Utah Accounting

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In a suit in accounting in equity the burden of proof is upon the defendant to account for all money or property of the plaintiff that has come into his hands. He has the burden of showing that he is entitled to credit for moneys charged in his account or as having been paid by him to or for the use of the plaintiff, and the plaintiff does not have the burden of showing that the items charged were improper or that the defendant was not entitled thereto. The defendant as the trustee of the plaintiff was required to show that he had performed his trust and the manner of its performance. He owed that duty because of his confidential relation and because he is presumed to know how he performed his duty.

Simper v. Scorup, 78 Utah 71, 1 P.2d 941, 945 (1931)

The parties do not have a right to a jury trial where an equitable accounting is sought in a breach of fiduciary duty action. Moreover, the right to a jury trial does not extend to actions involving equity issues such as accounting and winding up of a partnership.

47 Am. Jur. 2d Jury § 48 (Westlaw 2006).