After formal appointment the executor has to follow a guided process of accounting for all the assets and liabilities of the estate. They do it through drawing up the estate’s Distribution Account. The account lists all the assets and liabilities in monetary values and balances them. If the assets exceed the liabilities there will be a surplus which will be distributed to the beneficiaries. If the liabilities exceed the assets it means there is nothing to distribute to beneficiaries. The executor will have to sell the estate’s assets if any to settle debts. The administration of the estate culminates in distributing of the assets to beneficiaries and winding up the administration to the satisfaction and approval of the Master. The deceased’s property that remains in the estate after all expenses and liabilities have been paid out has to be distributed and the estate wound up and closed. imisho yisibabazo ngesiRashiya asetshenziswa ukuthuthukisa imibhalo ngokomzwelo, imiyalezo, amazwana. Ngakho indlela yokwenza izitatimende coloration kokuthona izinhlamvu emisebenzini yobuciko kungenzeka kuphela ngosizo izimpawu zokubhala, nombhali akukho angakwenza kodwa ukusebenzisa izibabazi, bomabuta, futhi inhlanganisela yawo.