Lisa Elliot, Pink Larkin Halifax, Nova Scotia
Pat Cunningham, PCLaw CIC, Time Matters CIC
C & S LegalTech Consulting Group, LLC
Not sure if you're just using couriers as an example, but I enter almost ALL courier charges via Expense Recovery, usually at time of billing. The g/l account that the expense goes to is Courier Recovery, and then I pay the couriers through payables using the Courier Expense g/l. One the trial balance we can see how much we're collecting - exactly the same as photocopy, fax, etc. etc. We have a government corporation as a client and they do not pay courier charges. Of course there are exceptions, but most of my payables are not allocated to matters.
Susanne Koonts Ives Burger Barristers & Solicitors Courtenay, BC Canada PCLaw v. 10.05 PCLaw user since 1999
I guess it makes a difference what country you're in!! Our tax laws seem to be very different. Our partners pay tax on their draws, which is their income, and the partnership - the firm itself - does not pay tax at all. At any rate all I've ever used is accrual accounting. In our case as a small firm, most of the file disbursements you mention are paid directly from the matter as soon as the invoice comes in, just as court fees and land title fees are. At any rate I hope my answer was of some use to Lisa.
However, if you're entering matter charges as payables and you don't have the bill, wouldn't you just enter a debit or credit invoice to adjust for changes before you run (pay) the payables? Perhaps there are changes to the program in the newer versions that I'm unfamiliar with. Our network is not tested by LN and so I can't update at this time. I'm a long time PCLawPro user - not a CIC, so of course I only know what works for me and my firm.