Sample: Accounting (Tenn. county clerk 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
IN THE COURT OF COUNTY, TENNESSEE (PROBATE DIVISION)
IN THE ESTATE OF: ELEANOR M. DOEDOCKET NO:

ACCOUNTING

NOT a court form; Tennessee prescribes none for an accounting. Modeled on the county templates (Shelby County Probate Court’s Accounting and Local Rule 16), Tenn. Code Ann. §§ 30-2-601, 30-2-606.

Your county’s clerk may use a different blank; Knox and Hamilton publish none for the accounting, and Davidson keeps a two-column register.

Your county’s own caption is written in by hand: Davidson’s own reads “Circuit Court of Davidson County, Tennessee (Probate Division)”; Shelby’s reads “Probate Court of Shelby County, Tennessee”; Knox’s reads “In the Chancery Court for Knox County, Tennessee” over a Probate Division line; Hamilton’s reads “In the Chancery Court of Hamilton County, Tennessee” over “Part 2, Probate Division.”

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

For the period from Nov 14, 2025 to Aug 31, 2026.

This draft covers the administration to date. When distribution is complete it is the final accounting (Tenn. Code Ann. § 30-2-601), unless the will or every residuary distributee waives accountings in a solvent estate and a sworn statement is filed instead (§ 30-2-601(b)).

Assets

ENDING BALANCE SHOWN ON LAST SETTLEMENT, IF ANY $ ________

A first accounting has no prior settlement. The estate’s money at death is charged below as the first receipt lines instead.

Receipts Since Prior Settlement

DATEDESCRIPTION OF ASSETAMOUNT
Nov 14, 2025Cash and accounts at death: Checking account, First National Bank$18,240.17
Nov 14, 2025Cash and accounts at death: Savings account, First National Bank$42,500.00
Jan 15, 2026Proceeds from Sale of Life insurance policy payable to the estate$50,000.00
Jan 31, 2026Quarterly dividend$412.55
Feb 20, 2026Refund of unused homeowner's insurance premium$340.00
Mar 31, 2026Savings interest$63.12
Apr 22, 2026Proceeds from Sale of 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 ASSETS$539,937.74

Expenditures and Disbursements

THE UNDERSIGNED MAKES OATH THAT THE FOLLOWING EXPENDITURES AND DISBURSEMENTS HAVE BEEN MADE AND FOR WHICH CREDIT SHOULD BE GIVEN:

DATEPAYEECHECK #DESCRIPTIONAMOUNT
Nov 22, 2025Riverside Funeral Home________Funeral costs$8,940.00
Nov 23, 2025The Local Gazette________Obituary notice$312.00
Dec 1, 2025Overlook Medical Center________Final medical bill$1,208.40
Dec 5, 2025PSE&G________Utilities$210.00
Dec 9, 2025Surrogate's Court________Filing fee for letters testamentary$128.57
Dec 15, 2025Doe & Associates, Esq.________Attorney fee for estate administration$2,400.00
Dec 20, 2025Cornerstone Appraisals________Real property appraisal$450.00
Jan 5, 2026State Farm________Homeowner's insurance$1,140.00
Jan 5, 2026PSE&G________Utilities$235.00
Jan 10, 2026Chase Card Services________Credit card payoff$2,214.90
Jan 15, 2026Surrogate's Court________Filing fee for the inventory$95.00
Jan 20, 2026Green Acres Landscaping________Lawn care and snow removal$620.00
Feb 1, 2026County Tax Collector________Property tax$3,860.00
Feb 5, 2026PSE&G________Utilities$248.00
Mar 5, 2026PSE&G________Utilities$260.00
Apr 15, 2026U.S. Treasury________Federal fiduciary income tax (Form 1041)$1,080.00
Jun 15, 2026Sarah Doe________Distribution$60,000.00
Jun 15, 2026Michael Doe________Distribution$60,000.00
Jul 15, 2026Daniel R. Doe, executor________Executor commission$9,400.00
TOTAL EXPENDITURES & DISBURSEMENTS$152,801.87

Summary

TOTAL ASSETS$539,937.74
TOTAL EXPENDITURES & DISBURSEMENTS$152,801.87
BALANCE ON HAND$387,135.87

Assets On Hand To Reflect Above Balance

DescriptionValue
Cash and estate bank accounts (per ledger)$387,135.87
Total$387,135.87

Tangible Personal Property

Tangible property need not show a dollar value; the figures below are the estate’s own carried values, shown as approximations (Local Rule 16.B.7.b).

DescriptionApprox. Value
Household furnishings and personal effectsapprox. $6,500.00
Coin collection found in decedent's safe deposit boxapprox. $2,150.00

Other Property On Hand

Holdings that are not tangible property and not cash or accounts. Local Rule 16.B.7.b’s leave to approximate does not reach these, so each shows the estate’s own carried value.

DescriptionValue
Brokerage account, Vanguard$186,320.44

Real property stays off this accounting unless sold, and passes to the heirs or devisees outside it.

Property delivered in kind during this period carries no dollar figure here; the receipt required of each distributee (Tenn. Code Ann. § 30-2-707) is the separate record of the transfer, not this accounting.

  • Michael Doe: 2021 Subaru Outback (May 2, 2026)

The undersigned solemnly makes oath that the foregoing settlement of account exhibits a full, true and just statement of each and every asset of said Estate for which the undersigned should be charged, and all expenditures and disbursements for which the undersigned is entitled to take credit.

Daniel R. Doe
Personal Representative

Subscribed and sworn to before me this day of , 20.

Notary Public

My commission expires

Certificate of Service

Copies of all accountings go to every interested party, by the attorney of record or by the personal representative; creditors in an insolvent estate are furnished copies too (Shelby County Probate Court Local Rule 16.B.5).

I hereby certify that a true and exact copy of the foregoing Accounting has been furnished to the interested parties listed below.

Name
Address
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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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