An executor or administrator shall, within three months from the date of the notice of his appointment, and every three months thereafter until the administration is completed and he is discharged from his trust, render an account, verified by his own oath, and file the same with the court. The account shall show the amount of the money received and expended by him, from whom received and to whom paid, with the proper vouchers for such payments, the amount of the claims presented against the estate and allowed or disallowed and the name of the claimants of each, and any other matter necessary to show the condition of the affairs thereof.