Case Study Practice for Year 7 OCR Accounting | 七年级OCR会计案例分析实战演练

📚 Case Study Practice for Year 7 OCR Accounting | 七年级OCR会计案例分析实战演练

Welcome to a hands-on case study designed for Year 7 students following the OCR approach to accounting. This practical exercise will walk you through the entire accounting cycle, from recording source documents to preparing financial statements, using a simple lemonade stand business. By working step by step, you will see how each transaction fits into the double-entry system and how the final reports are built. The aim is to strengthen your understanding of core accounting principles through real-world application.

欢迎参加为七年级学生设计的 OCR 会计实践案例学习。本实操练习将带你完整走过会计循环，从记录原始凭证到编制财务报表，只借助一个简单的柠檬水摊业务。通过逐步操作，你将看到每一笔交易如何融入复式记账系统，以及最终报告是怎样生成的。目的是通过真实应用巩固你对核心会计原理的理解。

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1. Why Case Studies Matter | 为什么案例分析很重要

Learning accounting can feel abstract when you only work with textbook examples. A case study brings numbers to life because you can follow a character’s decisions and see the financial consequences. In the OCR curriculum, being able to apply knowledge to a scenario helps you prepare for exam-style questions. You also develop problem-solving skills by checking if the accounts balance, spotting errors and linking results back to business performance.

只做课本习题时，会计学习可能显得抽象。案例分析却能赋予数字生命，因为你可以跟随人物的决策并看到财务后果。在 OCR 课程中，能将知识应用到情景中有助于备考。同时，通过检查账户是否平衡、发现错误并把结果与经营表现联系起来，你还能锻炼解决问题的能力。

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2. Meet the Business: Emily’s Lemonade Stand | 案例介绍：艾米丽的柠檬水摊

Emily decides to run a lemonade stand during the summer holidays. She puts £40 of her own savings into the business on 1 June. The next day, she borrows a further £10 from her mother, which she promises to repay later. With this cash, she buys lemons and sugar for £15 on 3 June, and paper cups for £5 on 4 June, both paid in cash. She starts selling on 5 June and earns £30 from customers. On 6 June she pays £1 interest on the loan. On 7 June she pays a £2 fee to rent a spot at the local market. Finally, on 8 June Emily withdraws £5 for her personal use. Assume that all the lemons and sugar have been used up and no cups are left at the end.

艾米丽决定在暑假经营一个柠檬水摊。6月1日，她把自己的积蓄40英镑投入企业。第二天，她从母亲那里又借了10英镑，并承诺日后归还。有了这笔现金，她在6月3日花15英镑买了柠檬和糖，6月4日花5英镑买了纸杯，均以现金支付。6月5日她开始售卖，从顾客那里获得30英镑收入。6月6日她支付了1英镑的贷款利息。6月7日她支付了2英镑的当地市场摊位租金。最后，6月8日艾米丽提取了5英镑供个人使用。假设所有柠檬和糖都已用完，且期末没有剩余杯子。

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3. Step 1: Source Documents and Journal Entries | 第一步：原始凭证和日记账分录

Every transaction begins with a source document, such as a receipt or a loan note. In accounting, we first record these in the journal, showing which accounts are debited and credited. Let’s record Emily’s transactions one by one.

每一笔交易都始于原始凭证，例如收据或借款单。在会计中，我们先在日记账中记录这些交易，标明哪些账户记借方、哪些记贷方。我们来逐笔记录艾米丽的交易。

1 June: Emily invests £40 cash. The business receives cash, so we debit the Cash account. Capital is the owner’s claim, so we credit Capital.

6月1日：艾米丽投入现金40英镑。企业收到现金，因此我们借记现金账户。资本属于业主权益，因此我们贷记资本账户。

Dr Cash £40 | Cr Capital £40

2 June: Emily borrows £10. Cash increases again (debit). We credit Loan, a liability.

6月2日：艾米丽借款10英镑。现金再次增加（借记）。我们贷记借款这一负债账户。

Dr Cash £10 | Cr Loan £10

3 June: She buys lemons and sugar for £15 in cash. This reduces Cash (credit) and creates an expense called Purchases (debit).

6月3日：她以现金15英镑购买柠檬和糖。这导致现金减少（贷记），并产生一项费用即采购（借记）。

Dr Purchases £15 | Cr Cash £15

4 June: She buys paper cups for £5. Again, cash goes down (credit) and Cups Expense is debited.

6月4日：她花5英镑购买纸杯。同样，现金减少（贷记），而杯子费用借记。

Dr Cups Expense £5 | Cr Cash £5

5 June: She makes sales of £30, all in cash. Debit Cash for the increase. Credit Sales revenue.

6月5日：她取得销售收入30英镑，全部为现金。借记现金反映增加。贷记销售收入。

Dr Cash £30 | Cr Sales £30

6 June: She pays £1 loan interest. Cash decreases (credit) and Interest Expense is debited.

6月6日：她支付1英镑贷款利息。现金减少（贷记），利息费用借记。

Dr Interest Expense £1 | Cr Cash £1

7 June: She pays £2 rent. Cash credited, Rent Expense debited.

6月7日：她支付2英镑租金。贷记现金，借记租金费用。

Dr Rent Expense £2 | Cr Cash £2

8 June: Emily takes £5 for herself. Drawings is a reduction of owner’s equity, so it is debited. Cash is credited.

6月8日：艾米丽提取5英镑供个人使用。提款是业主权益的减少，因此借记提款。贷记现金。

Dr Drawings £5 | Cr Cash £5

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4. Step 2: Posting to Ledger Accounts | 第二步：过入分类账

The journal entries are then posted to T-accounts in the general ledger. Let’s look at each account’s movements and final balance.

日记账分录随后被过入总分类账中的T型账户。我们来看看每个账户的变动和期末余额。

Cash Account: Opened with debits of £40 (capital), £10 (loan) and £30 (sales). Total debits £80. Credits include £15 (purchases), £5 (cups), £1 (interest), £2 (rent) and £5 (drawings). Total credits £28. The balance carried down is £80 − £28 = £52 on the debit side.

现金账户：借方记录有40英镑（资本）、10英镑（借款）和30英镑（销售）。借方合计80英镑。贷方包括15英镑（采购）、5英镑（杯子）、1英镑（利息）、2英镑（租金）和5英镑（提款）。贷方合计28英镑。结转余额为80－28＝52英镑（借方余额）。

Capital Account: The £40 invested is recorded on the credit side. Balance is £40 credit.

资本账户：投入的40英镑记在贷方。余额为贷方40英镑。

Loan Account: The £10 borrowed is a credit entry. Balance £10 credit.

借款账户：借入的10英镑为贷方分录。余额贷方10英镑。

Purchases Account: Debited with £15 for lemons and sugar. Balance £15 debit.

采购账户：借记15英镑购买柠檬和糖。余额借方15英镑。

Cups Expense Account: Debited with £5. Balance £5 debit.

杯子费用账户：借记5英镑。余额借方5英镑。

Sales Account: Credited with £30 revenue. Balance £30 credit.

销售收入账户：贷记30英镑收入。余额贷方30英镑。

Interest Expense Account: Debited £1. Balance £1 debit.

利息费用账户：借记1英镑。余额借方1英镑。

Rent Expense Account: Debited £2. Balance £2 debit.

租金费用账户：借记2英镑。余额借方2英镑。

Drawings Account: Debited £5. Balance £5 debit.

提款账户：借记5英镑。余额借方5英镑。

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5. Step 3: The Trial Balance | 第三步：试算平衡表

A trial balance lists all the ledger balances to check that total debits equal total credits. If they match, the double entry is arithmetically correct, though other errors might still exist. Here is Emily’s trial balance as at 8 June.

试算平衡表列出所有分类账余额，以检查借方总额是否等于贷方总额。如果相等，则表明复式记账在算术上是正确的，尽管仍可能存在其他错误。以下是艾米丽截至6月8日的试算平衡表。

Account (English / 中文)	Debit £	Credit £
Cash / 现金	52
Capital / 资本		40
Loan / 借款		10
Purchases / 采购	15
Cups Expense / 杯子费用	5
Sales / 销售收入		30
Interest Expense / 利息费用	1
Rent Expense / 租金费用	2
Drawings / 提款	5
Totals / 合计	80	80

The trial balance agrees at £80 on both sides. This confirms that every debit has a matching credit somewhere in the ledger.

试算平衡表两边均为80英镑，保持一致。这证实了分类账中每一笔借方都有对应的贷方。

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6. Step 4: Calculating Profit or Loss | 第四步：计算利润或亏损

Profit is what remains after deducting all expenses from sales revenue. We need to identify which accounts are revenues and which are expenses. Emily’s only revenue is Sales £30. Her expenses are Purchases £15, Cups Expense £5, Interest Expense £1 and Rent Expense £2. The calculation is:

利润是销售收入减去所有费用后的剩余。我们需要辨别哪些是收入账户、哪些是费用账户。艾米丽的唯一收入是销售收入30英镑。她的费用包括采购15英镑、杯子费用5英镑、利息费用1英镑和租金费用2英镑。计算如下：

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