Q: The estate was to file a first and final account but they did not include the new bank account which held the estate money. The accounts upon death were closed out and put into one account for the estate. Yet the new account was not included in the final accounts.

A: The estate account is a bank account and a proper ledger should reflect all deposits and all checks written. A First and Final Account is really the same thing. It lists all personal property, real property and cash into the estate, and all money paid out. I don’t think any who prepares a First and Final accounts lists the estate account, as it would other estate assets. Those monies are should already be accounted for in the forms of income or liquidated property. If you have serious questions, you can take a copy of the First and Final Account to an attorney for a consultation. It may be worth it.