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CLP Legal Practice Guides: Accounts for Solicitors 2024/25

CLP Legal Practice Guides: Accounts for Solicitors 2024/25

作者： Jacqueline Kempton; Lesley King
出版商： College of Law Publishing
ISBN: 9781915469786
出版时间 June 2024
规格： Paperback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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Accounts for Solicitors is a practical introduction to a subject that all practising solicitors need to understand. The text is divided into two parts: the first explains fundamental accounting concepts to allow students to read and interpret end of year accounts, the second deals with the accounts of solicitors and, in particular, the need to account for a client’s money.

Written in simple, non-technical language, Accounts for Solicitors provides a clear and comprehensive introduction to this complex subject with worked examples, self-test sections and key learning points at the end of each chapter to help illustrate and reinforce the unfamiliar, and often difficult, concepts involved.

Part II of the book has been completely rewritten to take account of the new SRA Accounts Rules 2019 and the change from detailed and prescriptive Rules to a simpler system focusing on key principles.
Business Accounts

Introduction
Double Entry Bookkeeping
Final Accounts
Adjustments
Partnership Accounts
Introduction to Company Accounts
Company Accounts: Regulation and Format
Analysis of Accounts

Solicitors’ Accounts

The SRA Accounts Rules 2011
Entries for Recording Simple Client Transactions
Transfers
Value Added Tax
Splitting Cheques and Receiving Cheques in Payment of a Bill
Accounting to the Client for Interest
Financial Statements
Accounting Problems for Solicitors
Compliance
Extracts from the SRA Accounts Rules 2011

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