The next step in the process is to enter the deposit details into the trust receipt cashbook. All receipts are entered into the one journal and it is good practice to enter the receipts into the journal in numerical order. The following details must be included in the journal;

• a) Date trust money received
• b) Date trust receipt issued if different from received date
• c) Name of person
• d) Name or identifying code on whose behalf it was paid
• e) Brief description of matter
• f) Amount received
• g) Trust account receipt number
• h) Date trust money is paid to agents trust account