Sane Bhengu-Board Exams Tutor

24/02/2026

Breaking down Correspondence: Instructing Attorney

23/02/2026

📚 Let’s Talk Trust Monies

All monies received from clients are processed via the Trust Cashbook

The transaction would be recorded as follows :

Dr : Trust Cashbook
Cr: Client Trust Ledger

Clients in Trust are Trust liabilities, meaning this is the money owing to clients from the Trust Account.

Each client has their own respective Trust Ledger.

NB: All monies held in Trust belong to clients. As such, you cannot process business related transactions (expenses)from the Trust Account such as :

* Payment of Rental
* Payment of Insurance
* Payment of vehicle instalments

How do you then pay yourself monies due and owing to you from the Trust Account ???

1. Establish how much the client owes you in BUSINESS
2. Establish how much funds they hold in Trust

And how do we do this ?

1. Balance the clients business ledger , the difference between the Debit and Credit side is what is due and owing to you ( Debit Balance)
2. Balance the Trust ledger , the difference between the Debit side and the Credit side is what they have available to PAY you ( credit Balance )
3. Draw a TRANSFER JOURNAL as follows :

Dr Client Trust Ledger
Cr Client Business ledger
Narration: Being Transfer

4. POST the Journal Entries into the respective Ledger accounts
5. You may now proceed to pay yourself, this is how:

Cr : Trust Cashbook
Dr : Business Cashbook

What if the amount owing to you is greater than the balance held in Trust for the particular client ??

1. Simple- Process ONLY what is available as the balance in Trust and not a cent more.

21/02/2026

21/02/2026

Paper 4 Is Around the Corner , so Let’s Prepare Together

With the board exams fast approaching, I know many candidate attorneys are starting to feel the pressure ,especially about Paper 4: Legal Bookkeeping.

* Reconciliations that don’t balance;
* Section 86(3) and 86(4) investments ;
* Conveyancing ;
* Correspondence ( Instructing/Instructed) ;and
* Own Account

All this can feel overwhelming.

That’s why, over the next few days, I’ll be starting a Legal Bookkeeping Revision Series here on my page .

My goal is to help you approach the exam feeling prepared and confident ,not panicked.

If you’re writing this sitting, I’d love for you to:
✔️ Follow my page so you don’t miss the posts
✔️ Engage in the comments
✔️ Tag a fellow candidate attorney who needs this
✔️ Inbox me if you’d like structured revision sessions or exam preparation

Let’s tackle Paper 4 properly this time.

Comment below and tell me what topic in Legal Bookkeeping stresses you out the most?

05/02/2026

I’m back 😊

I still offer legal bookkeeping tutoring for PLT and Attorneys Admission Board exam preparation. Classes are offered virtually and in person.





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24/02/2024

A guide to understanding Bank Recons and Supplementary Cashbooks.

Know where to Correct Errors (B/R or SCB).

Know where to record outstanding transactions.

Getting ready for the board exams/Plt/Pmt

18/02/2024

First session of 2024 Attorneys admission exams are a little under a month away.

Join my Paper 4 tutorial sessions and let me help you understand those basic accounting principles.

Contact classes : Pietermaritzburg
Virtual classes : MS Teams

02/11/2023

Yesterday we hosted our first session for going over the LPBK August 2023 exam.

Please join our WhatsApp group to ensure that you do not miss out on the session scheduled for tomorrow, Friday 03 November at 18:00.

Link for MsTeams will be shared in the group .

WhatsApp Group Invite

27/10/2023

Congratulations to the colleagues who have passed the exams!!

To those who have obtained an oral or perhaps didn’t make it, remember if it was easy, everybody would be doing it.

I have decided to host a revision session where we go over the August 2023 Paper 4 exam together over MS Teams, and if you’re in luck and are based in Pietermaritzburg, we can do it in person.

This will be at *NO COST* to you. You’ve come this far, you deserve that helping hand.

Please follow this link and join the group.

WhatsApp Group Invite

26/10/2023

As we await the anticipated release of the August 2023 Attorney’s Admission Board Exams results, take heart and remember that you’ve worked very hard to get to where you are now.

it through.

05/10/2023

As Legal Practitioners we encounter Legal Bookkeeping at University level, to engaging with same at Law School, Admission Board exams and finally Practice Management Training.

After having spent a couple of years within the legal sphere and engaging with colleagues I’ve come to learn that many are challenged within the area of Accounting.

Sadly, some have duped the module as being a monster. Well, I am coming to everyone’s aid and together we will break the chain.

Thank you for following the page and I look forward to engaging and offering my services the best way I can.