From a study of the development of accounting systems and the design of the company. Studies have found problems in the operation and effects of the problem, there are risks in financial operations and accounts are invalid and may cause corruption. There fore, In the preparation of guidelines for the development of the company's accounting and document design is intended to be used as guidelines for the work of accounting principles to record the entry. Format processing reporting and control system to the party have knowledge and understanding of the responsibilities and the division's management to better understand the system better, an accounting and financial information is accurate reliable.