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Balance Sheet Basics. Your balance sheet (sometimes called a statement of financial position) provides a snapshot of your practice's financial status at a particular point in time. This financial statement details your assets, liabilities and equity, as of a particular date. Although a balance sheet can coincide with any date, it is usually prepared at the end of a reporting period, such as a month, quarter or year.
When storing personal data, it is normal practice to record a person's date of birth rather than their age. This is for the simple reason that the date of birth never changes, but the age will be different next year. If you need to show someone's age you should ask Access to calculate it for you.