Trust FundsIntermediateCalifornia Exam

Which of the following records is a broker required to maintain for the trust fund account?

AColumnar journals and a separate ledger for each beneficiaryCorrect
BA general ledger only — no individual records required
CA handwritten diary of daily deposits
DCopies of all MLS listings tied to trust accounts

Why Columnar journals and a separate ledger for each beneficiary Is Correct

Answer A: Columnar journals and a separate ledger for each beneficiary

DRE regulations require brokers to maintain columnar journal records of all trust fund receipts and disbursements, as well as individual beneficiary ledger records showing each client's balance — essential for reconciliation and audits.

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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State-Specific Concepts

Trust Account RulesDRE Regulation

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