40 Pa. Code § 9.105. Cash receipts and disbursements book.

§ 9.105. Cash receipts and disbursements book.

(a)  A cash receipts and disbursements book shall show the details of monies received and expended in the operation of the licensed business each day.
(b)  Receipts covering income from the sale of malt or brewed beverages, soft drinks, other merchandise, loans and other sources shall be entered in detail.
(c)  Expenditures covering payments for malt or brewed beverages, soft drinks, other merchandise, salaries and wages, truck expenses, rent, heat, light, taxes, insurance, license fees, advertising, sales expenses, repairs and maintenance of equipment and premises, interest, personal withdrawals and other expenses shall be entered in detail.
(d)  The cash receipts and disbursements book shall be totaled and reconciled with bank account and cash on hand at the close of business each month.

Source

   The provisions of this §  9.105 adopted June 26, 1952; amended through August 29, 1966; amended July 20, 1970, effective July 21, 1970, 1 Pa.B. 137.

Cross References

   This section cited in 40 Pa. Code §  9.101 (relating to records to be maintained).

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