Near the end of the process, the preparation of estate accounts will take place and these will be given to any residuary beneficiary. A recipient of a specific gift or cash amount is not entitled to see the estate accounts unless the deceased’s debts mean that there are insufficient funds to pay the gift. Accounts contain details of the assets and all liabilities that have been paid from the estate along with all other deductions like legal fees and costs of administration before setting out what the beneficiary is entitled to.