This report discusses the account receivable accounting system and management of Non-performing loan of customer which aims to know the process of accounts receivable, type of accounts receivable exixted in PDAM Tirta Satria Purwokerto Branch 2, the recording procedure and calculation in determining the charge of customer accounts and management to non-performing loan. The data used in this report is intership program which includes interview, observations, and consulting to some books related to account receivables well as look at the books related to accounts receivable. The result of teh report show that the account receivable system and the management of Non-performing loan of customers in PDAM Tirta Satria Purwokerto Branch 2 to fit the theorist of accounting system which is studied during the lecturing, but the implementation process has not fitted to the existing system.