Requirement to Tasks List

Hi Experts,

I would like to know the process of breaking down the requirements document of a project into Tasks List to do a "Time & Effort" estimation.

Say, if I am given a small project LIBRARY MANAGEMENT SYSTEM. The requirements include:

1. Master tables for books and employees
2. Transaction like a) Borrow b) Return & c) Renewal
3. Simple Reports a) Datewise b) Employee wise c) Department Wise so on & so forth

Given the above requirements, How to break it down to Tasks List and map the same to "Time & Effort".

Please advice.

Thanks & Regards,
Madhu Manikandan, R