Sample: Accounting by Personal Representative (Ark. Form 20 style) — Estate of Eleanor M. Doe

A made-up estate, a real format. Every figure below is produced by the ledger from ordinary entries — a house sold at a gain, dividends, the funeral bill, two distributions — and it balances to the penny. Yours would look like this, with your numbers.

Estate of Eleanor M. Doe
In The Circuit Court of County, ArkansasProbate DivisionIn The Matter of the Estate ofEleanor M. Doe, Deceased      No.

Accounting by Personal Representative

In the style of official Form 20 (Ark. Sup. Ct. Admin. Order No. 12)

Daniel R. Doe respectfully submits to the court [his] [her] account as of this estate for the period beginning on November 14, 2025 and ending on August 31, 2026. This account is submitted because .

1. Charges to accountant:

—Value of the estate as reflected by the inventory$731,360.61
February 10, 2026Additional property received — Coin collection found in decedent's safe deposit box$2,150.00
February 20, 2026Additional property received — Refund of unused homeowner's insurance premium$340.00
July 31, 2026Income — Quarterly dividend$421.90
June 30, 2026Income — Savings interest$61.80
April 30, 2026Income — Quarterly dividend$398.20
March 31, 2026Income — Savings interest$63.12
January 31, 2026Income — Quarterly dividend$412.55
April 22, 2026Gain on sale — Sale of 214 Maple Street$17,500.00

Total Charges to Accountant: $752,708.18

2. Credits, other than payments to distributees, to which accountant is entitled:

July 15, 2026Executor commission$9,400.00
April 15, 2026Federal fiduciary income tax (Form 1041)$1,080.00
March 5, 2026Utilities$260.00
February 5, 2026Utilities$248.00
February 1, 2026Property tax$3,860.00
January 20, 2026Lawn care and snow removal$620.00
January 15, 2026Filing fee — inventory$95.00
January 10, 2026Credit card payoff$2,214.90
January 5, 2026Homeowner's insurance$1,140.00
January 5, 2026Utilities$235.00
December 20, 2025Real property appraisal$450.00
December 15, 2025Attorney fee — estate administration$2,400.00
December 9, 2025Filing fee — letters testamentary$128.57
December 5, 2025Utilities$210.00
December 1, 2025Final medical bill$1,208.40
November 23, 2025Obituary notice$312.00
November 22, 2025Riverside Funeral Home$8,940.00

Total: $32,801.87

3. Credits for money paid or assets delivered to distributees:

June 15, 2026Sarah Doe — cash$60,000.00
June 15, 2026Michael Doe — cash$60,000.00
May 2, 2026Michael Doe — 2021 Subaru Outback, at its inventory value or cost$17,800.00

Total: $137,800.00

Summary of Account

Charges to accountant:$752,708.18
Credits as per paragraph 2:$32,801.87
Credits as per paragraph 3:$137,800.00
Total Credits:$170,601.87
Balance remaining in hands of accountant:$582,106.31

4. Description of balance remaining in hands of accountant:

Brokerage account, Vanguard$186,320.44
Household furnishings and personal effects$6,500.00
Coin collection found in decedent's safe deposit box$2,150.00
Cash and estate bank accounts (per ledger)$387,135.87

5. Changes in form of assets not affecting balance:

January 15, 2026Life insurance proceeds received — converted to cash at inventory value$50,000.00

Rollovers, reinvestments, re-registrations, and collections of inventoried assets at their inventory value belong here — the ledger can only pre-fill conversions recorded as sales at exactly inventory value.

6. All outstanding liabilities of the estate of which accountant has knowledge are:

Total Liabilities: $

The ledger records what the estate has paid, not what it still owes — list unpaid claims, taxes due, and known debts by hand. Never leave this as “none” unless it is true.

Vouchers evidencing cash disbursements and receipts evidencing other assets delivered for which accountant has taken credit are attached to this account.

That sentence is a sworn representation — attach the cancelled checks and receipts for every ¶2 and ¶3 item before filing, or the account is false on its face.

THEREFORE, having fully accounted for the administration of this estate for the period set out above, accountant requests that, after proper advertisement and notice, if any, required by law or by the court, this account be examined, approved, and confirmed by the court, and that accountant be allowed the sum of $ as [his] [her] fee for services rendered during the period covered by this account.

Date: _________, ___.


[Signature]

Daniel R. Doe
[Print Name]



[Address]


[Telephone Number]


[Email Address]

STATE OF ARKANSAS
COUNTY OF

Subscribed and sworn to before me on .

[Signature]    [Official Title]

(Seal)    My commission expires:

Verification is mandatory — Ark. Code Ann. § 28-52-103(a) requires a verified account, so this document must be notarized before filing.

Prepared with ExecutorLedger. This document follows the general style of the named format; it is not a court form and ExecutorLedger does not provide legal advice. Review with your attorney before signing, circulating, or filing.

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Explains mechanics, never legal advice — review exports with your attorney.