This summary is not the rule. The rule text controls.
When someone has to file a yearly or final financial report with the court (like a guardian, executor, or trustee handling someone else's money), they need to give clear details about every payment they made and every payment they received.
For any money paid out, the report must list the voucher number, the date, who received the payment, why the payment was made, and the date of any court order that approved it. This helps the court and other interested parties see exactly where the money went and confirm it was properly authorized.
For any money received, the report must show the date it came in, who paid it, and what the payment was for. This keeps a clear record of all funds coming into the account.
Basically, this rule makes sure that anyone managing money for someone else keeps detailed, organized records. It protects the person whose money is being managed by making it easy to track every dollar in and out.