Pennsylvania Code
Title 40 - LIQUOR
Part I - LIQUOR CONTROL BOARD
Chapter 9 - TRANSPORTATION, IMPORTATION, DISPOSITION AND STORAGE
Subchapter E - IMPORTATION AND DISTRIBUTION OF MALT OR BREWED BEVERAGES
RECORDS AND REPORTS
Section 9.104 - Perpetual inventory record
Universal Citation: 40 PA Code ยง 9.104
Current through Register Vol. 54, No. 44, November 2, 2024
(a) A perpetual inventory record shall be maintained for inventory control purposes of all stock of malt or brewed beverages. The record is the control of stock on hand and shall be used in compiling figures for the monthly report. The record shall:
(1) Be separated according to container
size (such as full barrels or half-barrels, cases of pints, quarts, cans,
splits, etc.).
(2) Show the number
of units of each size on hand at the beginning of each business day.
(3) Show the total units purchased as shown
on the purchase register and the total units sold as shown on the sales
register for each business day.
(4)
Show the closing inventory of each size and the reconciliation of the inventory
with the physical inventory of stock on hand in the warehouse.
(b) The daily totals of the purchase and sales columns shall be totaled monthly.
This section cited in 40 Pa. Code § 9.101 (relative to records to be maintained).
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