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How to do the purchase ledger?
The purchase ledger mainly includes the following contents: purchase time, purchase name, purchase specification, purchase quantity, purchase unit price, supplier, supplier phone number, acceptance, consignee signature, remarks column, etc.

The main points of making purchase ledger include the relevant details of purchased products.

Note: Refer to relevant purchasing ledger.

In order to strengthen the safety supervision and management of food and other products, further clarify the responsibilities of producers and operators, supervision and management departments and local people's governments, strengthen the coordination of various supervision and management departments, and ensure human health and life safety, the Special Provisions of the State Council on Strengthening the Safety Supervision and Management of Food and Other Products are formulated. The State Council promulgated and implemented on July 26th, 2007.

Article 5 of "the State Council Special Provisions on Strengthening the Safety Supervision and Management of Food and Other Products" (hereinafter referred to as "Special Provisions") promulgated and implemented on July 26, 2007 stipulates that sellers must establish and implement the incoming inspection and acceptance system, verify the supplier's business qualification, verify the product qualification certificate and product identification, establish a product incoming ledger, and truthfully record the product name, specification, quantity, supplier and their contact information, purchase time and so on. The "Special Provisions" clearly pointed out that it is the legal obligation of food operators to establish a purchase ledger.

If the seller fails to establish and implement the incoming inspection and acceptance system and the incoming (sales) goods ledger system, the supervision and management department shall order it to stop selling; If the inspection report or a copy of the inspection report cannot be provided to sell the products, the illegal income and the illegally sold products shall be confiscated and a fine of 3 times the value of the goods shall be imposed; If serious consequences are caused, the license shall be revoked by the original issuing department.

In addition, a few days ago, the State Administration for Industry and Commerce issued the "Guiding Opinions on Standardizing the System of Receiving Tickets for Food Purchase and the System of Purchasing Accounts" (hereinafter referred to as the "Opinions"), requiring food sellers to check the inspection reports of the purchased foods every six months. When purchasing edible agricultural products produced and sold by themselves, food business operators should ask for and carefully examine the identity certificates of suppliers and the inspection and quarantine certificates of edible agricultural products that should be inspected and quarantined.

References:

Special Provisions of the State Council on Strengthening the Safety Supervision and Management of Food and Other Products-Baidu Encyclopedia