T The shift in pt xyz\\\'s jugs business model, from a refundable deposit scheme to a sale-purchase scheme, represents a significant accounting policy change driven by intense competition in indonesia\\\'s bottled water (amdk) industry and rising production and distribution costs (ministry of industry of the republic of indonesia, 2025). this internship report documents the author\\\'s experience throughout the transition process and analyzes its impact on the company\\\'s accounting records and financial reporting. the method used is descriptive qualitative, based on the author\\\'s direct experience during the internship and a literature review of relevant indonesian financial accounting standards (psak), particularly psak 208, psak 115, psak 202, and psak 216. the analysis shows that this change meets the criteria for an accounting policy change, as it involves reclassifying gallons from fixed assets to inventory and derecognizing deposit liabilities, with a material impact on the statement of financial position, income statement, cash flow statement, and financial ratios. the success of this implementation depends heavily on cross-departmental coordination and adequate internal control.