Bookkeeping for lawyers and attorneys involves the use of clients funds for retainers and disbursements for course costs and most importantly Trust Accounting. 

In some circumstances a client will pay their lawyer a retainer which is held in trust to cover costs relating to the case as well as their fees once the work has been performed. Unlike many businesses which receive a deposit any pre-payment for legal work is held in trust for the client and is technically the clients funds until approval has been given to make payments from that account. 

Lawyers and Attorneys need to differentiate revenue and income and correct data entry at the bookkeeping stage is critical for accurate financial information and reporting. 

Accounting by Industry