Accounts for SolicitorsPsychology Press, 2003 - 360 The 2002 Annual Report of the Solicitors Disciplinary Tribunal stated that financial irregularity and breaches of the Solicitors Accounts Rules 1998 were the predominant cause of misconduct in approximately a third of the cases it heard. It is therefore essential that all students in Legal Practice Course and all practicing Solicitors have a good understanding of accounting principles. This book starts with basic bookkeeping principles and develops an analysis of the provisions of the Solicitors Accounts Rules 1998. This leads to an explanation of specific areas,for example, VAT accounting for disbursements, stakeholding and retirement from practice.
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Spis treści
Solicitors Accounts Special Issues | 4 |
28 | 7 |
The Solicitors Accounts Rules 1998 General Principles | 41 |
Murray 1904 1 Ch 57 271 274 276 | 45 |
24 | 51 |
Solicitors Bookkeeping General Principles | 63 |
26 | 69 |
14 | 76 |
Business Accounts General Principles | 163 |
Year End Adjustments and Procedures | 173 |
Accounts for Unincorporated Businesses | 185 |
Corporate Accounts | 197 |
Group Accounting | 217 |
Capital Funding of Companies and Reserves | 229 |
Partnership Changes | 243 |
Interpretation of Accounts | 293 |
Pomeroy and Tanner Solicitors Re 1897 1 Ch 284 97 130 | 93 |
18 | 98 |
Compliance | 135 |
Computerised Accounts | 147 |
Associated Issues | 339 |
Glossary of Accounting Terms | 347 |
353 | |