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Includes cash book summary, bank statement reconciliation with deposits not credited, unpresented cheques, and bank adjustments, plus a trust account ledger statement listing client name, identifying reference, balances and matter descriptions. Requires all marked totals to agree, with statement preparation within 15 working days and retention for 7 years.",{"@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/trust-bank-account-reconciliation-trust-form-2-monthly-reconciliation/170592/",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/trust-bank-account-reconciliation-trust-form-2-monthly-reconciliation/170592.png","ImageObject",442,249,{"name":88,"@type":89},"Himbo","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-22","2026-09-01",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",10,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"When must the monthly trust account reconciliation statement be prepared and how long must it be retained?","Question",{"text":109,"@type":110},"Prepare the statement within 15 working days after the end of the month. Retain it as a trust record for 7 years.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How do you calculate the “Unpresented Cheques” amount for the trust bank reconciliation?",{"text":114,"@type":110},"Tick off cheques presented on the bank statement against entries in this month’s trust account payments cash book and the previous month’s reconciliation. Add outstanding cheques from the previous month plus those not ticked off this month, then enter the total.",{"name":116,"@type":107,"acceptedAnswer":117},"What must be ensured regarding totals in the reconciliation?",{"text":118,"@type":110},"The reconciliation requires that all three totals marked with ** agree. This may require adjustment for statutory deposit depending on recording systems.","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},170592,1791167438,{"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":73,"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":140,"read_time":9},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","Trust Form 2\nTrust Account Monthly Reconciliation (Reg.38)\nMonth Ending:   ………………………20….\nCASH BOOK SUMMARY\nCash Book Balance from previous month\t\t\t\t$\nAdd: Total of Trust Account Receipts Cash Book\t\t\t$________________\nSub-total\t\t\t\t\t\t\t\t$\nLess: Total of Trust Account Payments Cash Book\t\t$_________________\nCash Book Balance at end of month, to be carried forward#  **\t$\nTRUST BANK ACCOUNT RECONCILIATION\nBalance as per Bank Statement\t\t\t\t\t$\nAdd:  Deposits not credited\t\t\t\t\t\t$_________________\nSub-total\t\t\t\t\t\t\t\t$\nLess: Unpresented Cheques:     (Attach separate list if necessary)\nDate\t   Chq No.\t Payee\t \tAmount\n$_________________\n$\nAdd or (Less): Any bank adjustments\t\t\t\t$_________________\nTrust Bank A/c Balance #\t\t\t\t\t**\t$\nTRUST ACCOUNT LEDGER BALANCE\nTotal of all Trust Account Ledger Balances\t\t\t**\t$\n(Attach a separate statement showing Client Name,\t\t\t__________________\nIdentifying Reference, Balance of Ledger and a short\nDescription of the Matter) #\n** \tAll three totals MUST agree.\n#  Generally does not include statutory deposit. Calculation may need adjustment, depending on your software program\nPrepared By / Date: ____________________       Checked By / Date: ___________________\n\u000eNotes to Trust Form 2\nReconciliation of Trust Records\nIntroduction\nThe reconciliation is to be completed as at the end of each calendar month by preparing a statement:\nreconciling the general trust account balance (as shown in ADI records) with the balance of the law practice’s trust account cash books;\nreconciling the balance of the trust ledger accounts with the balance of the law practice’s trust account cash books;\ncontaining a list of the law practice’s trust ledger accounts showing the name, identifying reference, balance of each and a short description of the matter to which each relates; and\nshowing the date the statement was prepared.\nThe statement must be prepared within 15 working days after the end of the month concerned and must be retained by the law practice as a trust record for a period of 7 years.  The following steps are required to complete the trust account reconciliation of a law practice.\nCash Book Summary\n1.  Enter last month’s “Balance at end of month” amount against “Balance from previous month”.\n2.  Total the “Amount” column of the trust account receipts cash book and enter the total amount against the “Monthly total” at the foot of the page.  Enter the total amount against “Total of Trust Account Receipts Cash Book” on the reconciliation.\n3.  Total the “Amount” column of the trust account payments cash book and enter the total\namount against the “Monthly total” at the foot of the page. Enter the total amount against\n“Total of Trust Account Payments Cash Book” on the reconciliation.\n4.  Calculate the “Cash Book Balance at end of month”, adjusting for the statutory deposit.**\nTrust Bank Account Reconciliation\nEnter the closing balance from the trust bank account statement against “Balance as per Bank Statement” on the reconciliation.\nTo determine the “Unpresented Cheques” amount, tick-off cheques presented on the bank statement against the entries in this month’s trust account payments cash book and also the previous month’s reconciliation. Enter on this reconciliation, any outstanding unpresented cheques from the previous month plus those not ticked-off in this month’s cash book. Enter the total amount of all unpresented cheques.\nEnter any bank charges or deposits not credited as separate items.\nCalculate the reconciled “Trust Bank Balance” and\nEnter the Statutory Deposit amount (if any), held in statutory deposit.\nEnsure that the “Trust Funds Held” agrees with the “Cash Book Balance at end of month”.  **\nTrust Account Ledger Reconciliation\nEnsure that all receipts and payments are entered on all trust ledgers.\nPrepare a statement setting out:\nthe name,\nidentifying reference,\nbalance of each, and\na short description of the matter to which each relates.\nCalculate the total and enter it against “Total of all Trust Account Ledger Balanc","cbCaia0LF2YCTW2t","https://ap.wps.com/l/cbCaia0LF2YCTW2t","docx",22846,"English","# Cash Book Summary\n# Trust Bank Account Reconciliation\n# Trust Account Ledger Reconciliation\n# Date and Sign\n# Notes to Trust Form 2 - Reconciliation of Trust Records\n## Introduction\n## Steps Required to Complete the Reconciliation","[{\"question\":\"When must the monthly trust account reconciliation statement be prepared and how long must it be retained?\",\"answer\":\"Prepare the statement within 15 working days after the end of the month. Retain it as a trust record for 7 years.\"},{\"question\":\"How do you calculate the “Unpresented Cheques” amount for the trust bank reconciliation?\",\"answer\":\"Tick off cheques presented on the bank statement against entries in this month’s trust account payments cash book and the previous month’s reconciliation. Add outstanding cheques from the previous month plus those not ticked off this month, then enter the total.\"},{\"question\":\"What must be ensured regarding totals in the reconciliation?\",\"answer\":\"The reconciliation requires that all three totals marked with ** agree. This may require adjustment for statutory deposit depending on recording systems.\"}]","TRUST BANK ACCOUNT RECONCILIATION - Trust Form 2 - Monthly Reconciliation | DOCX",1788273225]