Solicitors' Accounts LPC Notes
For Learning and revision
The LPC Notes and On-Demand Video Tutorials will explain your obligations under the SRA Accounts Rules to keep accurate accounting records relating to the legal services solicitors provide to client. This includes the receipt and handling of client money and office money and the use of both basic and more advanced accounting ledgers.
Different transactions require you to understand the different credit and debit entries you must make into each ledger, and you will need to be familiar with the rules surrounding these entries for your Solicitors’ Account exam. Property transactions and the receipt and release of deposits and mortgage amounts can be a particularly challenging area for students, all of which is laid out in a simple and logical structure throughout this module.
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