『Records, Ledgers and Reconciliation — SQE1 FLK2 Solicitors Accounts』のカバーアート

Records, Ledgers and Reconciliation — SQE1 FLK2 Solicitors Accounts

Records, Ledgers and Reconciliation — SQE1 FLK2 Solicitors Accounts

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Your client has paid you six thousand pounds and it is all still in the client account, and you still cannot send the completion money.

Practise this topic with exam-style questions: sqe1prep.co.uk

In this episode:

  • The client ledger, not the client account, governs what you may pay
  • Credits increase the balance, debits reduce it
  • Reconcile at least every five weeks, three ways
  • No transfer to office without a bill delivered first
  • Principal method charges VAT, agency method does not

Narrated by an AI voice from a script written and checked by the editors at sqe1prep.co.uk. Educational content only — not legal advice. SQE1 Prep is not affiliated with or endorsed by the SRA or Kaplan.

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