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CLP Legal Practice Guides: Accounts for Solicitors 2022-23

CLP Legal Practice Guides: Accounts for Solicitors 2022-23

  • 作者:
  • 出版商: College of Law Publishing
  • ISBN: 9781915469021
  • Previous Edition ISBN: 9781914202056
  • 出版时间 June 2022
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
New Edition is available now !
  • 描述 
  • 大纲 
  • 详细

    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 clients 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 updated to take account of further guidance from the SRA on the SRA Accounts Rules 2019 and incorporates Law Society guidance on the VAT treatment of disbursements.

  • 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 2019
    Entries for Recording Simple Client Transactions
    Transfers
    Value Added Tax
    Splitting Cheques, Mixed Receipts and Dealing with Bills
    Miscellaneous Matters
    Accounting to the Client for Interest
    Financial Statements
    Accounting Problems for Solicitors
    Third Party Managed Accounts
    Compliance
    Extracts from the SRA Accounts Rules 2019

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