Over the past decade, the mining industry has come to recognise the importance of water both to itself and to others. Water accounting is a formalisation of this importance that quantifies and communicates how water is used by individual sites and the industry as a whole. While there are a number of different accounting frameworks that could be used within the industry, the Minerals Council of Australia's (MCA) water accounting framework (WAF) is an industry-led approach that provides a consistent representation of mine site water interactions regardless of their operational, social or environmental context that allows for valid comparisons between sites and companies.The WAF contains definitions of off-site water sources and destinations and on-site water use, a methodology for applying the definitions, and a set of metrics to measure site performance. The WAF is comprised of two models: the input-output model, which represents the interactions between sites and their surrounding community, and the operational model, which represents on-site water interactions.Members of the MCA have recently adopted the WAF's input-output model to report on their external water interactions in their Australian operations, with some adopting it on a global basis. To support this adoption, there is a need for companies to better understand how to implement the WAF in their own operations. Developing a water account is non-trivial, particularly for sites unfamiliar with the WAF or for sites with the need to represent unusual features. This work describes how to build a water account for a given site using the input-output model, with an emphasis on how to represent challenging situations.CITATION:Woodley, A, Danoucaras, A N, McCombe, C, Kunz, N C and Collins, N, 2013. A robust methodological approach for mine site water accounting, in Proceedings Water in Mining 2013 , pp 335-342 (The Australasian Institute of Mining and Metallurgy: Melbourne).