44Trust account receipts cash book

44 Trust account receipts cash book (1) The following particulars must be recorded in a law practice’s trust account receipts cash book in relation to each receipt of trust money: (a) the date a receipt was made out for the money and, if different, the date of receipt of the money; (b) the receipt number; (c) the amount of money received; (d) the form in which the money was received; (e) the name of the person from whom the money was received; (f) details clearly identifying the name of the client in relation to whom the money was received and the matter description and (h) details clearly identifying the ledger account to be credited. (2) The date and amount of each deposit in the general trust account must be recorded in the trust account receipts cash book. (3) The particulars in relation to receipts must be recorded in the order in which the receipts are made out. (4) The particulars in relation to a receipt must be recorded not later than 4 working days after the day the receipt was made out. If the receipt is made out on Monday, that day is not counted in working out the day