Accounting
Trust accounting
Holding and accounting for other people's money, such as owner funds and security deposits, in separate accounts under strict rules.
Property managers who collect rent for owners generally must keep those funds in trust or escrow bank accounts, separate from the company's own operating money, with ledgers showing exactly how much belongs to each owner and each deposit holder.
State real estate regulators set the rules, often requiring monthly three-way reconciliations, and audit for commingling or one owner's money covering another's bills. Violations can cost a broker their license.
See it on a sample company