Law Office / Trust account reconciliation (New Jersey)
Attorney Trust Account Reconciliation Workbook (New Jersey)
Four figures, every month: the journal, the checkbook, the bank statement and the client ledgers, side by side, with the one that is out and by how much.
The trust account records a New Jersey practice keeps, in one workbook. For lawyers and the bookkeepers who work with them. Type each receipt and payment with its client ID, mark the date it cleared the bank, and once a month type the statement and checkbook balances. The sheet works out the other two figures, every client's balance, the trial balance against the control figure and the Check notes.
Works in Excel 2016 or later, Google Sheets and LibreOffice. No macros.
Scroll the sheet sideways to see all of it.
How the four figures work
R. 1:21-6(c)(1)(h) names four balances, not three: the cash balance from the receipts and disbursements journals, the checkbook balance, the bank statement balance and the client ledger balances. The Reconciliation tab shows all four for each month of the year.
You type two of them. The bank statement balance and the checkbook balance come from your own papers. The sheet adjusts the bank figure for deposits not yet on the statement and payments not yet cleared, from the cleared dates you mark on the Trust Journal, and works out the journal cash balance and the client ledger total.
When they don't agree, the Result column names the figure that is out and by how much. When they do, it says All four agree, which means the four figures match for that month and nothing more.
March 2026 (sample)month ends Mar 31, 2026
- Journal cash balance23,955.00
- =Checkbook balance23,955.00
- =Bank, adjusted23,955.00
- =Client ledgers total23,955.00
All four agree
- 1Jan 22, 2026Atlantic Mutual InsuranceSettlement proceeds+75,000.0075,000.00
- 2Jan 28, 2026Thomas BrennanNet settlement to client-48,150.0026,850.00
- 3Jan 28, 2026Ridgeline & Okafor LLCFee per closing statement-24,350.002,500.00
- 4Feb 10, 2026Riverside Medical GroupMedical lien payoff-1,800.00700.00
The sample client Brennan's single page from the Client Ledger tab, with 700.00 still held while prior counsel's claim is disputed. The firm, clients and amounts are made up.
What the sheet works out, and what it leaves to you
| What | What the sheet does | The Check note you might see |
|---|---|---|
| The four figures | Each month you type the bank statement balance and the checkbook balance. The sheet works out deposits not yet on the statement, payments not yet cleared, the journal cash balance and the client ledger total, and shows whether all four agree. | Check: bank differs from the journal by 15.00. |
| Trial balance | Every client's balance at a date you pick, totalled and set against the control figure: the opening balance, plus receipts, less disbursements. | Check: the trial balance differs from the control figure by 250.00 |
| Withdrawals | Marks an ATM or cash withdrawal and a check payable to cash on the row where you type it. | Check: ATM or cash withdrawal; R. 1:21-6(c)(2) prohibits it |
| Transfers and signers | Marks a transfer out with no signed instructions or bank confirmation marked, and a signer not marked as admitted in New Jersey. | Check: transfer without signed instructions or bank confirmation |
| Client balances | Runs a balance for each client in journal order and marks the row that takes one below zero. | Check: this client's balance goes below zero |
| Disputed funds | Holds each disputed amount apart and marks a payment that dips into it until you mark it severed. | Check: this dips into disputed funds held for the client |
Every Check note describes what you typed. None of them decides anything.
The Dashboard
The year at a glance, from the rows you typed. These are the sample's figures.
The rules it quotes
The Rules tab quotes 11 passages of R. 1:21-6(c) and RPC 1.15 word for word, with the web address on njcourts.gov and the date each was read. Here they are in plain words.
| What | In plain words | Source |
|---|---|---|
| Keep the records | Keep the records current and keep them for seven years after the event they record. | R. 1:21-6(c)(1); RPC 1.15(a) |
| The journals | Receipts and disbursements journals with the date, source and description of each deposit and the date, payee and purpose of each payment. | R. 1:21-6(c)(1)(a) |
| Withdrawals | Only by transfers the attorney authorises in writing and the bank confirms, or by check to a named payee, never to cash. Only an attorney admitted in New Jersey signs on the trust account. | R. 1:21-6(c)(1)(a) |
| Ledgers and trial balance | At least one ledger page for each trust client, and a regular trial balance that agrees with the control figure. | R. 1:21-6(c)(1)(b) |
| Client identifier | Checks, withdrawals and deposit slips for a client carry the client's last name or the matter's file number. | R. 1:21-6(c)(1)(g) |
| Monthly reconciliation | At least monthly, the journal cash balance, the checkbook balance, the bank statement balance and the client ledger balances are reconciled. | R. 1:21-6(c)(1)(h) |
| No ATM, no overdraft protection | No ATM or cash withdrawals from a trust account, and no agreement for overdraft protection on one. | R. 1:21-6(c)(2) and (3) |
| Disputed funds | Property both the lawyer and another person claim stays separate until their interests are severed, and a disputed portion stays separate until the dispute is resolved. | RPC 1.15(c) |
The sheet never says the account meets a rule. You review and sign off each reconciliation. Rules change, so check the current text on njcourts.gov before relying on it.
What's in the file
Ten tabs, each under the ink band with a copper 4 over an equals sign. Parchment cells are yours to type in. Grey cells are formulas: leave them alone and they stay right.
- 1 Start HereThe firm, the trust and business accounts, the year and the opening balances, then how the tabs fit.
- 2 ClientsOne row per client, with what was held at the start of the year, received, paid out, the balance now and anything disputed.
- 3 Trust JournalEvery receipt and payment with its client ID, source or payee, purpose, signer and cleared date, and running account and client balances.
- 4 ReconciliationTwelve months. You type the statement and checkbook balances; the sheet works out the rest and names the figure that is out.
- 5 Trial BalanceEvery client's balance at a date you pick, and their total against the control figure.
- 6 Client LedgerType a client ID and print that client's single page with a running balance.
- 7 Disputed FundsEach amount held separate, who claims it, since when, and the date it was severed.
- 8 Business JournalThe business account's money in and out with a running balance.
- 9 RulesR. 1:21-6(c) and RPC 1.15, word for word, with the web address and the date read.
- 10 DashboardThe year at a glance: months done and months out, the trial balance, disputed funds held and open Checks.
Yours to type inWorked out by the sheetOnly for a Check noteAll four agree, and the rule under each bandThe band on every tab
Every figure was checked before it went on sale. LibreOffice recalculated the workbook, and a separate program read it back and compared it with figures worked out by hand: each month's four figures and the items not yet cleared, the trial balance and the control figure, every client's balance, the Brennan ledger page and the Dashboard counts.
Then eight test copies each set off one guard: an ATM withdrawal, overdraft protection marked Yes, a receipt with no client ID, a payment into disputed funds, a transfer without its paperwork, a client taken below zero, an opening balance that doesn't match, and a check to cash. Each copy showed its Check, and the month it touched named the right figure.
Questions
Does it work in Google Sheets?
Yes. Upload the file to Google Drive, then open it. Every formula is a plain one, so it works there too. It also opens in Excel 2016 and later and LibreOffice Calc, with no macros and no add-ons.
Does it tell me my account meets the rule?
No. All four agree means the four figures match for that month, nothing more. You review and sign off each reconciliation, and the Rules tab quotes the text so you can read it yourself.
Why four figures and not three?
R. 1:21-6(c)(1)(h) lists the journal cash balance, the checkbook balance, the bank statement balance and the client ledger balances. A three-way reconciliation leaves out the checkbook, so the sheet keeps all four.
Where do my own funds for bank charges go?
On their own row on Clients (the sample calls it FIRM-CHARGES), and the bank charges come off that row. That keeps the client ledgers adding up to the account.
Can I print one client's ledger page?
Yes. Type the client ID on the Client Ledger tab and it fills with every receipt and payment for that client in journal order, with a running balance.
How much room is there?
One trust account and one year per workbook, with 1,500 journal rows, 300 clients, 150 disputed holds, 600 business account rows and twelve months of reconciliation. Start a new workbook each year.
Is it only for New Jersey?
It was built around New Jersey's R. 1:21-6 and RPC 1.15, which the Rules tab quotes. The journal, ledgers and reconciliation work for any trust account, but other states' rules differ.
Is there a subscription?
No. It's a one-time download, for personal use or use within one firm per purchase. You keep the file.
What if something doesn't work?
Email [email protected] and include your order email. Typical response within 2 business days.
Please note
- Digital download. Nothing is shipped.
- No macros, no add-ons, no subscription.
- An organiser, not legal advice. The sheet never says the account meets a rule: All four agree means the four figures match for that month, nothing more. The Rules tab quotes the text for reference, and every Check note describes what you typed; none of them decides anything.
- Not connected with the State of New Jersey, the New Jersey courts, the Office of Attorney Ethics or any bar association.
- The file holds client money matters: keep it password-protected.
- The sample firm, clients and amounts are made up.
License: personal use, or use within one firm per purchase. No resale or sharing of the file.
Four figures, every month
A one-time download, for personal use or use within one firm per purchase. Digital file, nothing shipped, no subscription.
Sold through Gumroad. Questions before you buy: [email protected]
Excel 2016 or later, Google Sheets, LibreOffice
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