The accounting the court can read.
We provide prompt and accurate court accounting according to the local court requirements — trust, probate, and conservatorship accountings prepared for the people who carry fiduciary duty.
| Balance on hand — beginning of account | $412,350.00 |
| Receipts (Schedule A) | $26,626.36 |
| Gains on sales (Schedule C) | $3,940.00 |
| Total charges | $442,916.36 |
| Disbursements (Schedule B) | $38,477.17 |
| Losses on sales (Schedule C) | $1,215.50 |
| Total credits | $39,692.67 |
| Balance on hand — end of account | $403,223.69 |
A sample, in the format every accounting takes — charges, credits, and a balance that ties.
Prepared to the court’s format — not a spreadsheet’s.
A court accounting is a legal document with a balance that must tie. It is read line by line — by the court, by beneficiaries, by opposing counsel — so it is prepared that way: every dollar charged, every dollar credited, every schedule footed.
According to local court requirements
Requirements differ by matter and by court. Our accountings are prepared according to the local court requirements that govern yours — in the format the filing calls for, not a generic template.
Schedules that foot, a balance that ties
Receipts on Schedule A. Disbursements on Schedule B. Gains and losses on Schedule C. Double-entry discipline throughout, so the summary of account agrees with its own schedules — to the cent.
Powered by GEMAcct
Our services are powered by GEMAcct — the Gillett Estate Management Suite — software built to prepare trust and estate accountings in the National Fiduciary Accounting Standards format, with a California module.
From statements to schedules.
This is the work itself. Choose a matter and a period, and watch raw records — bank statements, check stubs, a brokerage note — become the formatted accounting the court reads. Every figure below is sample data; the format is the real one.
12/03 Interest credit ......... 684.12 12/11 Check #1042 .......... (4,382.17) 12/19 Deposit — rent ....... 1,500.00
Pay to: County Tax Collector Amount: $4,382.17 — property taxes
SOLD 200 sh — proceeds 18,940.00 Basis 15,000.00 · Gain 3,940.00
The raw side: twelve months of statements, stubs, and notes — unsorted, unformatted, exactly as they arrive.
Summary of Account
| Balance on hand — beginning of account | $412,350.00 |
| Receipts (Schedule A) | $26,626.36 |
| Gains on sales (Schedule C) | $3,940.00 |
| Total charges | $442,916.36 |
| Disbursements (Schedule B) | $38,477.17 |
| Losses on sales (Schedule C) | $1,215.50 |
| Total credits | $39,692.67 |
| Balance on hand — end of account | $403,223.69 |
Schedule A — Receipts
| Interest and dividends | $8,214.36 |
| Rental income received | $18,000.00 |
| Insurance premium refund | $412.00 |
| Total receipts | $26,626.36 |
Schedule B — Disbursements
| Trustee fees | $6,000.00 |
| Property taxes | $4,382.17 |
| Property insurance | $1,895.00 |
| Accounting fees | $2,200.00 |
| Distribution — Beneficiary A | $12,000.00 |
| Distribution — Beneficiary B | $12,000.00 |
| Total disbursements | $38,477.17 |
Schedule C — Gains & Losses on Sales
| Gain on sale of securities | $3,940.00 |
| Loss on sale of securities | ($1,215.50) |
| Net gain on sales | $2,724.50 |
Charges $442,916.36 − Credits $39,692.67 = Balance on hand $403,223.69 — the sample ties, as every accounting must.
The four accountings.
One subject, practiced exclusively: accountings prepared for filing with the court. If it is not a court accounting, we do not do it — that focus is the point.
Trust Accounting
Periodic accountings of trust administration — receipts, disbursements, and gains and losses, scheduled and tied to the balance on hand.
For trustees & their counsel
Probate Accounting
Accountings for estates in administration, from the assets on hand at the start through every receipt and disbursement of the period.
For personal representatives & probate counsel
Conservatorship & Guardianship Accounting
Accountings for conservators and guardians — benefits, care costs, and fees, documented line by line for the court’s review.
For conservators, guardians & fiduciaries
Forensic Accounting*
A limited forensic practice, scoped matter by matter. Tell us about the matter and we will tell you plainly what we can provide.
Scope set by inquiry*
*Forensic Accounting — please contact us for detailed services that can be provided in regard to forensic accounting.
How an engagement starts.
No phone tag, no paper intake packet. The whole opening of an engagement runs through your door, by email and secure upload.
Pick your door
Professional fiduciary, attorney, or individual trustee — choose your form and provide the basic details of the matter.
The engagement letter arrives
We automatically email an engagement letter, and a follow-up response lands within one business day.
Upload through a secure link
We send a secure link for your documents — statements, records, and prior accountings move through it, never by email.
The accounting gets underway
Prepared according to the local court requirements, with monthly updates once your matter is on its rhythm.
Never email us your statements.
For your security, please do not send financial statements, Social Security numbers, or identification by email. We will provide you with a secure method of uploading confidential documents — it is part of how every engagement here begins.
Behind on accountings?
It happens the same way everywhere: a trustee inherits years of unaccounted transactions, a conservatorship runs long, the records pile up faster than the filings. Account Setup is built for exactly that.
We build the accounting from the accounting start date to present — reconstructing the past periods from the records that exist, so the filing you owe can be prepared whole.
Start with your doorThen, the monthly rhythm
Once you are current, staying current is a system, not an effort:
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Monthly updated accountings. Your accounting is updated as the information is provided — no year-end reconstruction, ever again.
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Monthly reminders. We send reminders for the documents needed to update the accounting, so nothing waits on a forgotten statement.
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A balance that always ties. Every month closes the way the filing must: charges, credits, and a balance on hand that agree.
Pricing, in the open.
In this niche, almost nobody publishes a rate. We do — because a fiduciary planning a matter deserves to know the starting point before the first form is ever sent.
Transparent accounting services, and adherence to the pricing agreed for your engagement. No tiers, no packages, no surprises in the invoice.
Ask about a matter| Starting rate | $110 / hour |
| Minimum engagement | 1 hour |
| Applies to | Court accounting services |
| Quoted surprises | None — agreed pricing holds |
Transparent accounting services at a starting rate of $110 per hour, with a required minimum of one hour to be billed.
Three doors, one standard.
Everyone we serve carries the same duty — to account. The door differs because the work begins differently for each of you.
Professional Fiduciaries
Accountings across the matters you serve — new setups when a matter opens, monthly updates while it runs, and catch-up reconstruction when one has fallen behind.
Attorneys
Start a new accounting for a trust, estate, guardianship, or conservatorship. You sign the engagement letter, and the attorney pays for the accounting — we prepare it for filing.
Individual Trustees & Family Fiduciaries
Serving as trustee, conservator, or guardian — often for family — means accounting to the court whether or not anyone taught you how. Bring the records; we build the accounting.
Two names on the practice.
A two-principal practice. The people who prepare your accounting are the people whose names are on it.
Zachary Todd
Managing Partner of West Coast Court Accounting — one of the two principals who prepare the practice’s accountings, schedules, and filings.
Joseph Arana
Owner of West Coast Court Accounting — one of the two principals behind a practice that takes a single subject: court accounting, prepared properly.
From Lincoln, for courts near and far.
Primary service areas
Our primary service areas encompass California and Nevada — accountings prepared according to the local court requirements of the matter, from our office in Lincoln, California.
Beyond the primary areas
We offer services nationwide — excluding Connecticut, Florida, and New York. Distance is not the obstacle it once was: intake, engagement letters, and document upload all run electronically.
Questions, answered plainly.
What does a court accounting cost?
We publish our pricing: transparent accounting services at a starting rate of $110 per hour, with a required minimum of one hour to be billed. The rate is stated before you begin — and we adhere to the pricing agreed for your engagement.
How do I start a new accounting?
Choose the intake form for your role — professional fiduciary, attorney, or individual trustee — and provide the basic details. We automatically email an engagement letter, and we send a secure link for you to upload your documents. Your accounting is then underway.
How quickly will I hear back?
A timely response can be expected within 1 business day. If you would rather talk first, call us at (916) 237-0888, Monday through Friday, 9:00 am to 3:00 pm.
Where do you prepare accountings?
Our primary service areas encompass California and Nevada. We offer services nationwide, excluding Connecticut, Florida, and New York. Every accounting is prepared according to the local court requirements for the matter.
How do I send documents securely?
Never by email. For your security, please do not send financial statements, Social Security numbers, or identification by email — we will provide you with a secure method of uploading confidential documents once your engagement begins.
I am behind on accountings. Can you build them from the beginning?
Yes. Account Setup builds your accounting from the accounting start date to present — the catch-up work of reconstructing past periods. Once you are current, monthly updated accountings keep you there, with monthly reminders sent for the documents needed to update the accounting.
What does forensic accounting cover?
Please contact us for detailed services that can be provided in regard to forensic accounting. Tell us about the matter and we will tell you plainly what we can provide.
Who prepares my accounting?
A two-principal practice: Zachary Todd, Managing Partner, and Joseph Arana, Owner. The people whose names are on the practice are the people who prepare your accounting.
Start with your door.
Provide the basic details, and the engagement letter comes to you by email — with a response within one business day. Prefer to talk first? We are in the office Monday through Friday, 9:00 am to 3:00 pm.
Or call (916) 237-0888 · [email protected]