Contents of Accounts; Duty of Register

Accounts rendered by receivers shall be for a period therein stated, and show in detail (1) all moneys received, when, from whom or from what source; (2) gains or losses on sales made of the property included in the inventory; (3) payments made, to whom and for what purpose. Every such account shall be accompanied by oath of the receiver that the account is just and true, and shall be filed in the office of the Register in Chancery, with the vouchers for all payments; whereupon it shall be the duty of the Register in Chancery to examine the account, compare it with the vouchers, prove the calculations and additions and certify therein whether the Register finds the same to be correct.