New Jersey Administrative Code
Title 2 - AGRICULTURE
Chapter 52 - PROCESSORS, DEALERS AND SUBDEALERS
Subchapter 1 - PROCESSORS, DEALERS AND SUBDEALERS RECORDS AND REPORTS
Section 2:52-1.4 - Books and records required

i. Route number, driver's name and date;

ii. Beginning inventory of saleable units and milk and milk products;

iii. Number of units of milk and milk products loaded on truck;

iv. Number of saleable units of milk and milk products;

v. Number of spoiled units of milk and milk products;

vi. Number of units of milk and milk products sold;

vii. Volume of products totalled by units or pounds;

viii. Amounts of cash and charge sales stated separately;

ix. Route collections or charge accounts listed showing customers and amounts;

x. Amount of route money short or over;

xi. Details of any expenditures made from subparagraphs viii and ix of this paragraph.

i. A detailed accounts receivable record showing customer name, address and identifiable charges and credits. This shall be so maintained and detailed as to permit ready determination of the composition and age of the balances outstanding;

ii. Charges are to be posted in such a manner as to be readily proved to invoices or other posting documentation or record;

iii. A record of loans or notes receivable so maintained and detailed as to permit ready determination of the composition and age of the balances outstanding;

i. All cash received, from whatever source, pertaining to the licensed business, shall be entered into a detailed daily record of cash receipts which shall be traceable to a specific deposit made or other disposition of the cash received. This shall include but not be limited to collections for deliveries to accounts and other miscellaneous cash sales or income. It shall also show individual customer or other accounts affected and be supported by original documentation showing the nature of the cash receipt transaction;

ii. All moneys expended, relating to the licensed business, including but not limited to payments for purchases, expenses, rebates, and so forth, shall be entered into a detailed record of cash disbursements. These entries shall be supported by original documentation, including invoices, receipts and bills of sale or other documentation. Records of rebates, if any, are to be maintained and are to indicate details of the basis for such rebates as applied to each customer;

iii. Records required shall also include daily detailed deposit slips, voided and cancelled checks and monthly bank statements or passbooks for all bank accounts affecting the licensed business, including bank debit and credit memoranda, check stubs or duplicates, and bank reconciliations;

i. A detailed daily record of all purchases relating to the licensed business, including purchases of milk and milk products and all other items of cost and expense. These entries shall be supported by original documentation from vendors or others with whom the transactions originate;

ii. A detailed record of all assets purchased, including refrigeration and storage units;

iii. Detailed payroll and personnel records showing all employees and their individual earnings, as well as any other reimbursed expenses of officers and employees;