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AAT - The professional body for accounting technicians

The Association of Accounting Technician's web site with information about the Association, benefits of membership, and student information.

The balance sheet is a snapshot at a single point in time of the company's accounts - covering its assets, liabilities and owners' equity. The purpose of the balance sheet is to give users an idea of the company's financial position along with displaying what the company owns and owes.

The balance sheet is a snapshot at a single point in time of the company's accounts - covering its assets, liabilities and owners' equity. The purpose of the balance sheet is to give users an idea of the company's financial position along with displaying