High level languages such as COBOL, FORTRAN and C, is commonly known as procedure oriented programming(POP). In the procedure oriented programming, program is divided into sub programs or modules and then assembled to form a complete program. These modules are called functions. The problem is viewed as a sequence of things to be done. The primary focus is on functions. Procedure-oriented programming basically consists of writing a list of instructions for the computer to follow and organizing these instructions into groups known as functions.