Sample: Account (N.C. AOC-E-506 style) for the Estate of Eleanor M. Doe

Everything about this estate is made up except the 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
STATE OF NORTH CAROLINA CountyFile No. In The General Court Of JusticeSuperior Court DivisionBefore The Clerk
IN THE MATTER OF THE ESTATE OFEleanor M. Doe

ACCOUNT   ANNUAL   FINAL

G.S. 28A-21-1, -21-2, -21-3, -23-1; 35A-1264, -1266
NOT the court form; modeled on AOC-E-506 (Rev. 6/21), G.S. 28A-21-1
✓ Deceased   Minor   Adult Ward   Trust

The personal representative is the executor or administrator of the estate.

I, the undersigned representative, being first duly sworn, say that the following is a complete and accurate account of my receipts, disbursements and other transactions as representative of this estate or trust.

Accounting Period From November 14, 2025 Extending To August 31, 2026

Date Of Death

NOTE: If Date Of Death is prior to January 1, 2013, do not use this version of the form. Instead, use the Rev. 12/17 version of the form.

Mark one. This draft covers the administration to date. When everything is distributed it is the final account (G.S. 28A-21-2), and its balance line should read zero.

PART I. SUMMARY

1. Subtotal Personal Property on Inventory or Subtotal Personal Property Held/Invested as Shown on Last Account$321,360.61
2. Minus Loss from Sale of Personal Property when Compared to Value Listed on Inventory or Prior Account (Include or attach explanation.)−$0.00
3. SUBTOTAL$321,360.61
4. Plus Total Receipts as Shown on Reverse [Part III.] (costs apply to this amount)+$431,347.57
5. TOTAL ASSETS$752,708.18
6. Minus Disbursements (Debts or Expenses) as Shown on Reverse [Part IV.]−$32,801.87
7. SUBTOTAL$719,906.31
8. Minus Distributions (Inheritance to Heirs) as Shown on Reverse [Part V.]−$137,800.00
9. BALANCE AT END OF ACCOUNTING PERIOD (When filing Final Account, this should equal zero.)$582,106.31

Explanation for line 2, as the form asks:

  • Life insurance policy payable to the estate: sold at its inventory value, no gain or loss.

PART II. BALANCE HELD OR INVESTED

(Complete ONLY when filing an Annual Account with assets remaining in the Estate. Do not list account nos.)

Balance
1. On Deposit in Banks, etc.$387,135.87
2. Invested in Securities, etc.$186,320.44
3. Tangible Personal Property$8,650.00
4. SUBTOTAL - PERSONAL PROPERTY$582,106.31
5. Real Estate Willed to the Estate and Not Sold (fair market value at date of death)$0.00
6. Real Estate Acquired by the Estate Under G.S. 28A-15-1$0.00
7. Other$0.00
TOTAL BALANCE HELD OR INVESTED (Must equal Balance shown in Part I. above)$582,106.31

Line 5 is disclosed but not included in line 4’s subtotal or the total above, the same convention Part I item 7 uses on the inventory.

Name And Address Of Fiduciary Change Of Address
Daniel R. Doe

Signature Of Fiduciary   Title

SWORN/AFFIRMED AND SUBSCRIBED TO BEFORE ME

Date
Signature Of Person Authorized To Administer Oaths

Deputy CSC   Assistant CSC   Clerk Of Superior Court   Notary

Date Commission Expires   County Where Notarized
SEAL
Name And Address Of Co-Fiduciary Change Of Address

Signature Of Co-Fiduciary   Title

SWORN/AFFIRMED AND SUBSCRIBED TO BEFORE ME

Date
Signature Of Person Authorized To Administer Oaths

Deputy CSC   Assistant CSC   Clerk Of Superior Court   Notary

Date Commission Expires   County Where Notarized
SEAL

PART III. RECEIPTS

DateReceived FromDescriptionAmount Or Value
Jan 31, 2026Vanguard BrokerageQuarterly dividend$412.55
Feb 10, 2026Property discovered after the inventory: Coin collection found in decedent's safe deposit box$2,150.00
Feb 20, 2026State FarmRefund of unused homeowner's insurance premium$340.00
Mar 31, 2026First National BankSavings interest$63.12
Apr 22, 2026Meridian Title Co. (closing)Proceeds of sale of real property: 214 Maple Street, house and lot$427,500.00
Apr 30, 2026Vanguard BrokerageQuarterly dividend$398.20
Jun 30, 2026First National BankSavings interest$61.80
Jul 31, 2026Vanguard BrokerageQuarterly dividend$421.90
NOTE: The AOC-E-506 Part III Continuation may be used as an attachment. Sum Total From Attachment(s), If Any$ ________
TOTAL PART III.$431,347.57
  1. Rent from real property not willed to the estate goes to the heirs and is not a receipt of the estate.
  2. List loans to the estate for the purpose of paying claims.
  3. If a sale of personal property results in a gain over the value listed on the Inventory (AOC-E-505), list the gain as a receipt. If a sale results in a loss as compared to the value listed on the Inventory, report the loss on Side One, Part I of this form.
  4. Do not report, as a receipt, changes in value (when compared to the value listed in the Inventory) of items which have not been sold.
  5. If any real property willed to the estate has been sold, report the entire proceeds as a receipt.
  6. If any real property not willed to the estate has been sold in a special proceeding to create assets with which to pay claims of the estate, report as a receipt only that portion of the proceeds received from the Commissioners (the balance not needed to pay claims of the estate is distributed in the special proceeding).

PART IV. DISBURSEMENTS (Debts or Administrative Expenses)

DatePaid Or Disbursed ToDescriptionAmount Or Value
Nov 22, 2025Riverside Funeral HomeRiverside Funeral Home$8,940.00
Nov 23, 2025The Local GazetteObituary notice$312.00
Dec 1, 2025Overlook Medical CenterFinal medical bill$1,208.40
Dec 5, 2025PSE&GUtilities$210.00
Dec 9, 2025Surrogate's CourtFiling fee for letters testamentary$128.57
Dec 15, 2025Doe & Associates, Esq.Attorney fee for estate administration$2,400.00
Dec 20, 2025Cornerstone AppraisalsReal property appraisal$450.00
Jan 5, 2026State FarmHomeowner's insurance$1,140.00
Jan 5, 2026PSE&GUtilities$235.00
Jan 10, 2026Chase Card ServicesCredit card payoff$2,214.90
Jan 15, 2026Surrogate's CourtFiling fee for the inventory$95.00
Jan 20, 2026Green Acres LandscapingLawn care and snow removal$620.00
Feb 1, 2026County Tax CollectorProperty tax$3,860.00
Feb 5, 2026PSE&GUtilities$248.00
Mar 5, 2026PSE&GUtilities$260.00
Apr 15, 2026U.S. TreasuryFederal fiduciary income tax (Form 1041)$1,080.00
Jul 15, 2026Daniel R. Doe, executorExecutor commission$9,400.00
NOTE: The AOC-E-506 Part IV Continuation may be used as an attachment. Sum Total From Attachment(s), If Any$ ________
TOTAL PART IV.$32,801.87
  1. Disbursements are expenditures of and for the estate and do not include expenses regarding real property not willed to the estate.
  2. List payments to creditors out of loans to the estate, or reimbursements by the estate to persons who had directly paid creditors of the estate.
  3. Provide copies of receipts, cancelled or imaged checks, or other satisfactory detailed proof of payments.

PART V. DISTRIBUTIONS (Inheritance to Heirs)

DateDistributed ToAmount
May 2, 2026Michael Doe (in kind, at inventory value)$17,800.00
Jun 15, 2026Sarah Doe$60,000.00
Jun 15, 2026Michael Doe$60,000.00
NOTE: The AOC-E-506 Part V Continuation may be used as an attachment. Sum Total From Attachment(s), If Any$ ________
TOTAL PART V.$137,800.00
  1. Provide copies of receipts, cancelled or imaged checks, or other satisfactory detailed proof of delivery or distribution.
  2. Attach itemized description of unrealized gains or losses or assets not sold but distributed. Do not include unrealized gain or loss amounts in Total Part V.

The amount shown above for property distributed in kind is its inventory value.

OUTCOME OF AUDIT BY CLERK AND ORDER

(for the clerk)

Bond? Yes, reviewed. Not applicable.

The above account has been audited by me and the vouchers or verified proofs submitted in support were examined. The account is approved disapproved .

As this is the final account, the fiduciary is discharged.

Date    Signature

Assistant CSC    Clerk Of Superior Court

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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