Three-way trust reconciliation calculator

Every month, three numbers have to agree: the reconciled balance in the trust bank account, the balance shown by the trust ledger, and the total of every individual client ledger. Enter them below and this will tell you whether they tie — and, when they do not, give you the short list of things that usually cause a gap of that shape.

Nothing leaves your browser. The calculation runs on your own device, there is no account to create, and no figure you type is sent to us or stored anywhere.

1. Reconciled trust bank balance

Start from the closing balance on the trust bank statement, then adjust for anything the bank has not seen yet.

Closing balance on the bank statement

Comparison date (optional)

Appears on the printed copy.

Less: outstanding cheques

Issued but not yet cleared the bank.

Plus: outstanding deposits

Recorded but not yet on the statement.

Plus or minus: bank or posting errors awaiting correction

Enter a negative number, or use brackets, if the correction lowers the balance.

2. Trust ledger control balance

The running balance of the trust account itself — every receipt in, every disbursement out, across all clients.

Balance per the trust ledger

3. Client trust listing

The total of every individual client ledger. Pasting the balances lets the tool check each one, not just the total.

One client per line

Paste straight from a spreadsheet. Names containing commas are fine — the last figure on each line is read as the balance.

Enter the bank statement balance, the trust ledger control balance and the client listing to see the comparison.

Intaklo does this from your own ledger

The arithmetic on this page is the same code our practice management software runs — it just gets the three figures from the firm’s own trust records instead of from a form, keeps the comparison as a record, and shows which client ledger moved.

See pricing How we verify our trust accounting

Rather not type these numbers in every month?

Intaklo keeps your trust records and runs the monthly three-way comparison for each trust account. You enter the bank statement balance and outstanding items; the ledger and client figures come straight from the books rather than from a spreadsheet. When a spot audit is scheduled, the full record binder exports in one download.

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Where this requirement comes from

By-Law 9, s. 18(8) — Monthly three-way trust comparison, prepared for each trust account. Law Society of Ontario — By-Law 9
By-Law 9 — Financial transactions and records — the trust-accounting rulebook. Law Society of Ontario — By-Law 9

This is a calculator, not legal or accounting advice, and it only sees the figures you type into it. It cannot tell you whether your records are complete or correct, and rules change — your firm remains responsible for its own compliance. For the reasoning behind the arithmetic, and the regulator’s own worked examples we test it against, see how we verify our trust accounting.