This final project report discusses the accounting system of accounts receivable record. It aims to find out the process of receivables, any receivables occur at IKK Unit of Paguyangan-Brebes Regional Water Supply Company, the recording procedure, and the calculation in determining the customers' account bills. The data are collected through interview, observation, and reading books related to accounts receivable. The report result shows that the accounting system of accounts receivable at IKK unit of Paguyangan -Brebes Regional Water Supply Company has already been appropriate with the theories of accounting system learnt during the study. However, the implementation process has not been fully appropriate with the existed system.