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Accounts Receivable allocated Altman American Bar Association amount applicant Ardmore Association of Legal attorney Billable Billable Hours billing rates bookkeeping budget cash charges checks client service record communication compensation costs December 31 develop disbursements equipment expenses factor files firm's formula hiring hourly income interview law firm lawyer lease ledger cards Legal Administrators legal assistants LYTD Managing Partners Managing the Law Manual for Managing Manual Should Include matter method monthly NoD F NoD NoD NoD NoD Yes NoD YesD NoD office administrator Office Manual Operating overhead overtime paralegal paste-up system payroll pegboard systems performance evaluation personnel prepared procedures Professional profit projections responsible Salary Review schedule secretary Service of process sheet support staff telephone termination of employment timekeeping tion Total unbilled word processing YesD NoD YesD YesD YesD YesD