Trust FundsIntermediateCalifornia Exam

What is a 'columnar cash record' (general journal) in trust fund accounting?

AA spreadsheet tracking all property listings, as required by DRE trust account regulations
BA chronological log of all trust fund receipts and disbursements, showing balance at all timesCorrect
CA record of the broker's business income and expenses, consistent with standard broker trust accounting practice
DA record of all commission payments to salespersons, per California trust fund record-keeping requirements

Why A chronological log of all trust fund receipts and disbursements, showing balance at all times Is Correct

Answer B: A chronological log of all trust fund receipts and disbursements, showing balance at all times

A columnar cash record (or general trust fund journal) maintains a chronological record of all money received and disbursed from the trust account, including the date, source, amount, and running balance. It is a required trust fund record in California.

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.

People Also Study

State-Specific Concepts

Trust Account Rules

Practice More California Real Estate Questions

1,500+ questions covering all exam topics. Start free — no signup required.

Take the Free California Quiz →