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Solicitors Accounts - FLK2
Definition (Client money)
What you need to know for the SQE 1 exam (11:51)
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SQE 1 exam practice test
Requirement to pay client money into a client account (Client money):
1. The Rule - What you need to know for the SQE 1 exam (9:09)
2. The Exceptions - What you need to know for the SQE 1 exam (3:19)
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1. The Rule - SQE 1 exam practice test
2. The Exceptions - SQE 1 exam practice test
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)
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SQE 1 exam practice test
Repayment (Client money)
What you need to know for the SQE 1 exam (0:49)
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'T-accounts' - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (2:49)
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'Debits' and 'credits' - asset accounts - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (4:43)
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SQE 1 exam practice test
'Debits' and 'credits' - liability & equity accounts - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (6:57)
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SQE 1 exam practice test
Solicitors account entries - Accounting entries required (Client money)
What you need to know for the SQE 1 exam (6:25)
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SQE 1 exam practice test
Meaning and name of account (Client account)
What you need to know for the SQE 1 exam (6:49)
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SQE 1 exam practice test
Obligation not to use client account to provide banking facilities (Client account)
What you need to know for the SQE 1 exam (3:20)
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SQE 1 exam practice test
Withdrawals and accounting entries required (Client account)
What you need to know for the SQE 1 exam (11:58)
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SQE 1 exam practice test
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)
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SQE 1 exam practice test
Duty to correct breaches of SRA Accounts Rules promptly on discovery & Accounting entries required (Breach of the SRA Accounts Rules)
What you need to know for the SQE 1 exam (Duty to correct breaches of SRA Accounts Rules promptly on discovery) (0:40)
What you need to know for the SQE 1 exam (Accounting entries required) (7:36)
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SQE 1 exam practice test
Disbursements using the agency and principal methods
What you need to know for the SQE 1 exam (11:16)
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SQE 1 exam practice test
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)
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SQE 1 exam practice test
Submission, reduction and payment of bills including the VAT element
What you need to know for the SQE 1 exam (9:10)
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SQE 1 exam practice test
Operation of joint account; operation of a client’s own account
What you need to know for the SQE 1 exam (10:51)
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SQE 1 exam practice test
Third-party managed accounts
What you need to know for the SQE 1 exam (5:53)
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SQE 1 exam practice test
Obtaining and delivery of accountants’ reports; storage and retention of accounting records
What you need to know for the SQE 1 exam (9:35)
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SQE 1 exam practice test
1. The Rule - SQE 1 exam practice test
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