A billing system is a database application is defined as an application that collects data from users through an interface and stores it in a data file, to process, manipulate and retrieve for decision making. The e-Billing system has the capacity to illustrate and analyze the total cost of items that a customer purchases in marketing environment. The aim of this study is to design a billing system for Mr. Biggs, a subsidiary of the United African Company in Nigeria. The study with the specified aim has the objectives of eliminating cost computation error by customer attendants and the process of stressed manual records keeping of the number and cost of items sold in a business day. The system was specially focus on the development of an MySQL backend while using Javascript programming language as the front-end.
