Three-way trust reconciliation report
Type or import the figures for one date. The report puts the adjusted bank balance, the trust journal balance, and the sum of the client ledgers side by side, compares each pair to the cent, and shows any difference. It reports arithmetic only.
Everything is calculated in your browser. Nothing typed or imported here is uploaded; a draft is kept in this browser's own storage until you clear the form.
Outstanding checks
Checks written in the trust journal that are not on the bank statement yet. Amounts are entered as positive numbers.
| Date | Check number, payee, or note | Amount |
|---|
Deposits in transit
Deposits recorded in the trust journal that are not on the bank statement yet.
| Date | Note | Amount |
|---|
Client ledger balances
| Client or matter | Balance |
|---|
These are matched from the header words. Check them and change any that are wrong.
Using the file replaces the rows typed in that list. The file is read in this browser and is not uploaded.
Prior period (optional)
Fill these in to compare last period's reconciled balance, plus receipts, less disbursements, with this period's trust journal balance. Leave all three blank to skip.
The three balances
What gets checked
- Adjusted bank balance (bank ending balance minus outstanding checks plus deposits in transit) equals the trust journal balance, to the cent, with the difference shown.
- The trust journal balance equals the sum of the client ledger balances, to the cent, with the difference shown.
- The adjusted bank balance equals the sum of the client ledger balances, to the cent, with the difference shown.
- The three figures and their differences are calculated a second time, a different way, and the two calculations agree.
- Outstanding checks and deposits in transit are added again and equal the totals shown.
- No client ledger balance is below zero. A ledger below zero is listed and the check fails.
- When prior-period figures are entered: prior balance plus receipts minus disbursements equals this period's trust journal balance.
How it works
- Enter the bank side. Type the bank statement ending balance, then list the outstanding checks and the deposits in transit, or import each list from a .csv or .xlsx file and confirm the column mapping.
- Enter the book side. Type the trust journal (checkbook) balance and the balance of each client ledger, or import the ledger balances from a file. A row labelled Total in an imported file is left out so it is not counted as a client.
- Read the three balances. The page shows the adjusted bank balance, the trust journal balance, and the sum of client ledgers side by side, each pair's difference, and the verification certificate.
- Print or export. Print the report or save it as a PDF, or download Excel or CSV with the supporting lists and the certificate.
Worked example
A made-up trust account as of March 31, 2026, with two outstanding checks, one deposit in transit, and four client ledgers.
| Figure | How it is built | Amount |
|---|---|---|
| Bank statement ending balance | From the March statement | $48,250.00 |
| Outstanding checks | No. 1042 $1,200.00 + No. 1045 $350.75 | -$1,550.75 |
| Deposits in transit | March 31 deposit | $2,500.00 |
| 1. Adjusted bank balance | 48,250.00 − 1,550.75 + 2,500.00 | $49,199.25 |
| 2. Trust journal balance | From the checkbook register | $49,199.25 |
| 3. Sum of client ledgers | 12,000.00 + 30,449.25 + 6,500.00 + 250.00 | $49,199.25 |
All three figures are $49,199.25, so every pair differs by $0.00 and the report says the three balances agree. With the optional prior-period figures (prior balance $41,300.00, receipts $22,400.00, disbursements $14,500.75) the roll-forward is 41,300.00 + 22,400.00 − 14,500.75 = $49,199.25, equal to the trust journal balance. If the trust journal read $49,199.24 instead, the report would show adjusted bank − trust journal = $0.01 and trust journal − client ledgers = -$0.01, and those two checks would fail.
The example uses made-up names and numbers.
Questions
Does a passing report mean the account meets a bar rule?
No. The report is arithmetic: it shows whether three figures are equal and by how much they differ. It does not check any rule and makes no statement about what any rule, regulation, or agreement requires.
Why does a client ledger below zero fail a check when the three balances agree?
The three totals can agree while one client's ledger is below zero and another client's funds make up the difference. The total hides that, so the tool lists every ledger below zero and marks the check as failed.
Which file layouts can be imported?
Any .csv or .xlsx with a header row. The tool does not assume a layout: it matches header words such as client, matter, balance, check number, date, and amount, shows its choices, and every column can be changed. Rows that cannot be read are listed with the reason and are not added.
Are amounts for outstanding checks entered as negatives?
No. Outstanding checks and deposits in transit are entered as positive amounts. Checks are subtracted from the bank balance and deposits are added. An imported list is read the same way whichever sign the file uses.
Where is what I type kept?
In this browser only. Nothing is uploaded. A draft is saved in this browser's own storage so the form survives a reload; the Clear the form button removes it.
This tool calculates and checks numbers. It is not legal, tax, or medical advice.