Trust FundsIntermediateCalifornia Exam

A broker is required to maintain a columnar record (trust fund ledger) for the trust account. The purpose of this record is to:

ATrack all broker income and expenses for tax purposes
BShow all trust fund receipts, disbursements, and balances for each beneficiaryCorrect
CSatisfy the IRS requirement for businesses with escrow accounts
DDocument commission splits between associated licensees

Why Show all trust fund receipts, disbursements, and balances for each beneficiary Is Correct

Answer B: Show all trust fund receipts, disbursements, and balances for each beneficiary

The columnar record (beneficiary ledger) tracks each client's trust funds separately, showing receipts, disbursements, and the balance attributable to each beneficiary. It allows the broker to verify that each client's funds are intact at all times and is subject to DRE audit.

Exam Tip: Trust Funds

Trust fund questions test the rules for handling client money. Know the deadlines for depositing trust funds, what constitutes commingling vs. conversion, and the penalties for violations.

Key Trust Funds Terms in This Question

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