ABSTRACT This research was done in PT Kimia Farma Trading and Distribution Surakarta located in Jl. LU. Adi Sucipto No. 70 Surakarta 57143. This study aims to find out the strength and weakness of pharmacy stock applied in PT. Kimia Farma Trading and Distribution Surakarta. The methods of collecting data employed in this research were observation, interview, documentation and literary study. Meanwhile the data employed was primary and secondary data. Considering the result of research, the writer can conclude that the internal control system of stock applied in PT Kimia Farma Trading and Distribution Surakarta has been assessed as strong. The recommendation the writer gives include the goods transfer from the reception function to the warehouse (storage) one should be documented in the “goods receipts”, there should be a function separation between the reception and storage functions, the printer ordered number card should be used in calculating the stock physically, and the pricing in the selling invoice should be checked independently. Keyword: Internal Control System, Pharmacy Stock