Written by two leading experts in this field, this text clarifies a subject that is often thought of as a mathematical jungle. The user-friendly format guides readers through complex concepts by enabling them to gain a thorough understanding of solicitors' accounts, from the basic accounting principles, processes and terminology, to the practical application of the Solicitors' Accounts Rules.

1. Introduction to basic book-keeping; 2. Introduction to solicitors' accounts; 3. Basic receipts and payments; 4. Fees, VAT, abatements and bad debts; 5. Transfers and split money; 6. Disbursements and VAT; 7. Trust money; 8. Accounting to the client for interest; 9. Ensuring compliance with the SAR; 10. Book-keeping systems; 11. From trial balance to final accounts; 12. Stock, depreciation and other adjustments; 13. Analysis and interpretation of accounts; 14. More advanced aspects of accounting; Appendices; Index

Roy A. ChandlerProfessor in Accounting, Cardiff Business School, John LoosemoreManaging Director, Altior Consulting and Training, Formerly Senior Lecturer in Law, University of Wales, College of Cardiff