This document discusses accounting principles for law firms and summarizes the tools and processes used by Aluvion for bookkeeping. It outlines Aluvion's philosophy of tracking everything in small, frequent entries to minimize mistakes and maximize reliability and analytics. Key aspects of their system include daily and weekly reviews of billable hours from a docketing tool, bi-weekly case file reviews, and exporting data from a spreadsheet to a practice management system like Clio for accounting purposes. The goal is to have a systematic, transparent approach to data collection and billing while ensuring work is properly logged and clients remain happy.