Accounts for solicitors 2021/2022 - Jacqueline Kempton

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.