7 Pa. Code § 147.5 – Control accounts.

(a) Dealers shall maintain in their general ledgers, or equivalent books of record, separate control accounts covering the following items:
1. (1) Accounts receivable arising from sale of merchandise.
2. (2) Amounts due a dealer for loans, advances, notes and equipment.
3. (3) Payments made to customers for any purpose.
(b) Dealers shall maintain a subsidiary record for each customer or subdealer in support of the control accounts.