What does 'As At' mean?

"As at" means at a particular point in time.

It is an accounting term used in reports such as a 'Balance Sheet' to reference what the accounts looked like at a point in time. 

For example, if you run the a Balance Sheet report for As at the 2022 Financial year, you see figures up until the 30th of June 2022.

Please note, any reports that are considered 'As At' reports do not take into consideration any transactions that have happened after the 'as at' date. Therefore, in the above example any transactions that happened after the 30th of June 2022 would not appear on that Balance Sheet.

Reports in SILQ that are considered 'As At' are:

1. Balance Sheet

2. Aged Debtors Report

3. Aged Creditors Report

4. Aged Trade Creditors