California Code, Probate Code - PROB § 1062
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The summary shall be supported by detailed schedules showing the following:
(a) Receipts, showing the nature or purpose of each item, the source of the receipt, and the date thereof.
(b) Disbursement, including the nature or purpose of each item, the name of the payee, and the date thereof.
(c) Net income or loss from a trade or business, which shall be sufficient if it provides the information disclosed on Schedule C or F of the federal income tax return.
(d) Calculation of gains or losses on sale or other disposition.
(e) Distributions of cash or property to beneficiaries, ward or conservatee, showing the date and amount of each, with the distribution of property shown at its carry value.
(f) Itemized list of property on hand, describing each item at its carry value.
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