Sample: Accounting (S.C. Form 361ES 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 SOUTH CAROLINACOUNTY OF: IN THE PROBATE COURT

ACCOUNTING

IN THE MATTER OF: Eleanor M. Doe (Decedent)CASE NUMBER:
FINAL INTERIM #
NOT the court form; modeled on Form 361ES (1/2016), S.C. Code §§ 62-3-704, 62-3-1001

Mark one. This draft covers the administration to date. When distribution is complete it is the final accounting (S.C. Code § 62-3-1001), and its ending balance should read zero unless a Proposal for Distribution follows.

The undersigned Personal Representative(s) submits this accounting, which covers the period from November 14, 2025 through August 31, 2026.

The documentation on the following page(s) of this form sets forth a complete accounting for the period specified, which is summarized as follows:

Beginning Balance from Inventory(ies) or prior Interim Accounting, if applicable$321,360.61
Plus: Receipts (Rent, Refunds, Dividends, Interest, etc.)$431,347.57
Subtotal$752,708.18
Less: Disbursements and Distributions$170,601.87
Ending Balance$582,106.31

Real property is not on this summary: it passes to the heirs and devisees by deed at death (S.C. Code § 62-3-101) and never enters the Beginning Balance or Receipts above, even when the personal representative later hands a parcel over in kind, unless the estate sells it, in which case the full sale proceeds appear as a Receipts row.

South Carolina values property distributed in kind at its fair market value on the date of distribution (S.C. Code § 62-3-906(a)(2)), not at the figure carried on the books. Adjust a distribution amount above by hand if the two differ.

The Personal Representative(s) declares that this account has been examined and that its contents represent a correct statement of all receipts and disbursements and are true to the best knowledge and belief of the Personal Representative(s).

Personal Representative
Daniel R. Doe
Signature

Print Name: Daniel R. Doe

Address:

Telephone (Work):

(Home):

(Cell):

Email:

SWORN to before me this day of , 20.

Notary Public for South Carolina

My commission expires

Co-Personal Representative
Signature

Print Name:

Address:

Telephone (Work):

(Home):

(Cell):

Email:

SWORN to before me this day of , 20.

Notary Public for South Carolina

My commission expires

SCHEDULE OF RECEIPTS AND DISBURSEMENTS

INVENTORY PROBATE ASSETS & RECEIPTS

(probate assets received into estate)

DateDescriptionAmount
Checking account, First National Bank (Schedule C)$18,240.17
Savings account, First National Bank (Schedule C)$42,500.00
Brokerage account, Vanguard (Schedule B)$186,320.44
2021 Subaru Outback (Schedule F)$17,800.00
Life insurance policy payable to the estate (Schedule F)$50,000.00
Household furnishings and personal effects (Schedule F)$6,500.00
Jan 15, 2026Sold at its carried value, no gain or loss: Life insurance policy payable to the estate ($50,000.00)$0.00
Jan 31, 2026Quarterly dividend$412.55
Feb 10, 2026Property received: Coin collection found in decedent's safe deposit box$2,150.00
Feb 20, 2026Refund of unused homeowner's insurance premium$340.00
Mar 31, 2026Savings interest$63.12
Apr 22, 2026Proceeds of sale of real property: 214 Maple Street, house and lot$427,500.00
Apr 30, 2026Quarterly dividend$398.20
Jun 30, 2026Savings interest$61.80
Jul 31, 2026Quarterly dividend$421.90
TOTAL$752,708.18

DISBURSEMENTS & DISTRIBUTIONS

(probate assets disbursed/paid out from estate)

DateDescriptionAmount
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
May 2, 20262021 Subaru Outback distributed in kind to Michael Doe$17,800.00
Jun 15, 2026Distribution to Sarah Doe$60,000.00
Jun 15, 2026Distribution to Michael Doe$60,000.00
Jul 15, 2026Executor commission$9,400.00
TOTAL$170,601.87

Both columns are meant to foot to the same total once the estate is fully distributed (Horry County Probate Court’s instruction to personal representatives: “Both columns should equal the same total amounts.”).

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.

Produce this for your estate. Recording is free, and one payment of $149 unlocks every document for the estate when you export.

Keeping the books for an estate?

Recording is free for as long as the estate takes: the ledger, the inventory, the distributions, and the deadlines for your state. Every document opens as a free preview with your own numbers. One payment of $149 per estate lifts the watermark. Refund within 14 days, and your records export free at any time.

See a sample accounting
By starting you agree to our Terms and Privacy Policy.

ExecutorLedger explains mechanics and is not legal advice. Review exports with your attorney.