987.9 Trust Fund Journal (PDF Format)

987.9 Trust Fund JournalInstructions1. Make all entries in chronological order.2.Account for all checks. If a check is voided, enter the check number and write "void" on thedescription line.3.Mark all invoices, vouchers, receipts, bills, etc., with the check number and date paid, filein chronological order.4.Complete column entries as follows:Date: The date of the check or date funds were received.Check #: The number of the check being written.Reference #: The pre-printed number on the invoice, voucher, receipt, bill, etc., for whichthe check is being written.Payee/Description: The person or company to whom the check is made payable, or thesource of funds received (e.g. funds advanced from the Court or interest earned on fundsdeposited in the checking account).Disbursements: The amount of each check written.Funds Received: The amount advanced by the Court or interest earned. Retain a copyof all Court orders which authorized 987.9 advances with the journal.Balance: A running balance of the amount of money in the trust account.5.Retain all cancelled checks, bank statements, Court orders, paid invoices, vouchers,receipts, bills, etc., with the journal. Checks should be in numeric order. All otherdocuments should be filed in chronological order.03/23/11