After the examination of the vouchers and the audit and statement of the account, the court must render a decree passing the same and declaring the amount due the ward, if there be any amount due him or her, which must be entered of record. The account and vouchers must be recorded.
(Code 1886, §2463; Code 1896, §2348; Code 1907, §4438; Code 1923, §8211; Code 1940, T. 21, §138.)