Below is a quick guide to get PHP accept larger upload file size.
Step 1.
Edit your PHP.INI file on the server
MAX_EXECUTION_TIME = 2400
MEMORY_LIMIT = 128M
POST_MAX_SIZE = 128M
UPLOAD_MAX_FILESIZE = 128M
Step 2.
Create a .htaccess file in your root folder.
php_value post_max_size 128M
php_value upload_max_size 128M
Step 3.
For HTML <FORM>
<input type="hidden" name="max_file_size"
value="134217728">