ACCOUNTING-Continued Single-entry not suitable, 597 Subdivision of inventory account, 593 Synoptic, 598, 752, 753 Use of inventory account, 611 Advice to accountant, 576 After-discovered assets, where shown, Amortization, 672-676 Analyses of a will, 577 Annual, by guardian, 164 Assets, all must be shown, 569 Assets overlooked require a further, Bank account, taking over decedent's, Bank accounts should be balanced im- Beneficiaries' rights to, 419 Briefing will, 577 Books ruled off as finally closed, 650 Closing entries, preparing, 642 Compulsory, matter of statutory regu Conclusiveness of final settlement, 219 Credits from realization account, 644 Disbursements, recent, of decedent Effect, 582 Entries, need of full explanation, 570 Example of briefing a will, 578 Account of proceedings, 755 Trial balance, 639 Trust companies, Accounting forms, 764, 769 Accrued receivables schedule, 697 Cash schedule, 698 Control sheet, 694 Entries, summary, 700 Final account, making up, 702 Investments schedule, 696 Real estate and mortgages schedule, Schedules in use, 694-699 Separate books for each estate im Stocks schedule, 696 Summary of entries, 700 ACCOUNTING-Continued No need for complicated system, 66: Payments of income by executor to, Posting to trust ledger, 665 Premium a just charge against in- Principal of trusts, 653 Principles of accounting for executors Receipts of Income, 667 Reconciliation of principal, and illus- Repairs, 654 Replacements, 654 Report to the court, 660 Reports, general form, 678 Reversion of trust fund to estate, Sale of assets, 666 Sale of capital assets, 653 Sales schedules, and illustration, 685 Summary statements of trusts, and Suppositional case, 659 Synoptic, 663, 758, 759 Tables showing amortization, 674, Testamentary, first duty to examine Trusts fund passing by will, 670 Trust ledger, posting to, 665 When executor is also, 660 What books of account must show, 216 ACCOUNTS RECEIVABLE, VALUE, 301 TABLE," 323 EXPERIENCE AD COLLIGENDUM, ADMINISTRATION, 106 Acceptance, 176 |