Financial reports is an important role for top management to make decisions for the smooth running of the company going forward. One of the important elements of the financial statements is the cash flow statement which describes the company's financial condition in real terms. The Delta Tutoring Institute from the beginning of its operation until now still uses the method of inputting data of incoming funds and funds issued conventionally where this often causes problems such as cash flow reports which is inconsistent with the actual situation. This is due to incomplete transaction evidence so that there is often a difference between the amount of recorded funds and the funds at the end of the recording period. In addition, cash data collection with this method often experiences problems when the reporting period arrives, employees must recap the cash data to be used as cash reports to the leadership. Development of an accounting information system can be a solution to these problems. The use of the RAD (Rapid Application Development) method was chosen because of the advantages of this method, which is that it can assist in the creation of an information system ith a time that tends to be short. The purpose for this company is to control company funds, both revenue and use of company funds efficiently. The result is that it can improve the performance and speed of employees in recording cash transactions so that they are considered more effective.