[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-175087-105":53,"doc-detail-175087-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","sample-trust-account-ledgers-client-trust-ledger-card","SAMPLE TRUST ACCOUNT LEDGERS - Client Trust Ledger Card","","This document provides sample trust account ledger pages for legal practices, specifically focusing on general ledgers and client trust ledger cards. It emphasizes the importance of maintaining accurate and sequential records for all financial transactions, including receipts and disbursements. The general ledger requires all check numbers to be in sequence, with full descriptions of each transaction, and a note indicating that checks are allowed to clear before disbursement. Receipts must be tied to their respective receipt book numbers. Client trust ledger cards need to include client name, matter, file number, address, and attorney. Crucially, ending balances for closed matters must be zero, and the sum of all open matter balances must equal the general ledger's ending balance. The document also introduces the concept of a three-way reconciliation as of the bank statement ending date, highlighting that bolded totals should all match and indicating that additional clients or outstanding items should be listed on a separate attached sheet. These templates serve as an example of information that should be kept and one method for setting up trust accounting ledgers, though they are not presented as the sole ethically correct approach.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/sample-trust-account-ledgers-client-trust-ledger-card/175087/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/sample-trust-account-ledgers-client-trust-ledger-card/175087.png","ImageObject",442,249,{"name":88,"@type":89},"Patrick","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-24","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",19,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of these sample trust account ledger pages?","Question",{"text":109,"@type":110},"The purpose of these sample ledger pages is to demonstrate the types of information that should be kept and one method for setting up trust accounting records, not to prescribe the only ethically correct way to do so.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What information must be included on a client trust ledger card?",{"text":114,"@type":110},"A client trust ledger card must include the client's name, the matter, file number, address, and the attorney's name. It also notes that ending balances for closed matters must be zero.",{"name":116,"@type":107,"acceptedAnswer":117},"What is the significance of the 'Three-Way Reconciliation'?",{"text":118,"@type":110},"The Three-Way Reconciliation is a process as of the bank statement ending date, where specific bolded totals are expected to match, ensuring the accuracy of the trust account records.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},175087,1788318237,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":126,"read_time":9},549758146520,"https://ap-avatar.wpscdn.com/avatar/80002397d8c0411e94?_k=1775819394049821470","SAMPLE TRUST ACCOUNT LEDGERS\nPlease Note: These ledger pages are not intended to represent the only ethically correct way to keep trust accounting records. The purpose of this example is to show the different types of information which should be kept, and one way of setting up the ledgers.\nSample Page    IOLTA Trust Account General Ledger\nBlack, White & Green, P.C.\nAll check numbers in sequence.\nFull description of all transactions included.\nNote that check is given time to clear before disbursement.\nAll receipts tied to receipt book number.\nSample Page:\tClient Trust Ledger Card\nBlack, White & Green, P.C.\nName: \tNora Jones\t\tMatter: \tDivorce\t\t File No. \t02-1598\t Address:\t\t 123 Main Street\t\t\t\t\tAttorney: \t\tRLG\nAnywhere, AL 36000\nNote: Ending balance for closed matters must always come to zero.\nThe sum of the ending balances for all open matters must always equal the ending balance in the Trust Account General Ledger.\nTHREE-WAY RECONCILIATION\nAs of Bank Statement Ending:\n**TOTALS IN BOLD SHOULD ALL MATCH**\n*NOTE: If necessary, list additional clients and/or outstanding items on separate sheet and attach to this form.","cbCainPWgvRPhHY8","https://ap.wps.com/l/cbCainPWgvRPhHY8","docx",19600,"English","# Sample Trust Account General Ledger\n## Sample Client Trust Ledger Card\n## Three-Way Reconciliation","[{\"question\":\"What is the purpose of these sample trust account ledger pages?\",\"answer\":\"The purpose of these sample ledger pages is to demonstrate the types of information that should be kept and one method for setting up trust accounting records, not to prescribe the only ethically correct way to do so.\"},{\"question\":\"What information must be included on a client trust ledger card?\",\"answer\":\"A client trust ledger card must include the client's name, the matter, file number, address, and the attorney's name. It also notes that ending balances for closed matters must be zero.\"},{\"question\":\"What is the significance of the 'Three-Way Reconciliation'?\",\"answer\":\"The Three-Way Reconciliation is a process as of the bank statement ending date, where specific bolded totals are expected to match, ensuring the accuracy of the trust account records.\"}]","SAMPLE TRUST ACCOUNT LEDGERS - Client Trust Ledger Card | DOCX"]