Client ledgers, deposits & disbursements

Trust accounting · Free reading guide

A client ledger should let a reviewer follow the history of a matter without reconstructing it from email. Consistent identifiers and supporting documents make that history easier to understand.

Build your understanding

• Connect the matter identifier to each transaction and supporting document.
• Distinguish transaction entry from review and approval.
• Track questions without quietly overwriting the original history.

A practical starting exercise

Create a one-page map of this workflow using fictional examples. List the source information, the person who prepares it, the reviewer, and the question each step should answer. Mark any point where responsibility or evidence is unclear.

Bring those open questions to your supervisor or adviser. The exercise is intended to organize a conversation; it is not permission to change account treatment, move money, or replace an established control.

This is a reading topic, not a video course. It does not issue a completion certificate or professional credit.