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Solicitors Accounts - FLK2
Definition (Client money)
What you need to know for the SQE 1 exam (11:51)
Study notes with easy-to-learn diagram
The Rule (Requirement to pay client money into a client account - Client money)
What you need to know for the SQE 1 exam (9:09)
Study notes with easy-to-learn diagram
Circumstances in which client money may be withheld from a client account (Client money)
What you need to know for the SQE 1 exam (14:05)
Study notes with easy-to-learn diagram
Repayment (Client money)
What you need to know for the SQE 1 exam (0:49)
Study notes with easy-to-learn diagram
'T-accounts' - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (2:49)
Study notes with easy-to-learn diagram
'Debits' and 'credits' - asset accounts - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (4:43)
Study notes with easy-to-learn diagram
'Debits' and 'credits' - liability & equity accounts - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (6:57)
Study notes with easy-to-learn diagram
Solicitors account entries - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (6:25)
Study notes with easy-to-learn diagram
Meaning and name of account (Client account)
What you need to know for the SQE 1 exam (6:49)
Study notes with easy-to-learn diagram
Obligation not to use client account to provide banking facilities (Client account)
What you need to know for the SQE 1 exam (3:20)
Study notes with easy-to-learn diagram
Withdrawals and accounting entries required (Client account)
What you need to know for the SQE 1 exam (11:58)
Study notes with easy-to-learn diagram
Requirement to keep client money separate from money belonging to the authorised body
What you need to know for the SQE 1 exam (0:31)
Requirement to pay interest on client money (Interest)
What you need to know for the SQE 1 exam (8:07)
Study notes with easy-to-learn diagram
Breach of the SRA Accounts Rules
What you need to know for the SQE 1 exam (Accounting entries required) (7:36)
Study notes with easy-to-learn diagram
Disbursements using the agency and principal methods
What you need to know for the SQE 1 exam (11:16)
Study notes with easy-to-learn diagram
Transfers (Requirement to keep and maintain accurate records in client ledgers, including requirement to carry out reconciliation of client accounts and to keep a record of bills to include)
What you need to know for the SQE 1 exam (6:59)
Study notes with easy-to-learn diagram
Submission, reduction and payment of bills including the VAT element
What you need to know for the SQE 1 exam (9:10)
Study notes with easy-to-learn diagram
Operation of joint account; operation of a client’s own account
What you need to know for the SQE 1 exam (10:51)
Study notes with easy-to-learn diagram
Third-party managed accounts
What you need to know for the SQE 1 exam (5:53)
Study notes with easy-to-learn diagram
Obtaining and delivery of accountants’ reports; storage and retention of accounting records
What you need to know for the SQE 1 exam (9:35)
Study notes with easy-to-learn diagram
Additional materials
Accounting Basics
Income (Transactions without VAT - Without client account) (2:53)
Expenses (Transactions without VAT - Without client account) (1:34)
Income (Transactions without VAT - With client account) (4:57)
Expenses - Agency method (Transactions without VAT - With client account) (1:57)
Expenses - Principal method (Transactions without VAT - With client account) (8:48)
Income (Transactions with VAT - Without client account) (4:58)
Expenses (Transactions with VAT - Without client account) (2:43)
Income (Transactions with VAT - With client account) (5:29)
Expenses - Agency method (Transactions with VAT - With client account) (2:05)
Expenses - Principal method (Transactions with VAT - With client account) (8:16)
Interest from General Client Account (Interest) (4:50)
Interest from SDDCA (Interest) (8:07)
Stakeholder (Conveyancing) (3:21)
Mortgage advance (Conveyancing) (8:54)
Mortgage redemption (Conveyancing) (9:33)
Bridging finance (Conveyancing) (3:05)
Abatement - Reducing a bill (3:32)
Correction of breach (6:37)
Acting for administrator and beneficiary (1:49)
Petty cash (8:05)
Income (Transactions with VAT - With client account)
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