Canonum De Ius Positivum
Canons of Positive Law

one heaven iconII.   Form

2.1 Form

Article 46 - Account

Canon 1682 (link)

An Account is fictional form being a detailed memorial or record or financial summary of any distinct relation of obligation in terms of debit, or credit, or assets or liabilities in relation to a trust, or estate or fund.

Canon 1683 (link)

No property, or asset or liability  is held validly unless it is recorded into the proper Account of the trust or estate or fund in accord with these Canons.