Section 640. Legal accounting

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An essential course for readers with no accounting background and recommended for all. Topics include: bookkeeping, use of journals and ledgers, analysis of financial statements, professional responsibility of a lawyer to a corporate client and relationship to accountants involved in a client's financial affairs. Includes analysis of income statements, balance sheets, cash flow and related financial reports, including the preparation of notes to financial statements. Course also addresses lawyer's accounting and recordkeeping obligations to his client under the Virginia Code of Professional Responsibility.

Historical Notes

Derived from VR168-01-04 § 9.30, eff. March 1, 1993.

Statutory Authority

§§ 54.1-3922 and 54.1-3926 of the Code of Virginia.

                    
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