Accounting is the spearhead for a company in the financial field for both governmentand private agencies . Business people are in need of financial statements resulting from thewhole recording of financial transactions that occurred in his company to be used as basis fordecision making . In reality there are many companies that use manual or Otomation Office(Microsoft Excel , hereinafter referred Ms.Excel) in the process of accounting records andfinancial statements. Accounting records and financial statements are prepared by hand orusing Ms. Excel still has some drawbacks. With the above reasons , the current will be createdan accounting application that can overcome some of the weaknesses in the manual system.With this accounting application accounting records and financial statements to be moreeffective and efficient .
Keywords : accounting , financial statements , office otomation , vb.net