SAMPLE ACCOUNTS
6. Following are the transactions and accounts of David Brown, executor of the estate of Henry Snow, deceased. For keeping the accounts, the journal, cash book, and ledger are the books used.
| June 1, 1908 | ||
| Henry Snow died this day, naming David Brown executor. | ||
| —3— | ||
| Estate inventoried and appraised as follows: | ||
| Cash in bank | $390.50 | |
| Mortgages | 5,000.00 | |
| R. R. stocks $5,000.00 appraised @ 112 | $5,600.00 | |
| Household furniture | 1,000.00 | |
| Debtors to the estate | ||
| Henry Alton | $160.00 | |
| J. L. Lawrence | 52.00 | |
| D. Pringle | 75.00 | |
| F. D. Smith | 84.50 | 371.50 |
| Interest accrued on mortgages $5,000.00 | ||
| —5 mo. @ 5% | 104.16 | |
| Accrued dividends on stock estimated | ||
| at 3% semi-annual, payable July | ||
| 1st—5 mo. accrued | 137.50 | |
| 12,603.66 | ||
| —30— | ||
| Approved the following claims: | ||
| Dr. Knight bill | 200.00 | |
| Funeral expenses—Undertaker | 250.00 | |
| Henry Cole account | 62.00 | |
| H. Dawson account | 17.00 | |
| Probate expenses | 100.00 | |
| —30— | ||
| Additional assets discovered | ||
| Geo. Smith owes the estate | 50.00 | |
| July 1 | ||
| Collected 6 mo. interest on mortgage | ||
| at 5% | 250.00 | |
| —1— | ||
| Collected the following accounts: | ||
| Henry Alton | 160.00 | |
| D. Pringle | 75.00 | |
| —1— | ||
| Paid the following: | ||
| Dr. Knight | 200.00 | |
| Funeral expenses | 250.00 | |
| Henry Cole | 62.00 | |
| H. Dawson | 17.00 | |
| Probate expenses | 100.00 | |
| —5— | ||
| Received dividend on R. R. stock | ||
| 3½% semi-annual on $5,000.00 | $175.00 | |
| —5— | ||
| Sold R. R. stock $5,000.00 @ 132 | 6,600.00 | |
| Sept. 1 | ||
| Collected the following account: | ||
| J. L. Lawrence | 52.00 | |
| —20— | ||
| Sold H. H. furniture | 790.00 | |
| Depreciation on H. H. furniture | 210.00 | |
| Nov. 1 | ||
| Collected the following accounts: | ||
| F. D. Smith | 84.50 | |
| Geo. Smith | 50.00 | |
| Dec. 1 | ||
| Collected 6 mo. interest on mortgage | ||
| $5,000.00 @ 5% | 125.00 | |
| —1— | ||
| Sold mortgage | 5,000.00 | |
A GENERAL VIEW OF THE PLANT OF THE FOX TYPEWRITER COMPANY, GRAND RAPIDS, MICH.
Executor's Journal
Executor's Account of Cash Receipts and Disbursements
Classified Ledger Accounts of an Executor
Classified Ledger Accounts of an Executor
Classified Ledger Accounts of an Executor
Schedule Filed by an Executor
Schedule Filed by an Executor