Regional Water Company (PDAM) is a company engaged in public installation services. The cash receipts source of Paguyangan Sub-district Water Installation Unit (IKK) consisted of receipts from consumers (users) and installation of new water installations. The purpose of this report was to figure out how the accounting system of cash receipt and internal control system of water accounts and new installation settlement at Paguyangan Sub-district Water Installation Unit. Based on the results of Field Work Practices, it could be viewed that accounting system and Internal Control System had been sufficient, this could be proved by the separation of functions, authorization system in transactions conducted by the involved parties, and qualified and responsible employees. Yet, it still had some weaknesses; the sudden inspection and the rotation of position that was not accordance with the existing internal control system. Therefore it was necessary to have an evaluation conducted by the unit leader in the application of good Internal Supervisor Unit, thus it would facilitate in every supervision.