Account

ACTION OF (sometimes called "Account," or "Account Render"). An action or writ which lay against one who was required, by his oificial or fiduciary position, to render an account. in which are entered from time to time the transactions of his trade or business. Such books, when regularly kept, may be admitted in evidence. Greenl. Ev. §5 115-118,

practice. A statement of the receipts and payments of an executor, administrator, or other trustee, of the estate confided to him. Every one whoadministers the affairs of another is required at the end of his administration to render an account of his management of the same. Trustees of every description can generally be compelled through the courts of chancery, and where there are no courts of chancery, as Pennsylvania, the courts of common pleas possess this equitable power. When a party has had the property of another as his agent, he may be compelled in some states to account by an action of account render. An account is also the statement of two merchants or others who have dealt together, showing the debits and credits between them.