§ 28A-21-3. What accounts must contain. - North Carolina Statutes

§28A‑21‑3.  What accounts must contain.

Accounts filed with the clerkof superior court pursuant to G.S. 28A‑21‑1, signed and under oath,shall contain:

(1)        The period which theaccount covers and whether it is an annual accounting or a final accounting;

(2)        The amount and valueof the property of the estate according to the inventory and appraisal oraccording to the next previous accounting, the amount of income and additionalproperty received during the period being accounted for, and all gains from thesale of any property or otherwise;

(3)        All payments,charges, losses, and distributions;

(4)        The property on handconstituting the balance of the account, if any; and

(5)        Such other facts andinformation determined by the clerk to  be necessary to an understanding of theaccount. (1973, c. 1329, s. 3.)