Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 52 Pa.B. 6342 (October 1, 2022).

10 Pa. Code § 63.22. Entries and postings.

§ 63.22. Entries and postings.

 (a)  Entries in the loan register, loan receipts book, pledge sales book, journal, and postings to the individual loan record, shall be made on a daily basis.

 (b)  Postings to the journal of the totals from the loan register, loan receipts book, and pledge sales book, shall be made on a monthly basis.

 (c)  Postings from the journal to the general ledger shall be made on a monthly basis.

 (d)  A trial balance, or a balance sheet and profit and loss statement, shall be prepared after the monthly postings have been made to the general ledger.

 (e)  All records shall be either typewritten or written legibly in ink.

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