Prepayments (In the Work place)

Hi Guys

Hope everyone is well and had a well deserved bank holiday rest!

I am approaching my works year end, and other than doing prepayments and accruals on an extended trial balance at college this will be the first time I do it for real!

Now my brain has stopped working, and my notes are all at home, I cannot remember what I do with the VAT elements, do a show them as prepayments as well??

Sorry, I really ought to remember and I assume that I must show the vat as a prepayment or else the accounts will not be true to the accruals concept, but I really have gone totally blank.

Any advice greatly received (as always!!)

Tracy