Excerpt from Theory and Practice of Estate Accounting for Accountants, Lawyers, Executors, Administrators and Trustees The object of this book is to give to the estate accountant, under one cover in handy form, first, the general legal principles on which estate accounting is based and secondly, the practical application of these principles. In our search for such information we have found the legal principles stored away in works of many volumes which are scarcely ever accessible to the accountant, and at times not even to the lawyer himself. As for any authorities which might assist us in making a practical application of these principles, we have located none. To be fair, we have found brethren who have enumerated what pitfalls we might encounter, but the same have not turned a hand to assist us in avoiding them. In short, no one has told us what entries to make and why they should be made. The reason that no such assistance has been tendered is prob ably due to the fact that no accountant has deemed himself sufficiently grounded in the legal theory underlying estate account ing to offer any; and on the other hand, surely no lawyer, no matter how thoroughly versed in estate law, would dare to submit to the world of accounting an exposition on estate accounting. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.