Sample: Fiduciary Account (Model Format) — 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

Fiduciary Account (Model Format)

Period: November 14, 2025 through August 31, 2026Fiduciary: Daniel R. Doe

Summary of Account

Charges
Property on hand at start of period$731,360.61
Additional property received (Schedule B)$2,150.00
Receipts (Schedule A)$1,697.57
Gains on sale (Schedule C)$17,500.00
Total charges$752,708.18
Credits
Disbursements (Schedule D)$32,801.87
Distributions (Schedule F)$137,800.00
Property on hand at close of period$582,106.31
Total credits$752,708.18

Schedule A — Receipts

DateDescriptionPrincipalIncome
Jan 31, 2026Quarterly dividend$412.55
Feb 20, 2026Refund of unused homeowner's insurance premium$340.00
Mar 31, 2026Savings interest$63.12
Apr 30, 2026Quarterly dividend$398.20
Jun 30, 2026Savings interest$61.80
Jul 31, 2026Quarterly dividend$421.90
Total, Schedule A$340.00$1,357.57

Schedule B — Additional property received

DateDescriptionPrincipalIncome
Feb 10, 2026Coin collection found in decedent's safe deposit box$2,150.00
Total, Schedule B$2,150.00$0.00

Schedule C — Gains on sale or other disposition

DateDescriptionPrincipalIncome
Jan 15, 2026Life insurance proceeds received (sold for $50,000.00; carried at $50,000.00)$0.00
Apr 22, 2026Sale of 214 Maple Street (sold for $427,500.00; carried at $410,000.00)$17,500.00
Total, Schedule C$17,500.00$0.00

Schedule D — Disbursements

DateDescriptionPrincipalIncome
Nov 22, 2025Riverside Funeral Home$8,940.00
Nov 23, 2025Obituary notice$312.00
Dec 1, 2025Final medical bill$1,208.40
Dec 5, 2025Utilities$210.00
Dec 9, 2025Filing fee — letters testamentary$128.57
Dec 15, 2025Attorney fee — estate administration$2,400.00
Dec 20, 2025Real property appraisal$450.00
Jan 5, 2026Homeowner's insurance$1,140.00
Jan 5, 2026Utilities$235.00
Jan 10, 2026Credit card payoff$2,214.90
Jan 15, 2026Filing fee — inventory$95.00
Jan 20, 2026Lawn care and snow removal$620.00
Feb 1, 2026Property tax$3,860.00
Feb 5, 2026Utilities$248.00
Mar 5, 2026Utilities$260.00
Apr 15, 2026Federal fiduciary income tax (Form 1041)$1,080.00
Jul 15, 2026Executor commission$9,400.00
Total, Schedule D$31,721.87$1,080.00

Schedule F — Distributions to beneficiaries

DateDescriptionPrincipalIncome
May 2, 2026Michael Doe — 2021 Subaru Outback, at its inventory value$17,800.00
Jun 15, 2026Sarah Doe$60,000.00
Jun 15, 2026Michael Doe$60,000.00
Total, Schedule F$137,800.00$0.00

Distributions by beneficiary

BeneficiaryIn cashIn propertyTotal received
Michael Doe$60,000.00$17,800.00$77,800.00
Sarah Doe$60,000.00$60,000.00
Total distributed$137,800.00

Property on hand at close of period

DescriptionCarry value
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
Total property on hand$582,106.31
Daniel R. Doe
Personal Representative
Date: ____________
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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