A new precast concrete (PC) beam and column connection system using non-prestressed wire strands was recently developed. The system is composed of one unit of two-storied PC-column and PC-beams with U-shaped ends. The connection part of the column and beams is reinforced by deformed bars and non-prestressed wire strands in combination for the improvement of workability. Structural performance of this system was verified by several experimental studies. The purpose of this study is developing a design concept of the beam reinforced by deformed bars and non-prestressed wire strands in combination, in terms of the cross-sectional analysis, based on the preceded experiment. A minimum and maximum reinforcement ratio and the calculation formula for the strength of flexural member reinforced by reinforcements having different yield strengths are derived based on KBC2009. Under consideration existing research results for the application of high strength reinforcement bars, the design yield strength of the non-prestressed wire strand is suggested. An example for the cross section design, satisfying the serviceability requirements, demonstrates the applicability of the design concept developed in the study.