Fiduciary Accounting (Classic Reprint)

Excerpt from Fiduciary Accounting

This syllabus has been prepared for the use of students in New York University School of Commerce, Accounts and Finance, in the course in Fiduciary Accounting.

The will accompanying the syllabus has been written for use as a basis for the course, and brings out as many possible situations as are likely to arise in the administration of a decedent estate. Other technical points not' covered in the operation of the estate accounts, as outlined in the syllabus, are introduced through the medium of questions, many of which have been taken from the C. P. A. Examination papers set in New York and other states.

The legal phases of the course are treated from the view point Oi the New York Statute, and certain essential parts of the Code of Civil Procedure, the Decedent Estate Law, and the Transfer Tax Law, have been incorporated in the syllabus.

The legal forms accompanying the set include those which concern the accountant, or which require action on the part of the executor; and forms, such as citations, which concern the attorney only, have been omitted.

The syllabus is designed solely as an aid to the instructor and the students in the practical laboratory course in the class room, and it is not intended as a textbook nor as an exhaustive work on the subject.

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