Year 7 AQA Accounting: Case Study Practice | 会计案例分析实战演练

📚 Year 7 AQA Accounting: Case Study Practice | 会计案例分析实战演练

Welcome to a hands-on case study designed for Year 7 students following the AQA curriculum. In this practical walk‑through we will follow a small start‑up business, record its transactions, apply basic accounting rules and prepare simple financial statements. By the end of this workout, the accounting cycle will feel much less mysterious and you will be ready to tackle similar problems in tests and real life.

欢迎来到为 AQA 课程七年级学生设计的动手案例分析。在这个实战演练中，我们将跟踪一家小型初创企业，记录其交易、运用基本的会计规则并编制简单的财务报表。完成这一整套练习后，会计循环将变得清晰许多，你也能胸有成竹地应对考试和现实中的类似问题。

1. Case Study Introduction | 案例背景介绍

Sara Jones decides to run a stationery stall at her school’s summer fair. She uses £500 of her own savings to start the business on 1 June. All transactions happen in June and are settled in cash. Here is a summary of what took place during the month:

Sara Jones 决定在学校的夏季集市上经营一个文具摊位。她在6月1日用自己的积蓄£500作为启动资金。所有交易都发生在六月，且均以现金结算。以下是当月发生的交易总结：

1 Jun: Sara invests £500 of her own cash into the business.
6月1日：Sara 向企业投入自己的现金 £500。
2 Jun: She buys stationery to sell, paying £200 in cash.
6月2日：她购买用于销售的文具，支付现金 £200。
3 Jun: She purchases a display shelf for the stall, paying £100 cash.
6月3日：她为摊位购买了一个展示货架，支付现金 £100。
Throughout June: Sara makes cash sales totalling £300.
整个六月：Sara 实现现金销售总额 £300。
25 Jun: She pays stall rent of £50 in cash.
6月25日：她用现金支付摊位租金 £50。
During the month: Sara takes stationery worth £10 from the stock for her own school use.
月内某天：Sara 从库存中取走价值 £10 的文具供自己上学使用。
30 Jun: She counts the remaining stationery stock and finds it is worth £50.
6月30日：她清点剩余的文具库存，发现价值为 £50。

Additional information: the display shelf is a non‑current asset that is expected to last several years. For simplicity, we shall not charge depreciation this month because the amount would be very small and Year 7 AQA accounting focuses on the basic structure rather than complex adjustments.

补充信息：展示货架是一项非流动资产，预计可使用数年。为了简化，本月不计算折旧，因为金额极小，且七年级 AQA 会计侧重于基本框架，而非复杂调整。

2. Transaction Analysis Using the Accounting Equation | 运用会计等式分析交易

Every transaction changes the accounting equation: Assets = Liabilities + Equity. For Sara’s stall, we start with zero and work upwards. In this section we will analyse each event without formal debits and credits yet, just to see how the numbers move.

每一笔交易都会改变会计等式：资产 = 负债 + 权益。对于 Sara 的摊位，我们从零开始。本节我们先不涉及正式的借贷符号，仅从数字变化角度分析每一事件，看看数据如何变动。

Transaction a – owner’s investment: Assets (cash) increase by £500 and equity (capital) increases by £500. The equation stays in balance: £500 = 0 + £500.

交易a——所有者投入：资产（现金）增加 £500，权益（资本）增加 £500。等式保持平衡：£500 = 0 + £500。

Transaction b – buy stationery stock: Cash decreases by £200, but inventory (another asset) increases by £200. Total assets remain £500, equity unchanged. Equation: £500 = 0 + £500 (still).

交易b——购买文具库存：现金减少 £200，但存货（另一项资产）增加 £200。资产总额仍为 £500，权益不变。等式：£500 = 0 + £500（依然平衡）。

Transaction c – buy shelf: Cash falls by £100, non‑current assets rise by £100. Total assets still £500, equity unchanged.

交易c——购买货架：现金减少 £100，非流动资产增加 £100。总资产仍为 £500，权益不变。

Transaction d – cash sales: Cash increases by £300. Revenue is part of equity (it increases retained earnings). So assets go up to £800, equity goes up by £300 to £800. Equation: £800 = 0 + £800.

交易d——现金销售：现金增加 £300。收入属于权益的一部分（会增加留存收益）。因此资产升至 £800，权益增加 £300 至 £800。等式：£800 = 0 + £800。

Transaction e – pay rent: Cash falls by £50, and expenses reduce equity by £50. Assets drop to £750, equity drops to £750. Still balanced.

交易e——支付租金：现金减少 £50，费用使权益减少 £50。资产降至 £750，权益降至 £750。依然平衡。

Transaction f – owner takes stock for personal use: This is drawings. The inventory asset decreases by £10, and equity decreases by £10 (drawings reduce capital). Assets fall to £740, equity to £740.

交易f——所有者取用库存自用：这属于提款。存货资产减少 £10，权益减少 £10（提款会减少资本）。资产降至 £740，权益降至 £740。

Transaction g – closing stock check and cost of sales: So far the inventory account shows £200 − £10 = £190, but a physical count reveals only £50 left. The missing £140 must be the cost of the stationery sold. This adjustment will reduce inventory by £140 and reduce equity by £140 (through the cost of sales expense). After adjustment, total assets become £600, equity £600. The equation shines through.

交易g——期末库存盘点与销售成本：截至目前，存货账户显示 £200 − £10 = £190，但实地盘点只剩下 £50。缺少的 £140 必然是已售文具的成本。这一调整将使存货减少 £140，并通过销售成本费用使权益减少 £140。调整后，总资产变为 £600，权益 £600。等式贯穿始终。

This step‑by‑step breakdown helps you see that accounting is simply about tracking what the business owns and who has a claim on it.

这种逐步分解能帮助你明白会计其实就是追踪企业拥有什么，以及谁对这些财物拥有索取权。

3. Debits and Credits Made Simple | 通俗理解借贷记账法

Before we write journal entries, let’s refresh the debit and credit rules that Year 7 AQA students need. Every account has a normal balance side: assets and expenses normally sit on the debit side, while liabilities, equity and revenue normally sit on the credit side. To increase an account, you put an entry on its normal side; to decrease it, you use the opposite side.

在编写日记账之前，我们先来复习一下七年级 AQA 学生需要掌握的借贷规则。每个账户都有一个正常余额方向：资产和费用通常在借方，负债、权益和收入通常在贷方。要增加一个账户，就在其正常方记录；要减少它，则记在相反方。

Think of DEAD CLIC: Debit increases Expenses, Assets, Drawings; Credit increases Liabilities, Income, Capital.

可记住口诀 DEAD CLIC：借方（Debit）增加费用（Expenses）、资产（Assets）、提款（Drawings）；贷方（Credit）增加负债（Liabilities）、收入（Income）、资本（Capital）。

For example: when cash is received from a sale, we debit Cash (asset up) and credit Sales revenue (income up). When rent is paid, we debit Rent expense (expense up) and credit Cash (asset down).

例如：收到销售现金时，借记现金（资产增加），贷记销售收入（收入增加）。支付租金时，借记租金费用（费用增加），贷记现金（资产减少）。

We will now apply these rules to every transaction in Sara’s case. You can follow along by making your own T‑accounts or a simple spreadsheet.

现在我们就将这些规则应用到 Sara 案例的每一笔交易中。你可以一边阅读，一边自己画 T 型账户或用简单的表格练习。

4. Step 1: Recording the Journal Entries | 第一步：记录日记账分录

Journal entries record a transaction’s debit and credit parts together with a brief narrative. Here are the entries for the first six events (before end‑of‑period adjustments).

日记账分录将一笔交易的借方和贷方部分连同简要说明一并记录。以下是前六个事项的分录（期末调整前）。

a) Owner’s investment: Debit Cash £500, Credit Capital £500. (Sara puts money into the business)

a) 所有者投资：借记现金 £500，贷记资本 £500。（Sara 将资金投入企业）

b) Purchase of stationery stock: Debit Inventory £200, Credit Cash £200. (Bought goods to resell)

b) 购买文具库存：借记存货 £200，贷记现金 £200。（购入待售商品）

c) Purchase of display shelf: Debit Non‑current assets (Shelving) £100, Credit Cash £100. (Bought equipment for the stall)

c) 购买展示货架：借记非流动资产（货架）£100，贷记现金 £100。（为摊位购买设备）

d) Cash sales of stationery: Debit Cash £300, Credit Sales revenue £300. (Record income from selling stock)

d) 文具现金销售：借记现金 £300，贷记销售收入 £300。（记录销售商品所得收入）

e) Rent payment: Debit Rent expense £50, Credit Cash £50. (Paid monthly stall rent)

e) 支付租金：借记租金费用 £50，贷记现金 £50。（支付当月摊位租金）

f) Owner drawings of stationery: Debit Drawings £10, Credit Inventory £10. (Sara took goods for personal use)

f) 所有者提取文具：借记提款 £10，贷记存货 £10。（Sara 取用商品自用）

At this stage the inventory account shows a debit balance of £190 (200 − 10). No cost of sales has been recorded yet because we do not know exactly how much was sold until the stock count. The journal entries above are the daily records; the adjustment from the stock‑take comes next.

此时，存货账户的借方余额为 £190（200 − 10）。因为我们在盘点之前还不确定究竟售出了多少，所以尚未记录销售成本。以上分录是日常记录，由盘点得出的调整随后进行。

5. Step 2: Posting to T-Accounts | 第二步：过账到T型账户

Now we transfer each journal entry to ‘T‑accounts’. Draw a large T for each account, with the name on top, left side for debits and right side for credits. Below are the postings after all six entries, before adjusting for cost of sales.

现在，我们将每一笔日记账分录转移到“T 型账户”中。为每个账户画一个大写字母 T，上方标出账户名称，左侧记借方，右侧记贷方。以下是全部六笔分录过账后的结果，尚未进行销售成本调整。

Cash account: Debit side – £500 (a), £300 (d); Credit side – £200 (b), £100 (c), £50 (e). Net debit balance = £500 + £300 − £200 − £100 − £50 = £450.

现金账户：借方 – £500 (a)、£300 (d)；贷方 – £200 (b)、£100 (c)、£50 (e)。借方净余额 = £500 + £300 − £200 − £100 − £50 = £450。

Inventory account: Debit side – £200 (b); Credit side – £10 (f). Debit balance = £190.

存货账户：借方 – £200 (b)；贷方 – £10 (f)。借方余额 = £190。

Non‑current assets (Shelving): Debit side – £100 (c). Debit balance £100.

非流动资产（货架）：借方 – £100 (c)。借方余额 £100。

Capital account: Credit side – £500 (a). Credit balance £500.

资本账户：贷方 – £500 (a)。贷方余额 £500。

Sales revenue: Credit side – £300 (d). Credit balance £300.

销售收入：贷方 – £300 (d)。贷方余额 £300。

Rent expense: Debit side – £50 (e). Debit balance £50.

租金费用：借方 – £50 (e)。借方余额 £50。

Drawings: Debit side – £10 (f). Debit balance £10.

提款：借方 – £10 (f)。借方余额 £10。

You can see how each T‑account tells a story. The inventory balance is currently higher than reality, which is why the adjusting entry will be crucial.

可以看到，每个 T 型账户都在讲述一个数字故事。存货余额目前高于实际库存，这也是调整分录至关重要的原因。

6. Step 3: Preparing a Trial Balance | 第三步：编制试算平衡表

A trial balance lists all the ledger balances at a point in time to check that total debits equal total credits. Let’s extract the pre‑adjustment trial balance for Sara’s stall at 30 June, before the stock adjustment.

试算平衡表将某一时点的所有分类账余额列出，用以核对借方总额是否等于贷方总额。我们来编制 Sara 摊位在 6 月 30 日、存货调整前的试算平衡表。

Account	Debit (£)	Credit (£)
Cash	450
Inventory	190
Non‑current assets	100
Capital		500
Sales revenue		300
Rent expense	50
Drawings	10
Total	800	800

The totals match at £800, confirming our bookkeeping is accurate so far. However, the inventory figure is still £190, while the actual stock on hand is only £50 – we must now make the adjusting entry.

合计数均为 £800，证明我们目前的记账准确无误。然而，存货数字仍为 £190，而实际库存仅 £50——我们现在需要做调整分录。

7. Adjusting Entries: Inventory and Drawings | 调整分录：存货与提款

At the end of a period, we adjust the accounts to reflect the true value of assets and to match expenses against the revenue earned. For Sara, two adjustments matter: the draw‑down of inventory to its physical count and the recognition of cost of sales.

在期末，我们会调整账户，以反映资产的真实价值，并将费用与所获收入进行配比。对 Sara 而言，有两个调整很关键：将存货调整至实地盘点数，以及确认销售成本。

The inventory account sits at £190, but the stock‑take says £50. The decrease of £140 is made up of the cost of goods sold and the earlier drawings of £10. We have already recorded the drawings as a reduction in inventory, so the remaining drop of £140 must be the cost of sales. The adjusting journal entry is: Debit Cost of sales £140, Credit Inventory £140.

存货账户显示 £190，但盘点显示为 £50。减少的 £140 包括已售商品成本和之前提取的 £10。提款已作为存货减少记录，因此剩余的下降 £140 必然是销售成本。调整日记账分录为：借记销售成本 £140，贷记存货 £140。

After posting this entry, the inventory T‑account shows a final debit balance of £190 − £140 = £50. The cost of sales account appears with a debit of £140. We now have all the numbers ready for the financial statements.

过账此分录后，存货 T 型账户的最终借方余额为 £190 − £140 = £50。销售成本账户出现借方 £140。现在编制财务报表所需的所有数字已经齐备。

8. Step 4: Income Statement for Sara’s Shop | 第四步：编制Sara的利润表

An income statement shows whether the business made a profit or a loss. It follows the simple structure: Sales revenue − Cost of sales = Gross profit; then Gross profit − Expenses = Net profit.

利润表展示企业是盈利还是亏损。其结构简单：销售收入 − 销售成本 = 毛利；然后毛利 − 费用 = 净利润。

For Sara’s stall, the numbers are:

Sara 摊位的数字如下：

Sales revenue: £300. Cost of goods sold: £140. Gross profit = £300 − £140 = £160.

销售收入：£300。销售成本：£140。毛利 = £300 − £140 = £160。

Then subtract the only operating expense – rent expense £50. Net profit =

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Year 7 AQA Accounting: Case Study Practice | 会计案例分析实战演练