Law firm accounting: one general ledger, no month-end migration
Most firms run practice software and accounting software, plus the monthly ritual of moving numbers between them. Justiora removes the ritual: the ledger is not an export destination — it is where every business event happens in the first place.
Double-entry at the core, not bolted on
Every action in Justiora — a timesheet, an invoice, a trust deposit, an online payment, an expense — posts a balanced journal entry the moment it happens. Three rules are non-negotiable:
- Strict double entry: Σ debits = Σ credits on every journal, enforced by database constraint and API validation. An unbalanced entry cannot exist.
- Immutability: a posted journal is never edited — corrections post a reversal and a new entry, so the audit trail is the ledger itself.
- Control accounts: receivables, payables and client funds require a subledger; balances always tie to the underlying invoices and positions.
Statutory charts as a mapping layer
The engine keeps stable internal account codes; a mapping layer presents the statutory chart your accountant and your regulator expect:
| Country | Chart | Presentation |
|---|---|---|
| Belgium | PCMN | Reports, exports and VAT register in the minimum standard chart |
| France | PCG | Plan comptable général presentation on the same journals |
| United Kingdom | UK | UK-style nominal presentation |
| United States | US GAAP | US-style chart presentation |
Change the country and the accounts adapt — without touching a single journal. Multi-jurisdiction firms keep one ledger, several statutory faces.
VAT and bank, where the errors usually live
VAT is computed per invoice line at posting time and accumulates in a VAT register that ties to the ledger by construction — the return is a report, not a reconciliation. Bank statements import via CODA, CAMT.053, OFX/QFX, BAI2 or CFONB 120; lines match automatically on structured references, receipts post themselves, and the exceptions queue holds whatever needs a human.
1010 Operating bank Dr 1,450.00
1200 Accounts receivable Cr 1,450.00
Analytics on every line: P&L per matter for free
Every ledger line carries its matter, client and fee earner. Profitability per matter, per client and per fee earner, WIP ageing, lock-up and realisation are therefore queries on the ledger, not month-end reconstructions. The number the partner sees is the number the accountant signs.
Year-end without archaeology
Because entries were balanced and immutable all year, closing is procedural: accruals and provisions post as journals, the result transfers to retained earnings, and the file your external accountant receives is a ledger with drill-down to every source document — structured invoices included.
Frequently asked questions
Which charts of accounts does Justiora support?
Belgium PCMN, France PCG, UK and US — as presentation layers over stable internal codes. Change the country and reports adapt without touching a single journal.
Which bank formats can be imported?
CODA (Belgium), CAMT.053, OFX/QFX, BAI2 and CFONB 120. Lines match automatically on structured references; unmatched lines land in an exception queue.
Can our external accountant still work with it?
Yes — the accountant reviews a ledger that is already complete and balanced, with drill-down from any balance to the source document, and standard exports.
Does Justiora report profitability per matter?
Yes. Every ledger line carries matter, client and fee earner, so P&L per matter, WIP ageing and lock-up are read directly off the ledger.
See your firm on one ledger.
A 30-minute demo with your own scenarios — from the timesheet to the year-end close.
Book a demo — finance@justiora.com