Built for the part of an accounting that is slow, not the part that is hard.
The rules of a California accounting are settled. Assembling one from two years of statements without dropping a row is the work. That is the part this does.
Why this exists
A California conservatorship or trust accounting is not a hard document to understand. It is a hard document to assemble. The rules are settled, the schedules are fixed, and the work is transcribing two years of statements into them without dropping a row or misfiling a payment – which is exactly the kind of work that is slow, expensive to bill honestly, and easy to get slightly wrong.
Court Ledger was built by working from real accountings and the errors that actually show up in them. Not hypothetical ones: a check number misread off a card purchase, a transfer between the estate’s own accounts counted as both a receipt and a disbursement, a beginning asset schedule taken from the wrong month so every transaction in it is counted twice.
What it will not do
It does not file for you, it does not give legal advice, and it does not claim the accounting is correct. It claims something narrower and checkable: the figures it read match the figures the statement prints. Where it cannot check that, it says so as loudly as it says anything else – an unchecked period and a clean one are never allowed to look the same.
Everything it removes from a schedule is reported back to you with the rows it removed. An accounting that quietly differs from the statements it came from cannot be tied back to them, and that is not a trade worth making to look tidy.
Who it is for
Attorneys, professional fiduciaries, CPAs and paralegals preparing GC-400 and GC-405 accountings in California. It is built around those forms specifically rather than being a general bookkeeping tool pointed at a court filing.
How we think about the review
The draft is the starting point, not the end. Every figure in the workbook is a live Excel formula reaching back into the schedule it came from, so correcting one transaction recalculates every total that depends on it – including the balance check at the bottom of the Summary. You are meant to review it, and it is built to be reviewed.