California Probate Code §1061: The Fiduciary Accounting Format Explained
What the statute actually requires, what each schedule contains, how charges and credits relate, and why the format exists the way it does. A practitioner's walkthrough of the format California courts expect.
Schedule A vs Schedule H: Getting Opening and Closing Values Right
The asymmetric roles of Schedule A (assets on hand at the start of the period) and Schedule H (assets on hand at the end), why carry value matters, and the single most common mistake that causes a §1061 accounting to fail to balance.
Why California Trust Accountings Need the Prior Month's Statement
A non-obvious requirement for every fiduciary accounting: the financial statement covering the period before your accounting begins. Why it's necessary to establish Schedule A, and what happens when it isn't available.