391. Every judgment ordering an account must fix a delay for rendering it. If no delay has been fixed, the plaintiff may petition the Court or Judge to appoint a day.
392. The account must be rendered nominately to the party entitled to it, it must be sworn to and be filed in the Registrar's office within the delay fixed, together with the vouchers in support thereof.
The Court or Judge may, however, upon motion of which notice has been duly given, extend the delay for rendering the account.
393. The account must contain, under separate heads, the receipts and expenditure, and close with a recapitulation of such receipts and expenditure, establishing the balance; whatever remains to be recovered being reserved for a separate head.
394. Under the head of receipts must be placed all sums which the accounting party has received, and all those that he or she ought to have received during his or her management.
395. The accounting party cannot place under the head of expenditure the costs of the judgment ordering him or her to account, unless he or she is authorised to do so by the Court or Judge; but he or she may charge under that head his or her travelling expenses, the attendances of the attorney-at-law who made up the account, the cost of presenting and verifying it, and of whatever copies thereof are required.
396. If the account shows an excess of receipts over expenditure, the party to whom it is rendered may provisionally demand execution for the balance, having, however, besides, his or her right to contest the remainder of the account.
397. Parties accounted to are bound to take communication of the account and vouchers at the Registrar's office, and to file their contestations of the account, if they contest it, within a delay of 15 days, which may be extended by the Court or the Judge upon application pursuant to notice.
398. Parties accounted to, whose interests are the same, must name the same attorneys-at-law; if they do not agree in their choice, the attorney-at-law first in the case remains attorney-at-law of record, saving the right of the other parties accounted to to employ attorneys-at-law of their own, upon payment of all costs occasioned thereby.
399. The accounting party has a delay of 8 days after the filing of the contestation to file his or her answers in support of the account, and the other party has a similar delay to file his or her replications.
400. In default of filing the contestations, answers, or replications within the delay, the party bound to file them is held to admit whatever is contained in the document he or she fails to contest.
401. After the issues are completed upon the account rendered, the parties proceed to trial and hearing according to the ordinary course, or the Court may refer the case for settlement to arbitrators, or to a practitioner or an accountant, according to its nature.
402. The judgment upon the account must contain a computation of the receipts and expenditure, and establish the balance if there by any.
403. If the defendant fails to render an account, the plaintiff makes one.