Trust receipts and disbursements journal
Type the trust account's receipts and disbursements for a period, or import them from a .csv or .xlsx list. The journal puts them in date order with the account balance after every line, totals the receipts and the disbursements, subtotals each client or matter, and lists check numbers that are missing from the run or used more than once. 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.
Entries
One row per receipt or disbursement for the whole trust account, with the client or matter it belongs to and the amount as a positive number in one of the two amount columns. The journal puts rows in date order; rows with the same date keep the order they are typed in.
| Date | Check number or reference | Payee, source, or purpose | Client or matter | Received | Disbursed |
|---|
These are matched from the header words. Check them and change any that are wrong. Use either one amount column or the money-in and money-out columns.
Using the file replaces the rows typed above. The file is read in this browser and is not uploaded.
The journal
Subtotals by client or matter
Check numbers
The three-way reconciliation report takes three figures this journal produces: the closing balance, which is the trust journal balance, and the receipts and disbursements totals for its optional prior-period comparison. The client trust ledger card carries one client's balance line by line.
What gets checked
- Every journal balance re-adds from the opening balance on a second pass, line by line.
- Opening balance plus receipts minus disbursements equals the closing balance, and the closing balance is the balance after the last line.
- Every client subtotal (entries, receipts, disbursements, net change) matches a second grouping made straight from the entries, in the opposite order.
- Client receipts subtotals add up to the journal receipts total, client disbursements subtotals add up to the journal disbursements total, and client net changes add up to closing balance minus opening balance.
- Every entry is in the journal exactly once, with its own date, amount, and client or matter.
- The check numbers listed as used more than once or missing from the run match a second count.
- Findings (a check number missing or used twice, an entry with no client or matter, a line after which the journal balance is below zero) are shown as warnings beside the arithmetic checks.
How it works
- Set the starting point. Type the firm or account name, the period, and the journal balance before the first entry. A blank opening balance is zero.
- Enter or import the entries. Add one row per receipt or disbursement with its date, check number or reference, payee or source, client or matter, and the amount in the Received or the Disbursed column. Or import a .csv or .xlsx list and confirm the column mapping.
- Read the journal. The page shows every entry in date order with the account balance after it, the receipts and disbursements totals, the closing balance, a subtotal for each client or matter, and the check number findings, with the verification certificate.
- Print or export. Print the journal or save it as a PDF, or download Excel or CSV with the client subtotals and the certificate.
Worked example
A made-up March 2026 for a trust account with an opening journal balance of $41,300.00 and ten entries for three clients.
| Date | Reference | Description | Client or matter | Received | Disbursed | Balance |
|---|---|---|---|---|---|---|
| 2026-03-03 | Deposit - retainer | Alder matter | $5,000.00 | $46,300.00 | ||
| 2026-03-05 | 1039 | Court filing fee | Alder matter | $435.00 | $45,865.00 | |
| 2026-03-10 | Deposit - settlement installment | Birch estate | $7,400.00 | $53,265.00 | ||
| 2026-03-12 | 1040 | Payment to client | Birch estate | $7,300.75 | $45,964.25 | |
| 2026-03-17 | Wire in - closing funds | Cedar closing | $7,500.00 | $53,464.25 | ||
| 2026-03-20 | 1041 | Earned fees to firm | Alder matter | $2,065.00 | $51,399.25 | |
| 2026-03-24 | 1042 | Example Court Reporter | Birch estate | $1,200.00 | $50,199.25 | |
| 2026-03-26 | 1043 | Recording fees | Cedar closing | $3,149.25 | $47,050.00 | |
| 2026-03-30 | 1045 | Example Title Company | Cedar closing | $350.75 | $46,699.25 | |
| 2026-03-31 | Deposit - closing funds | Cedar closing | $2,500.00 | $49,199.25 |
Receipts total $22,400.00 and disbursements total $14,500.75, so the closing balance is 41,300.00 + 22,400.00 − 14,500.75 = $49,199.25, the balance after the last line. By client: Alder matter received 5,000.00 and disbursed 2,500.00 (net 2,500.00); Birch estate received 7,400.00 and disbursed 8,500.75 (net -1,100.75); Cedar closing received 10,000.00 and disbursed 3,500.00 (net 6,500.00). The nets add up to 2,500.00 − 1,100.75 + 6,500.00 = $7,899.25, which is 49,199.25 − 41,300.00. Six disbursements carry check numbers 1039 to 1045; number 1044 is not in the journal and is listed as a warning. The three-way reconciliation report's worked example uses the same month: a trust journal balance of $49,199.25, receipts of $22,400.00, and disbursements of $14,500.75.
The example uses made-up names and numbers.
Questions
What counts as a check number?
A reference on a disbursement row that is a whole number of one to six digits. A leading No., Check, Ck, or # is ignored, so No. 1042 and #1042 are both 1042. Longer numbers, such as wire references, and references with letters in them are left out of the review. References on receipt rows are not counted.
A check number is listed as not in the journal. Is that an error?
It is a finding, shown as a warning: the number falls between the lowest and the highest check numbers in the journal and no disbursement row carries it. The page cannot know why (a voided check, a check entered in another period, a typing slip) and says nothing about what it means.
How is this different from the negative-balance scanner?
The scanner opens a file and reports findings by client: dates a ledger ends below zero and transactions with no client. This page produces the journal itself: the account's entries in date order with separate receipts and disbursements columns, totals, a subtotal per client, and a review of check numbers. It can be typed without a file.
Does the journal keep a balance for each client?
No. It keeps the account balance, and a subtotal of each client's receipts and disbursements for the period. The client trust ledger card on this site carries one client's balance line by line.
Which file layouts can be imported?
Any .csv or .xlsx with a header row, a date column, and either one signed amount column or separate money-in and money-out columns. Header words are matched, the choices are shown, and every column can be changed. Rows that cannot be read are listed with the reason and are not added.
Does the journal say whether the account follows a rule?
No. It adds, subtotals, and lists. It makes no statement about what any rule, regulation, or agreement requires.
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 journal survives a reload; the Clear the form button removes it.
This tool calculates and checks numbers. It is not legal, tax, or medical advice.