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Estates and
Trusts
Estates and Trusts: Objectives
1. Understand basic accounting for the estate
of a decedent.
2. Understand the principal versus income
issues in estate and trust accounting.
3. Understand basic accounting for a trust.
4. Understand how estates are taxed.
1: ESTATES
2: PRINCIPAL VERSUS
INCOME
Cash - principal 95
Notes receivable 93
Interest receivable 2
3: TRUSTS
4. ESTATE TAXES