14 V.S.A. § 1057: For what to account

The accounting of the executor or administrator shall:

(1) be done on a cash basis;

(2) include the balance at the beginning of the period covered by the accounting, all receipts, all payments, and the balance at the end of the period covered by the accounting; and

(3) be prepared on forms provided by the court, or on any spreadsheet or generally accepted software format accepted by the court that provides the required information.