Account Receivable System in Sinthanee companies is a web application. While the program interacting with user, the behind module operates process of the web application. We apply the concept of spring MVC framework for design pattern to development software. After that we are using the facade pattern to help run the classes in a system that is complex as to be easily. And we use SQL and database for manage this system. In addition, we use technology JAVA platform for determining the visibility of a webpage can respond to use.