Trust account
Month-end reconciliation: September 2026
Bank statement, cash book and client ledgers have to agree to the cent, every month, within 15 working days (UGR r48).
September 2026 is signed off and locked.
Nothing can be posted into it now, by anyone. Corrections go into the current month as their own entries (UGR r38(5)).
1. Bank statement
Bank statementsClosing balance on 30 Sep 2026, from the imported statement
$484,500.002 of 2 lines this month are matched or explained.
2. Bank to cash book (statement A)
Bank statement balance$484,500.00
+Deposits not yet at the bank (0)$0.00
−Cheques not yet presented (1)$8,450.00
Reconciled cash book$476,050.00
Cash book in emu.legal$476,050.00
Difference$0.00, agrees
3. Ledgers to cash book (statement B)
| Ledger | Held for | Balance |
|---|---|---|
| 1001 | Jane Smith & Mark Smith RL-26/0141 | $72,500.00 |
| 1002 | Estate of the late Arthur Jones RL-26/0098 | $403,550.00 |
| Total | Reconciled cash book $476,050.00 | $476,050.00 Agrees |
4. Exceptions and sign-off
Signed off. The month is locked.