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you are here: > Canonum De Ius Positivum
> Article 46
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II. Form |
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| 2.1 Form | ||
| Article 46-Account | ||
| Canon 1681 | ||
| An Account is a Fictional Form for the administration of currency transactions in Trust or Estate. Account can also refer to the actual statements produced summarizing monies received and paid with calculation of the balance. | ||
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| Canon 1682 | ||
| Neither an Asset nor Liability is held validly unless it is recorded into the proper Account of the Trust or Estate in accordance with these Canons. | ||
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