Accounts should be made after the manner of any statement of account; it should show each item with which the administrator is charged, the date when the same is received by him, the amount or value, as appearing upon the face of the document of all debits. He should likewise credit himself, and each credit should show just what it is for, the amount, and the date the same is expended. The account of the administrator is presumed to be correct, and until it is shown to be otherwise the court considers the account as true, and entitled to approval.2 It must be remembered that any account should show not only the accounts and dealings of the executor with the property of the estate, but all other facts which may be of aid to the court upon the hearing of an application for an order of distribution. It has been aptly said that: "any-subsequent account is made by charging upon the debtor side the balance shown in the last account, together with the amount of any new inventory filed or any interest collected which was not computed at the time of filing the first inventory of notes and accounts, and so accounted for in the first account. The balance shown, of course, includes all the assets of the estate, whether good or bad, and they may be so carried until the administrator is ready to make the final settlement, and have a distribution declared among creditors or heirs of the net assets, when, preparatory to such a step, a petition may be filed asking for a credit on account of any notes or accounts due the deceased which have been inventoried as assets and form a part of the balance shown to be in the hands of the administrator. At no time should an executor or administrator charge himself in his account current with separate sums of money paid to him by creditors of the estate. These items form a part of the inventory of notes and accounts, and are properly charged on the debtor side of the account. To charge each item separately, unnecessarily complicates the account and leaves the remainder of the class of assets unaccounted for. The account should be accompanied by the receipts taken upon payment of claims of whatever class. If at any time it is deemed expedient to declare a partial dividend among creditors or heirs, the person rendering the account may append a statement showing the uncollected assets in his hands, from which the cash in his hands subject to distribution may be ascertained."

1 In re Scofield, 99 Ill., 513.

2 Elder vs. Whittemore, 51 Ill. App., 662.