The following standards shall be applicable to all interim and final accountings of Administrators, trustees, guardians and conservators, required or permitted to be filed with the Court.
A. Accounts shall be stated in a manner that is understandable by Persons who are not familiar with practices and terminology peculiar to the administration of estates, trusts, guardianships and conservatorships.
1. All accounts shall be rendered on a cash basis, except in extraordinary circumstances upon specific written order of the Court.
2. All accounts shall be rendered for a specified period, with an indicated opening and closing date. Such period shall be for not more than twelve months ending on the last day of a calendar month,