An executor (a/k/a "personal representative"), is a person appointed by a probate court to administer a deceased's estate. An executor's job is to take control of estate assets and distribute them to the beneficiaries. They must also provide an accounting of all assets and distributions for the court and beneficiaries to ensure the fair and competent handling of estate matters. While the exact form of such an accounting varies from state-to-state, they all require the same basic information. An executor must disclose all actions that they have taken on behalf of the estate. For example, receipts for bill payments and the sale of property (real or personal) must be listed; distributions of money/property made to beneficiaries must specify the dollar amounts and identify the property and the beneficiaries involved.