Sales and purchases of products on credit made by travel bureau companies require serious handling because it involves a lot of money and many parties. This research aims to build information systems to handle account payables and receivables related to the purchase and sale of tour packages on credit. The methodology is object-oriented approach, by using MS. Visual Basic. Net as a programming language and MySQL as its database package. As the results are the Account Receivable information system that is used to handle accounts receivable on agents who have purchased a tour package on credit for the guests it sends, and the Account Payable information system that is used to handle company's account payable to suppliers who provided products or services to guests who purchase tour packages. Both of these systems handle the interrelated matter of a particular guest. Therefore, if both systems are integrated with the reservation system will be able to provide income statement on the reservation of certain guests.