The expected result of this research is a rubric for assessing competency performance in managing receivable cards that is valid and reliable. The stages carried out consist of: initial stage; design; trials; and implementation. Twelve teachers who taught accounting were selected as raters and previously explained how to use rubrics. Content validity analysis uses the Aiken index and reliability uses the inter-class correlation coefficient. The calculation results obtained are in the table, so they are valid. The estimated alpha coefficient is classified as special, and analysis of the inter-class correlation coefficient provides an illustration that the rubric in question is reliable.