Home For AAT student members AQ 2013 AAT Level 4 (Level 8 in Scotland)
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚

Financial Statements

sscorssscors Feels At HomeRegistered Posts: 72

does anyone know why prepayments is included in the calculation for trade receivables entry in SOCI?


  • SamiHSamiH Well-Known Registered Posts: 179
    Prepayments are a current asset on the SOFP.

    They are included in "Trade and Other Receivables"
Sign In or Register to comment.