
security authorities. the Statistical Office. etc.).

2) Full range of Social Insurance management.


3) Tasks related to newcomers and departing employees.

4) Annual services connected to payroll processing and social security


administration.
5) Preparation and submission of tax declarations.
6) Payroll disbursement services:
• Movement of all payments, calculated during the payment processing cycle (net
salary. tax. social security. etc.).
• Specified data reports for the Client's accounting.
7) Other services upon separate written request including:
• Cafeteria management.
• Tax advisory.
• Labour management.

2. SYSTEM REQUIREMENTS

2.1.Software Requirements
Operating system : Windows 7 or Later versions of windows
IDE :NotePad++ , XAMPP Server , My SQL , Browser
2.2.Hardware Requirements
Processor : Intel i3 or later versions
Hard Disc : 120GB
RAM : 4 GB or More
3. ARCHITECTURE

3.1. SYSTEM ARCHITECTURE


3.2. MODULES

Admin Login Module

Here in this module call, user is prompted to enter the login credentials.
The Login Module is a portal that allows users to type a user name and password to login.
This module is no longer available to users after they have logged in. The Login Module
appears to users next to the introduction module.

Data Entry Module

After you selected data entry from the main menu you land on this screen.
In this module, Data of the employee are inserted. The Fields required here are Name, Id
of the employee, Designation, Age, Years of experience, No. of working hours, Loan
Status if any.
All the required data is processed and the salary, earnings and deductions of the
employee are calculated and finally stored in the files for permanent storage.

Storing and Retrieving Data Records Module

Records of all the employees are to be maintained and the records are
stored in Filesand the information is retrieved from the files. All the Records are
separated by new lines, and each field of an individual record is separated by ‘tab’.
4. TECHNOLOGIES USED

4.1. PHP

PHP is a scripting language, which is what we in the web development

business use to create interactive websites with. It’s part of a website’s underlying code

(i.e. the gobbledygook that’s invisible to regular people) and it tells your browser

program how to display the website features & functions that you interact with.

You might be familiar with another scripting language called HTML. It’s the most

common and basic kind of web language, but it’s also rather limited in what it can do.

HTML is used to display simple content & informational pages. PHP is better suited for

interactive websites, high-end web development and online application development.

Need a website you can update yourself, for example? If so, you’ll likely need a system

built on PHP rather than purely on HTML.

The cool thing about PHP is that it works alongside traditional HTML to create more

robust websites. In the past, we used to embed our PHP scripts within normal HTML

pages to enhance them with more advanced features. But now we build websites on a

PHP framework from the very beginning, arming you with many more options and

features than would be available with a HTML as a base. With that kind of PHP

framework, the possibilities for your website become virtually endless.


4.2.MYSQL

Before we delve into a formal definition, you might want to know how the heck to

pronounce MySQL. There are two ways, actually. The most literal locution is easy

enough: “My S-Q-L.” But if you prefer a more conversational tone when talking

technology, you can also say, “My Sequel.” We’ll know what you mean either way.

In simple terms, MySQL is a database management system. There are a lot of reasons to

build databases as part of a website infrastructure. Email accounts, blogs and content

management systems (CMS) are all great examples of highly desirable web assets that we

create for our clients using MySQL-managed databases. PHP and MySQL work hand-in-

hand to create rich internet applications.

Like PHP, MySQL is also an open-source technology, a fact that should inspire a lot of

confidence for business owners. he benefits of using an open-source technology are

numerous. Paramount among the advantages is reliability. Open-source coding has been

checked and doubled checked by thousands or even millions of people around the world.

Its intricacies have been tested and improved over the years, and if problems arise,

they’re easy for third parties to remedy.

You won’t have to wait for the original commercial vendor to sell you a new version just

to fix a pesky bug, nor will you get stuck with a single vendor’s proprietary technology
5. IMPLEMENTATION

5.1. PROBLEM STATEMENT


It may be difficult to decide which system to choose, but there are some factors to keep in
mind when deciding. First, analyze the size of your business and decide how much you
are willing to spend on payroll processing.
While it is possible for smaller businesses to handle payroll duties in-house through a
manual process, much time can be wasted while attempting to calculate everything
correctly. One miscalculation and the business owner could find themselves in legal or
financial trouble. Mid-sized companies with up to employers benefit, by investing in a
payroll system.

5.2. WORKING PROCEDURE


STEP 1
Main function is executed first and the control to the followed by code.
The function ‘intro()’ got executed and the welcome message is displayed and when the
user proceed to the next step by pressing any key.
STEP 2
User prompted with a login screen here and a user with valid credentials can have
the access to the software.
STEP 3
After the user with the valid credentials logged in, the data of previous employee
records are retrieved.
STEP 4
After the user with the valid credentials logged in and successful retrieval, the
user land on the home screen (the Main menu), and based on the choice of the user he
land on the requested screen.
STEP 5
After the job done, all the modified or created data is stored in the files and the software
is successfully exited.
5.3. SAMPLE CODE
Login page

<!DOCTYPE html>
<html lang="en">

<head>
<meta charset="utf-8">
<meta content="width=device-width, initial-scale=1.0" name="viewport">

<title>Admin | Employee's Payroll Management System</title>

<?php include('./header.php'); ?>


<?php include('./db_connect.php'); ?>
<?php
session_start();
if(isset($_SESSION['login_id']))
header("location:index.php?page=home");

?>

</head>
<style>
body{
width: 100%;
height: calc(100%);
/*background: #007bff;*/
}
main#main{
width:100%;
height: calc(100%);
background:white;

}
#login-right{
position: absolute;
right:0;
width:40%;
height: calc(100%);
background:orange;
display: flex;
align-items: center;
}
#login-left{
position: absolute;
left:0;
width:90%;
height: calc(100%);
background:#59b6ec61;
display: flex;
align-items: center;
background: url(assets/img/Payroll.png);
background-repeat: no-repeat;
background-size: cover;
}
#login-right .card{
margin: auto;
z-index: 1
}
.logo {
margin: auto;
font-size: 8rem;
background: white;
padding: .5em 0.7em;
border-radius: 50% 50%;
color: #000000b3;

z-index: 10;
}
div#login-right::before {
content: "";
position: absolute;
top: 0;
left: 0;
width: calc(100%);
height: calc(100%);
background: orange;
}

</style>

<body>

<main id="main">
<div id="login-left">

</div>

<div id="login-right">
<div class="card col-md-8">
<div class="card-body">

<form id="login-form" >


<div class="form-group">
<label for="username"
class="control-label">Username</label>
<input type="text" id="username" name="username" class="form-control">
</div>

<div class="form-group">
<label for="password" class="control-label">Password</label>
<input type="password" id="password" name="password" class="form-control">
</div>
<center><button class="btn-smbtn-block btn-wave col-md-4 btn-
primary">Login</button></center>
</form>
</div>
</div>
</div>

</main>

<a href="#" class="back-to-top"><i class="icofont-simple-up"></i></a>

</body>
<script>
$('#login-form').submit(function(e){
e.preventDefault()
$('#login-form button[type="button"]').attr('disabled',true).html('Logging in...');
if($(this).find('.alert-danger').length > 0 )
$(this).find('.alert-danger').remove();
$.ajax({
url:'ajax.php?action=login',
method:'POST',
data:$(this).serialize(),
error:err=>{
console.log(err)
$('#login-form button[type="button"]').removeAttr('disabled').html('Login');

},
success:function(resp){
if(resp == 1){
location.href ='index.php?page=home';
}else if(resp == 2){
location.href ='voting.php';
}else{
$('#login-form').prepend('<div class="alert alert-danger">Username or password is
incorrect.</div>')
$('#login-form button[type="button"]').removeAttr('disabled').html('Login');
}
}
})
})
</script>
</html>

Manage Attendence

<?php include 'db_connect.php' ?>

<?php ?>

<div class="container-fluid">
<div class="col-lg-12">
<form action="" id="employee-attendance">
<div class="row form-group">
<div class="col-md-4">
<label for="" class="control-label">Employee</label>
<select id="employee_id" class="borwser-default select2">
<option value=""></option>
<?php
$employee = $conn->query("SELECT *,concat(lastname,', ',firstname,' ',middlename) as
ename FROM employee order by concat(lastname,', ',firstname,' ',middlename) asc");
while($row = $employee->fetch_assoc()):
?>
<option value="<?php echo $row['id'] ?>"><?php echo $row['ename'] . ' | '.
$row['employee_no'] ?></option>
<?phpendwhile; ?>
</select>
</div>
<div class="col-md-3">
<label for="" class="control-label">Type</label>
<select id="type" class="borwser-default custom-select">
<option value="1">Time-in AM</option>
<option value="2">Time-out AM</option>
<option value="3">Time-in PM</option>
<option value="4">Tim-out PM</option>
</select>
</div>
<div class="col-md-3">
<label for="" class="control-label">Date</label>
<input type="text" id="adate" class="form-control datetimepicker" autocomplete="off">
</div>
<div class="col-md-2">
<label for="" class="control-label">&nbsp</label>
<button class="btnbtn-primary btn-block btn-sm" type="button" id="add_list"> Add to
List</button>
</div>
</div>
<hr>
<div class="row">
<table class="table table-bordered" id="attendance-list">
<thead>
<tr>
<th class="text-center">
Employee
</th>
<th class="text-center">
Type
</th>
<th class="text-center">
Date
</th>
<th class="text-center">

</th>
</tr>
</thead>
<tbody></tbody>
</table>
</div>
</form>
</div>

Print Payroll

<style>
table{
width:100%;
border-collapse:collapse;
}
tr,td,th{
border:1px solid black

}
.text-center{
text-align:center;
}
.text-right{
text-align:right;
}
</style>
<?php include('db_connect.php') ?>
<?php
$pay = $conn->query("SELECT * FROM payroll where id = ".$_GET['id'])-
>fetch_array();
$pt = array(1=>"Monhtly",2=>"Semi-Monthly");
?>
<div>
<h2 class="text-center">Payroll - <?php echo $pay['ref_no'] ?></h2>
<hr>
</div>
<table>
<thead>
<tr>
<th class="text-center">Employee ID</th>
<th class="text-center">Employee Name</th>
<th class="text-center">Monthly Salary</th>
<th class="text-center">Absent</th>
<th class="text-center">Tardy/Undertime(mins)</th>
<th class="text-center">Total Allowance</th>
<th class="text-center">Total Deduction</th>
<th class="text-center">Net Pay</th>
</tr>
</thead>
<tbody>
<?php

$payroll=$conn->query("SELECT p.*,concat(e.lastname,', ',e.firstname,' ',e.middlename)


as ename,e.employee_no,e.salary FROM payroll_items p inner join employee e on e.id =
p.employee_id ") or die(mysqli_error());
while($row=$payroll->fetch_array()){
?>
<tr>
<td><?php echo $row['employee_no'] ?></td>
<td><?php echo ucwords($row['ename']) ?></td>
<td class="text-right"><?php echo number_format($row['salary'],2) ?></td>
<td class="text-right"><?php echo $row['absent'] ?></td>
<td class="text-right"><?php echo $row['late'] ?></td>
<td class="text-right"><?php echo number_format($row['allowance_amount'],2) ?></td>
<td class="text-right"><?php echo number_format($row['deduction_amount'],2) ?></td>
<td class="text-right"><?php echo number_format($row['net'],2) ?></td>
</tr>
<?php
}
?>
</tbody>
</table>

View Payslip

<?php
$emp = $conn->query("SELECT e.*,d.name as dname,p.name as pname FROM
employee e inner join department d on e.department_id = d.id inner join position p on
e.position_id = p.id where e.id =".$_GET['id'])->fetch_array();
foreach($emp as $k=>$v){
$$k=$v;
}
?>

<div class="contriner-fluid">
<div class="col-md-12">
<h5><b><small>Employee ID :</small><?php echo $employee_no ?></b></h5>
<h4><b><small>Name: </small><?php echo ucwords($lastname.", ".$firstname."
",$middlename) ?></b></h4>
<p><b>Department :<?php echo ucwords($dname) ?></b></p>
<p><b>Position :<?php echo ucwords($pname) ?></b></p>
<hr class="divider">
<div class="row">
<div class="col-md-6">
<div class="card">
<div class="card-header">
<span><b>Allowances</b></span>
<button class="btnbtn-primary btn-sm float-right" style="padding: 3px 5px"
type="button" id="new_allowance"><i class="fa fa-plus"></i></button>
</div>
<div class="card-body">
<ul class="list-group">
<?php
$allowances = $conn->query("SELECT ea.*,a.allowance as aname FROM
employee_allowancesea inner join allowances a on a.id = ea.allowance_id where
ea.employee_id=".$_GET['id']." order by ea.typeasc,date(ea.effective_date) asc,
a.allowanceasc ");
$t_arr = array(1=>"Monthly",2=>"Semi-Monthly",3=>"Once");
while($row=$allowances->fetch_assoc()):
?>
<li class="list-group-item d-flex justify-content-between align-items-center alist" data-
id="<?php echo $row['id'] ?>">
<span>
<p><small><?php echo $row['aname'] ?> Allowance</small></p>
<p><small>Type: <?php echo $t_arr[$row['type']] ?></small></p>
<?php if($row['type'] == 3): ?>
<p><small>Effective: <?php echo date("M d,Y",strtotime($row['effective_date']))
?></small></p>
<?phpendif; ?>
</span>
<button class="badge badge-danger badge-pill btnremove_allowance" type="button"
data-id="<?php echo $row['id'] ?>"><i class="fa fa-trash"></i></button>
</li>
<?phpendwhile; ?>
6. TESTING

6.1INTRODUCTION
Testing is vital to the success of the system. System testing makes a logical
assumption that if all parts of the system are correct, the goal will be successfully
achieved. In the testing process we test the actual system in an organization and gather
errors from the new system operates in full efficiency as stated. System testing is the
stage of implementation, which is aimed to ensuring that the system works accurately and
efficiently.

In the testing process we test the actual system in an organization and gather
errors from the new system and take initiatives to correct the same. All the front-end and
back-end connectivity are tested to be sure that the new system operates in full efficiency
as stated. System testing is the stage of implementation, which is aimed at ensuring that
the system works accurately and efficiently.

The main objective of testing is to uncover errors from the system. For the
uncovering process we have to give proper input data to the system. So we should have
more conscious to give input data. It is important to give correct inputs to efficient
testing.

Testing is done for each module. After testing all the modules, the modules are
integrated and testing of the final system is done with the test data, specially designed to
show that the system will operate successfully in all its aspects conditions. Thus the
system testing is a confirmation that all is correct and an opportunity to show the user that
the system works. Inadequate testing or non-testing leads to errors that may appear few
months later.

The testing process focuses on logical intervals of the software ensuring that all the
statements have been tested and on the function intervals (i.e.,) conducting tests to 14
uncover errors and ensure that defined inputs will produce actual results that agree with
the required results. Testing has to be done using the two common steps Unit testing and
Integration testing. In the project system testing is made as follows:
The procedure level testing is made first. By giving improper inputs, the errors
occurred are noted and eliminated. This is the final step in system life cycle. Here we
implement the tested error-free system into real-life environment and make necessary
changes, which runs in an online fashion. Here system maintenance is done every months
or year based on company policies, and is checked for errors like runtime errors, long run
errors and other maintenances like table verification and reports.

6.2. Test Cases


6.2.1. Test case for Admin Login

Test case #01 Priority (H,L): High


Test Objective Admin Login
Test Description Admin has to login to the system before modifying or creating data
Expected Results Login should be success and success message should display
Actual Results Login Success
Problems / Issues If the message ‘Login Success’ hasn’t been displayed then ‘Check User
Name or Password’ message should be displayed.
Result Pass

Table 6.1 Test case for Admin Login


6.2.2. Test case for Data Entry
Test case #02 Priority (H,L): High
Test Objective Employee Data entered
Test Description Employee details are to be entered personal and professional details
like name, age, designation, working hours, years of experience, loan
status.
Expected Results Recorded Success message should be displayed.
Actual Results Data Recorded Successfully
Problems / Issues If the message ‘Data Recorded Successfully’ hasn’t been displayed
then ‘Error’message should be displayed.
Result Pass

Table 6.2 Test case for Data Entry

6.2.3. Test case for Saving Records to file


Test case #03 Priority (H,L): High
Test Objective Modified data of the employee should be saved
Test Description Data of the employee modified or newly created should be saved in the
file.
Expected Results Data should be saved into the file in the specified format.
Actual Results Data Saved successfully.
Problems / Issues If saving the data is failed appropriate error message should be
displayed.
Result Pass

Table 6.3 Test case for Saving Records


6.2.4. Test case for Retrieving Data from file.
Test case #04 Priority (H,L): High
Test Objective Previously saved data of the employee should be restored.
Test Description Data of the employee that was previously save is to be loaded into the
software.
Expected Results Data should be displayed
Actual Results Data restored successfully
Problems / Issues If restoring the data is failed appropriate error message should be
displayed.
Result Pass

Table 6.4 Test case for Retrieving Data


7. RESULTS

Fig 7.1.Log in Page

Fig 7
7.2. Main Menu
Fig 7.3
.3 Inserting a New Employee Record

Fig 7.4 Department Record


Fig 7.5 Attendence Menu

Fig 7.6
.6 List of Employee Table
Fig 7.7. Payroll Range

Fig 7.7 Pay Slip of an employee


8. CONCLUSION AND FUTURE SCOPE

The delivered system “PAYROLL MANAGEMENT SYSTEM” software


developed for a company has been designed to achieve maximum efficiency and reduce
the time taken to handle the payroll activity. It is designed to replace an existing manual
record system thereby reducing time taken for calculations and for storing data. The
system used MysQl as front end.

The system is strong enough to withstand regressive daily operations under


conditions where the data is cleaned over a certain time of span. The implementation of
the system in the organization will considerably reduce data entry, time and also provide
readily calculated reports.

It provides Automation of the entire system improves the efficiency, it provides a


friendly Interface which proves to be better when compared to the existing system
updating of information becomes so easier.

The System has adequate scope for modification in future if it is necessary.

FUTURE SCOPE

 Continuous tracking of their activities within the company of every employee can
be provided with their individual login credentials.
 Auto update of the details like bank loan update can be provided.
 Administration control over the software is to be improved.

Ex: Administration can able to add the employee credentials such that the
employee can know their status and companies administration legally.

 Databases can be used for easier and efficient access.


 The proposed system is capable of handling only 100 employee records and can
be improved.

9. REFERENCES
Textbook References
 MySQL and JSON: A Practical Programming Guide
 "Introduction to Database Management Systems" by Kahate
 "PHP Object - Oriented Solutions" by David Powers
Other References
1) https://www.Stackoverflow.com
2) https://www.Tutorialspoint.com
3) https://www.Geekforgeeks.com

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