Business risks associated with clean water companies include losses and downsizing loyalty of water users. This risk comes from responsibility, reliability and transparency of clean water sustainable management. This can be solved with water accounting. The explanatory overview explains the water management model using sustainable water accounting approach. The narrative review method consists of a compilation, tables, comparison and summary of research results. The articles are collected in a literature review study from accredited journal websites (Sinta, Emerald, Science Direct). After searching for a research paper keyword criteria the results show that water accounting, in addition to reducing the business risk of clean water service providers, it also supports sustainable water supply. Water calculation components such as gross income, net flow are available water, water emissions and emissions provide transparent and accountable information. The water accounting components can analyze water use, scarcity and productivity to make predictions the need for clean water, because the amount of water produced and used per day can be known for sure. Implementation requires leadership and community engagement sustainable protection of groundwater that the community can enjoy in the longterm supply of clean water.