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The AAT qualification is offered through the Association of Accounting Technicians. The range of an AAT's work will vary widely. Generally AATs work in support positions and some of their key functions include: Purchase accounting; Inventory control; Payroll accounting; Costing and budgeting; Sales accounting and credit control; Cash and banking
In 2023, AAT confirmed to the Financial Reporting Council (FRC) that the professional body and qualifications provider had 50,945 professional members and 76,416 students sitting its qualifications in 2022. [1] AAT is the largest provider of accounting apprenticeships in the UK.
Information Systems Audit and Control Association: United States: Affiliate: IIA Institute of Internal Auditors: United States: Affiliate: NASBA National Association of State Boards of Accountancy: Uruguay: Member: CCEAU Colegio de Contadores, Economistas y Administradores del Uruguay Uzbekistan: Associate: National Association of Accountants ...
The need for accounting technicians were emphasized in the master plan for Accountancy Education in Sri Lanka prepared by the Asian Development Bank Inception Mission in 1986 and following that AATSL was established in December 1987 on the model of the Association of Accounting Technicians (UK) and subsequently AAT Ireland (called Institute of Accounting Technicians Ireland) was formed in ...
CAT's rival is the Association of Accounting Technicians (AAT) qualification. ACCA was a sponsor of the AAT before breaking its links in the mid-1990s in order to form the CAT qualification. [ 1 ] The rationale behind this move was that it wanted a technician level qualification which followed the same strategic direction of the ACCA ...
The Association of Accounting Technicians (AAT) is the UK's leading body offering a qualification at 'bookkeeper' level. The AAT has approximately 2,500 licensed bookkeepers (from a total membership of 150,000). The AAT is recognised in the EU and internationally respectively.
The primary bodies in each country are affiliated to the International Federation of Accountants while a few do not belong to IFAC as they operate more like specialist bodies helping the work of accountants and auditors such as the field of taxation, forensic auditing and systems auditing. These bodies include:
The imprest system is a form of financial accounting. The most common is petty cash . [ 1 ] The basic characteristic of an imprest system is that a fixed amount is reserved, which after a certain period or when circumstances require, because money was spent, will be replenished.