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  • VINNISA SITI FARIDATHUL JANNAH. 8323154925. Analysis of The Accounting Treatment for Expired Drug Supplies at Kimia Farma Pharmacy Bekasi. Accounting Diploma III Study Program Faculty of Economy State University of Jakarta. This scientific work on the background of the increasing level of public awareness in the use of drugs, supported by the strengthening of drug purchasing power in Indonesian society. In producing drugs, every pharmaceutical industry must fulfill the applicable regulations in order to produce safe, nutritious, and quality products. At this time there are several pharmaceutical industries that are less thorough in providing medicines sold. The research method used is descriptive qualitative method by taking data from Kimia Farma Pharmacy Bekasi and analyzing it according to the applicable regulations. The results showed that in the accounting implementation for expired drug supplies, specifically in recording that has been done by Kimia Farma Pharmacy has been in compliance with applicable regulations. The method of internal control carried out by Kimia Farma Pharmacy uses periodic monitoring through stock opname and Uji Petik.. Keywords:Accounting, Inventory, Internal Control.