Ledger

The Estate Ledger

Structured in the shape courts generally expect of a final accounting, so the record is ready to adapt to your court's format.

An executor is legally required to account for every dollar that moves through the estate, and is rarely given the format a court expects. Keep it here as you go. A receipt is money coming in to the estate. A disbursement is money paid out. When the accounting is asked for, it is already done.