At present the operation of cooperative stores in colleges is facing many problems. The accounting records are inaccurate, not up-to-date and lack data on business planing. There are always some mistake in the records. The work cannot be done within normal working hours, and working overtime is prevalent. The shortage of a book keeper is visible. In addition, competition from private stores is increasing while their services and operation must be improving. To solve some of the above problems, cooperation stores in colleges have conducted study to apply a package program for their accounting systems. The objective of this are as followed: 1.To study and analyze the current operating system. 2.To design a conceptual manual accounting system before converting into computerized one. 3.To generate other alternative solution in solving problem of management by making use of computer system. Methodology of study are comprised of analyzing all input accounting data, preparing all the list of output data items which are necessary for generating reports, surveying and studying appropriate accounting package programs for applying to manual system. As the same time, the legal matters, policies of cooperative stores in colleges and other related regulations have to be taken into account along with this study.