{"id":4025,"date":"2022-01-06T16:38:42","date_gmt":"2022-01-06T16:38:42","guid":{"rendered":"https:\/\/store.pleasantwaste.co.za\/pw\/?p=4025"},"modified":"2023-08-18T10:39:10","modified_gmt":"2023-08-18T10:39:10","slug":"law-firm-accounting-and-bookkeeping-tips-and-best","status":"publish","type":"post","link":"http:\/\/store.pleasantwaste.co.za\/pw\/2022\/01\/06\/law-firm-accounting-and-bookkeeping-tips-and-best\/","title":{"rendered":"Law Firm Accounting and Bookkeeping: Tips and Best Practices JurisPage Legal Marketing"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Final thoughts on accounting and bookkeeping best practices<\/a><\/li>\n<li><a href=\"#toc-1\">Bookkeeping for Law Firms<\/a><\/li>\n<li><a href=\"#toc-2\">What\u2019s the difference between accounting and bookkeeping?<\/a><\/li>\n<li><a href=\"#toc-4\">Pick a lawyer-friendly merchant processor<\/a><\/li>\n<li><a href=\"#toc-6\">Open a checking, savings, and IOLTA account<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='margin-left:auto;margin-right:auto' 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width=\"252px\" alt=\"bookkeeping, accounting, bank accounts law firm\" \/><\/p>\n<p>The income statement helps law firms decide if they can generate profit by decreasing costs, increasing revenues, or both. It also grades the efficiency of the strategies employed by the firm at the beginning of a financial period. <a href=\"https:\/\/dodbuzz.com\/running-law-firm-bookkeeping\/\">law firm bookkeeping<\/a> Business owners and other executives can reference this statement or document to assess the success of their strategies. And  depending on the outcome of their analysis, they can provide solutions to increase profit.<\/p>\n<ul>\n<li>IOLTA can be used to track billable hours, expenses, client payments, and trust accounting.<\/li>\n<li>Three-way reconciliation is generally conducted every 30 to 60 days, depending on the state.<\/li>\n<li>An income or operating statement is a financial statement that shows a company\u2019s income and expenses.<\/li>\n<li>The accounting method you choose should be in place when your firm files its first tax return.<\/li>\n<li>Keep abreast of the specific rules of your local jurisdiction and leverage your tech options, and you\u2019ll be well on your way to a more streamlined accounting process for your law firm.<\/li>\n<li>There are also financial reports that go beyond following best practices for accounting and identifying growth opportunities.<\/li>\n<li>Most firms will need three business bank accounts at a minimum\u2014checking, savings, and a separate IOLTA or trust account.<\/li>\n<\/ul>\n<p>A double entry system, therefore, has two equal and corresponding sides\u2014or debits and credits\u2014and creates a balance sheet consisting of assets, liabilities, and equity. Accounting for law firms lets you collect and analyze information, and make data-driven decisions based on what money comes in and leaves your firm, so it\u2019s worth it to pay attention. QuickBooks Online is an industry leader when it comes to the best accounting software for attorneys. It&#8217;s relatively easy to use, offers plenty of features, and automates many accounting tasks. You&#8217;ll be able to import bank statements, run trust accounting reports, and print disbursements checks, all from one platform. In this section, we\u2019ll take a quick look at how the top 10 legal accounting software solutions compare against each other in terms of pricing.<\/p>\n<h2 id=\"toc-0\">Final thoughts on accounting and bookkeeping best practices<\/h2>\n<p>Your checking account is self-explanatory \u2014 its primary purpose is managing business revenue. Following the above three best practices allows you to optimize your finances. It\u2019s crucial to collect and organize your financial data regularly, not just at the end of the year. In our opinion, this is an oversight, as mismanaging these accounts can lead to serious consequences, even disbarment. Businesses are complex, and you may need to set a budget for different categories like marketing, technology, etc. With money flowing in so many different directions, it\u2019s easy to lose track.<\/p>\n<ul>\n<li>In this law firm accounting guide, we take you through law firm accounting and financial management basics to cement your knowledge and present valuable new information.<\/li>\n<li>Clients (and employees) talk, and if your finances are in shambles due to negligence, that could spell disaster for your credibility.<\/li>\n<li>When an invoice is paid, you must first allocate the payment to the incurred cost.<\/li>\n<li>The lawyers can get confused over the calculation of taxes and GST for disbursements and activities, thus, it is important to opt for a reliable bookkeeping service provider like us.<\/li>\n<li>3 components involved in the reconciliation process consist of the trust ledger, the client ledger, and the trust reconciliation.<\/li>\n<\/ul>\n<p>Any CPA should be willing to sit down with you for a free consultation. A legal bookkeeper can also help you manage your firm\u2019s budget and make sure that you are staying on track financially. The bookkeeper should also be familiar with the firm\u2019s billing cycle and invoicing procedures in order to ensure that all billable hours are accurately recorded and invoiced in a timely manner. Similarly, if you entertain clients frequently, you will want to keep track of those expenses as well. By tracking these costs throughout the year, you can ensure that you maximize your tax deductions come tax time.<\/p>\n<h2 id=\"toc-1\">Bookkeeping for Law Firms<\/h2>\n<p>The reality is that there is no scenario where it\u2019s okay to use your IOLTA in this way. We don\u2019t recommend building your business off the back of your credit card. The interest rates are high, limits are often lower than other forms of credit, and they\u2019re easily mismanaged. These are funds you must keep separate from your firm\u2019s operating funds. And without proper care, it\u2019s easy to slip up and make a dangerous error.<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"251px\" alt=\"bookkeeping, accounting, bank accounts law firm\" \/><\/p>\n<p>While savings accounts are not known for having great interest rates to keep up with inflation, having extra cash on hand is an important safety net for any business. The distinction matters because equity partners can\u2019t earn salaries like employees. They\u2019re taxed based on their portion of the firm\u2019s earnings and pay themselves through an owner\u2019s draw. Some partners also earn guaranteed payments to ensure stable income even if the business operates at a loss. Some firms promote lawyers to a partner title without making them a part owner in the business.<\/p>\n<h2 id=\"toc-2\">What\u2019s the difference between accounting and bookkeeping?<\/h2>\n<p>Your trust account should be clearly identified as &#8220;in trust&#8221; on your bank statement and cheques. Reconciling your trust account on a regular basis is a  bit like doing your taxes. You want to make sure that all of the transactions have been recorded accurately and that the account balance is correct. Bookkeepers should reconcile trust accounts on a monthly basis, to identify any errors or discrepancies.<\/p>\n<p><img class='aligncenter' style='margin-left:auto;margin-right:auto' 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width=\"251px\" alt=\"bookkeeping, accounting, bank accounts law firm\" \/><\/p>\n<p>Check out Bench\u2019s guide to recordkeeping to see record retention periods. There may be more (or fewer) documents to track depending on your firm. We\u2019ve said it again and again, but never, ever mix your personal and your business finances. If they don\u2019t, you need to go over every single transaction to see where the error lies. You should never, ever borrow money from your IOLTA before you\u2019ve earned those fees.<\/p>\n<p>The December 31 bank statement shows a balance that is $10,000 less than your books or the client\u2019s trust ledger due to a timing difference. You would note this in your reconciliation report and ensure your January 31 bank statement includes the deposit. For a CPA to work effectively, they will need you to provide accurate, up-to-date financial statements. Whether you\u2019re good with numbers and spreadsheets or not, every lawyer needs to understand the basic role that bookkeeping plays in their business. Your business\u2019s accounting method will affect cash flow, tax filing, and even how you do your bookkeeping.<\/p>\n<ul>\n<li>The most powerful solution to this problem is taking the time to frequently update your books (or outsourcing your bookkeeping to a team that will reconcile the numbers for you).<\/li>\n<li>This makes it much easier for your accountant to prepare financial statements and tax returns.<\/li>\n<li>Bookkeepers should reconcile trust accounts on a monthly basis, to identify any errors or discrepancies.<\/li>\n<li>Your firm\u2019s jurisdiction can create variances on what the ethics are, but there are standard accounting basics that lawyers must follow.<\/li>\n<li>Not all income is revenue \u2014 this is a distinction that needs to be made or you could have to deal with inaccurate bookkeeping.<\/li>\n<li>No additional software is necessary to access the powerful accounting and bookkeeping tools that you would expect to find in high-quality programs.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Final thoughts on accounting and bookkeeping best practices Bookkeeping for Law Firms What\u2019s the difference between accounting and bookkeeping? Pick a lawyer-friendly merchant processor Open a checking, savings, and IOLTA account The income statement helps law firms decide if they can generate profit by decreasing costs, increasing revenues, or<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[104],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/posts\/4025"}],"collection":[{"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/comments?post=4025"}],"version-history":[{"count":1,"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/posts\/4025\/revisions"}],"predecessor-version":[{"id":4026,"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/posts\/4025\/revisions\/4026"}],"wp:attachment":[{"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/media?parent=4025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/categories?post=4025"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/store.pleasantwaste.co.za\/pw\/wp-json\/wp\/v2\/tags?post=4025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}