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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 updated to take account of further guidance from the SRA on the treatment of money for professional charges and disbursements in ‘Taking money for your firm’s costs’ (published 20 September 2020) and from HMRC in Revenue and Customs Brief 6 (2020): VAT treatment of property search fees charged by solicitors and conveyancers.