The accounting effects of the various posting programs are described below.
| Account | Debit | Credit |
| Post Disbursement (item/batch) | ||
| Cashbook and office bank account A130 | gross amount | |
| Matter disbursement record and unbilled disbursements A120 | net amount | |
| VAT file and VAT control account L040 | VAT amount | |
| Write Off Disbursement | ||
| Matter disbursement record and unbilled disbursements A120 | amount | |
| Non-recoverable expenses E280 | amount | |
| Post Disbursement Receipt | ||
| Cashbook and office bank account A130 | amount | |
| Matter disbursement record and unbilled disbursements A120 | amount | |
| Post Bill | ||
| Matter bill record and Bill register and o/s unpaid bills A110 | gross amount | |
| Matter disbursement record and unbilled disbursements A120 * (if disbs billed exceed disbs written off) |
disbs written off (or disbs billed)* |
|
| Profit costs/fees I020 | time billed | |
| VAT file and either VAT control account L040 or VAT suspense account L140 1 | VAT amount | |
| Non-recoverable expenses E280 * (if disbs billed exceed disbs written off) |
disbs written off - disbs billed (or 0)* |
|
| Matter WIP record | time removed | |
| Post Bill Receipt - to office bank | ||
| Cashbook and office bank account A130 | gross amount | |
| Matter bill record and Bill register and o/s unpaid bills A110 | gross amount | |
| VAT control account L040 and VAT suspense account L140 1 | ||
| Post Bill Receipt - to client bank | ||
| Cashbook and client/trust bank account L010/L020 | gross amount | |
| Client account | gross amount | |
| Post Bill Credit - cancel or part cancel bill | ||
| Matter bill record and Bill register and o/s unpaid bills A110 | gross amount | |
| Bills written off E330 | net amount | |
| VAT file and either VAT control account L040 or VAT suspense account L140 1 | VAT amount | |
| Post Bill Credit - reinstate balances | ||
| Matter bill record and Bill register and o/s unpaid bills A110 | gross amount | |
| Matter disbursement record and unbilled disbursements A120 | original disbs written off | |
| Profit costs/fees I020 | original time billed | |
| VAT file and either VAT control account L040 or VAT suspense account L140 1 | VAT amount | |
| Non-recoverable expenses E280 | original disbs written off - disbs billed | |
| Matter WIP record | original time removed | |
| Post Office Receipt | ||
| Cashbook and office bank account A130 | gross amount | |
| Selected account | net amount | |
| VAT file and VAT control account L040 | VAT amount | |
| Post Office Payment | ||
| Cashbook and office bank account A130 | gross amount | |
| Selected account | net amount | |
| VAT file and VAT control account L040 | VAT amount | |
| Cashbook Transfer | ||
| From cashbook | amount | |
| To cashbook | amount | |
| Journal Transfer | ||
| From account | amount | |
| To account | amount | |
| Transfer Matter Balances | ||
| From matter disbursement record | disb amount | |
| To matter disbursement record | disb amount | |
| From matter WIP record | WIP amount | |
| To matter WIP record | WIP amount | |
| Nominal to Disbursement Transfer | ||
| From account | amount | |
| To matter disbursement record and unbilled disbursements A120 | amount | |
| Post Time Sheet (non-financial) | ||
| Matter WIP record | individual time entries | |
| Write Off Time (non-financial) | ||
| Matter WIP record | time value | |
| Post Client Receipt 2 | ||
| Cashbook and client/trust bank account L010/L020 | amount | |
| Client account | amount | |
| Post Client Payment 2 | ||
| Cashbook and client/trust bank account L010/L020 | amount | |
| Client account | amount | |
| Transfer Client to Office - to pay a bill 2 | ||
| Client cashbook and client/trust bank account L010/L020 | amount | |
| Client account | amount | |
| Office cashbook and office bank account A130 | amount | |
| Matter bill record and Bill register and o/s unpaid bills A110 | amount | |
| VAT control account L040 and VAT suspense account L140 1 | ||
| Transfer Client to Office - to settle a disbursement 2 | ||
| Client cashbook and client/trust bank account L010/L020 | amount | |
| Client account | amount | |
| Office cashbook and office bank account A130 | amount | |
| Matter disbursement record and unbilled disbursements A120 | amount | |
| Transfer Office to Client 2 | ||
| Client cashbook and client/trust bank account L010/L020 | amount | |
| Client account | amount | |
| Office cashbook and office bank account A130 | amount | |
| Matter disbursement record and unbilled disbursements A120 | amount | |
| Transfer Client to Client 2 | ||
| From client account | amount | |
| From client cashbook and client/trust bank account L010/L020 | amount | |
| To client account | amount | |
| To client cashbook and client/trust bank account L010/L020 | amount | |
| Post Client Interest 2 | ||
| Office cashbook and office bank account A130 | amount | |
| Interest paid E340 | amount | |
| Client cashbook and client/trust bank account L010/L020 | amount | |
| Client account | amount | |
Notes:
1 If the practice is on a VAT cash basis, then the VAT amount is credited to the VAT suspense account (L140) by Post Bill, and is transferred from the VAT suspense account to the VAT account (L040) by Post Bill Receipt, or Transfer Client to Office if the transfer is to pay a bill; the VAT suspense account is debited by Post Bill Credit. If the practice is on a bills delivered basis for VAT, then the VAT amount is credited to the VAT account (L040) by Post Bill, and debited by Post Bill Credit.
2 To avoid any confusion between debits and credits on the client ledger, transactions are shown on enquiries and printouts as either receipts or payments.
» Appendix B: Month End Procedures