Law Office / Client trust ledger
Client Trust Account Ledger (New York)
Every deposit, every withdrawal, and whose money it is. A ledger book for one attorney trust, escrow or IOLA account. Type each deposit and withdrawal once, with the client it belongs to, and the sheet keeps the account balance, each client's balance and the monthly reconciliation.
For solo and small New York firms, and the bookkeepers and paralegals who keep their books. Works in Excel, Google Sheets, LibreOffice and Apple Numbers. No macros.
Scroll the sheet sideways to see all of it.
Three balances, side by side, every month
Once a month, type the ending balance from the bank statement. The sheet adds deposits in transit, takes off outstanding checks, and puts the adjusted bank balance beside the Register balance and the total of the client ledgers. All three should match.
The bank side
| Bank statement ending balance | 78,415.00 |
| Plus deposits in transit | 0.00 |
| Less outstanding checks and withdrawals | 3,000.00 |
| Adjusted bank balance | 75,415.00 |
Aug 2026, in the sample file
| 1. Adjusted bank balance | 75,415.00 | Bank minus register | 0.00 |
| 2. Register balance | 75,415.00 | Register minus clients | 0.00 |
| 3. Total of client ledgers | 75,415.00 | Bank minus clients | 0.00 |
Balanced or Not balanced
Red only ever means a problem:
- a client below zero
- a difference in the reconciliation
- an item uncleared past 90 days
- a check payable to cash
What's in the workbook
Six tabs, one folio each. The yellow cells are yours to type in. The other cells are formulas: leave them alone and they stay right.
- 1. Start HereWhat it is, how it works, how it counts, and what New York asks you to record.
- 2. Clients and MattersThe account's title and bank, who can sign and whether each signer is admitted in New York, and every client matter you hold money for.
- 3. Trust RegisterOne line per deposit or withdrawal with the fields Rule 1.15(d)(1)(i) names (date, source and description for a deposit; date, payee and purpose for a withdrawal), running account and client balances, days uncleared, and a keep-until date seven years out.
- 4. Client LedgersA trial balance of every client and a ledger card for the client you pick. A client below zero shows in red.
- 5. Monthly ReconciliationType the bank statement's ending balance. The sheet adds deposits in transit, takes off outstanding checks, and sets the adjusted bank balance beside the register and the total of the client ledgers, marked Balanced or Not balanced.
- 6. DashboardThe proof of balance today, the latest reconciliation, what needs attention and the account month by month.
Every formula was checked before it went on sale. A separate program read only the yellow input cells and worked out every running balance, client balance, days uncleared, keep-until date, reconciliation figure and dashboard figure again from scratch, then compared its answers with the spreadsheet's own, cell by cell.
It ran again on a second test file full of awkward cases, such as a client that goes below zero and comes back, a reconciliation typed one cent low, a check payable to Cash, a withdrawal with no payee, and items uncleared exactly 90 and 91 days. That file came back with 47,701 checks and no mismatches. Neither file had a single error cell.
The Register names clients and payments. Keep this file where your firm keeps client files.
Questions
Does it work in Google Sheets?
Yes. Upload the file to Google Drive, then open it. Everything works there too. It also opens in Excel, LibreOffice Calc and Apple Numbers. No macros and no add-ons.
What does the Register ask for on each line?
For a deposit: the date, the source and a description. For a withdrawal: the date, the payee and the purpose. Pick the client ID on every line, and when the item shows on your bank statement, type the date it cleared.
What if one deposit is for two clients?
Type it as two lines, one for each client, with the same reference. The bank shows one deposit; the ledgers show who it belongs to.
We keep some firm money in the account for bank charges.
Give it its own ID (the sample uses FIRM) and record the charges against it, so it never mixes with client money.
How much room is there?
8 signers, 100 client matters, 2,000 register lines and 24 months of reconciliations.
Is there a subscription?
No. It's a one-time $4.99 download. You keep the file.
What if something doesn't work?
Email contact@northlineoffice.com and include your order email. Typical response within 2 business days.
Please note
- Digital download. Nothing is shipped.
- One trust account per workbook. For a second account, use a second copy of the file. It doesn't cover your operating account.
- No macros, no add-ons, no subscription.
- An organiser, not legal or accounting advice. Keep your bank's original records as the rules require. What you enter, and when, is up to you.
- Not made by, approved by or connected with the IOLA Fund, the Lawyers' Fund for Client Protection, any bar association or any court.
- The sample firm, bank and clients are made up.
License: personal use, or use within one firm per purchase. No resale or sharing of the file.
One ledger for the account, and one for every client
A one-time download for your firm. Digital file, nothing shipped, no subscription.
Sold through Gumroad. Questions before you buy: contact@northlineoffice.com
Excel, Google Sheets, LibreOffice, Numbers
More from the Law Office: Case Deadline and Discovery Tracker, Billable Hours and Invoice Log, Executor Estate Inventory and Ledger, Medical Records Request and Chronology Log