The purpose of this research is to propose the design of the computerized system of cash receipts and expenditures by using Visual Basic Net application that contributes to making it easier to design forms, reports, and programming. Problems are briefly known in the system is still conventional in manual recording and the absence of quality information that can measure user performance. The methods offered in solving this with research and development methods in the form of visual basic net programs. Research instruments are carried out by direct survey by identifying problems through interviews and the dissemination of questionnaires. Contribution through accounting system with the visual basic net application provides positive results in improving the performance of receiving processing and cash expenditure in filling in forecast data, user data, incoming cash transactions, and cash out at Pringapus Subdistrict Office.