Three-way trust account reconciliation

Trust accounting · Free reading guide

A bank statement is one view of activity. A trust-account register and individual client ledgers provide two others. Learning how those views relate helps you ask better reconciliation questions.

Build your understanding

• Use a consistent reporting date for the records being compared.
• List differences and timing items with supporting evidence.
• Assign unresolved items to a reviewer rather than forcing a match.

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.