Sample: Estate Account (Model Account 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, distributions to the two beneficiaries), and it balances to the penny. Yours would look like this, with your numbers.

Estate of Eleanor M. Doe

Estate Account (Model Account style)

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 for letters testamentary$128.57
Dec 15, 2025Attorney fee for 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 for the 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.

See the Pennsylvania estate accounting guide for the rules behind this format.

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