What is a client ledger?

If a client pays a sum of money to a solicitor, which account is it paid into?

A Cash Account is the record kept from the perspective of the 

Financial records are updated

When would a transaction be paid OUT of the office account?

If Lisa pays £300 to her solicitor for advertising costs associated with the sale of her property, where is this recorded on her ledger?

When would a figure be required in the 'balance column' of a client ledger?

In a Cash Account the 'office account' is shown on the 

A transaction recorded as a credit in the Cash Account will also be recorded as a credit in the client ledger

A Cash Account contains both office account and client account