A Web Service is an URL addressable set of functionality that is exposed over a network to serve as a building Hock for creating distributed applications. SOAP is a protocol that Web Service consumers often use, when they request and response to a Web Service, and it is a lightweight, XML-based protocol over HTTP for exchange to information in decentralized, distributed environments. A Web Service is very useful forimplementing common functions in especially a large size business area, because it is invoked by a protocol like HTTP or SOAP that we easily use, and by an XML-based data format In this paper, we implement Web Services that process dip data by computers in enterprise accounts in order to enhance the transparency and productivity of enterprises. we analyse the structure of slip data, design dip database, implement stored procedures for manipulating data of slip database, and make thorn controlled by Web Services. The result of this paper will contribute to the standardization and activation of accounting process systems for e-business area