Year 7 Edexcel Accounting: Case Study Practice | Edexcel 七年级会计：案例分析实战演练

📚 Year 7 Edexcel Accounting: Case Study Practice | Edexcel 七年级会计：案例分析实战演练

Case studies are one of the most powerful ways to learn accounting. By following a small business through real transactions, you can see how every theory fits together. This article walks you through a complete week of trading for Sarah’s cupcake business, from recording the first investment to preparing a trial balance and a simple balance sheet.

案例学习是掌握会计最有效的方式之一。通过跟踪一个小企业的真实交易，你可以看到所有理论如何组合在一起。本文将带你走完莎拉纸杯蛋糕生意完整的一周交易，从记录第一笔投资到编制试算平衡表和简易资产负债表。

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1. Meet Our Case: Sarah’s Cupcake Business | 案例介绍：莎拉的纸杯蛋糕生意

Sarah decides to turn her baking hobby into a small business. We will follow her transactions from 1 July to 7 July. Below is a summary of everything that happens during this week.

莎拉决定把烘焙爱好变成一个小生意。我们将追踪她从7月1日到7月7日的交易。下面是本周发生所有事项的总结。

Date	Transaction
1 July	Sarah invests £500 cash as starting capital.
2 July	Buys baking equipment for £150, paying cash.
3 July	Purchases ingredients on credit from FlourPower for £80.
4 July	Sells all cupcakes for cash £300.
5 July	Pays £50 cash for stall rental.
6 July	Withdraws £30 cash for personal use.
7 July	Pays £60 to FlourPower to settle part of the debt.

These seven transactions cover investment, asset purchase, credit purchase, cash sales, an expense, drawings, and a payment to a creditor — a perfect mini-course in double-entry bookkeeping.

这七笔交易涵盖了投入资本、购买资产、赊购、现金销售、费用、提款以及向债权人付款——堪称复式记账的微型课程。

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2. Understanding Assets, Liabilities and Capital | 理解资产、负债与资本

Before we record anything, let’s remember the three building blocks of every business. Assets are what the business owns or controls. Liabilities are what it owes to others. Capital is the owner’s claim on the business, often called equity.

在开始记录之前，我们回顾一下每个企业的三大基石。资产是企业拥有或控制的资源。负债是企业欠他人的款项。资本是所有者对企业的求偿权，常被称为权益。

These three are linked by the most important equation in accounting:

这三者由会计中最重要的等式联系在一起：

Assets = Liabilities + Capital

Every single transaction will keep this equation in balance. If Sarah buys equipment with cash, one asset (equipment) increases while another asset (cash) decreases — total assets stay the same, so the equation still holds.

每一笔交易都会让这个等式保持平衡。如果莎拉用现金购买设备，一项资产（设备）增加的同时另一项资产（现金）减少——总资产不变，等式依然成立。

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3. Double-Entry Rules | 复式记账规则

Double-entry means that every transaction affects at least two ledger accounts, with one debit and one credit. Total debits must always equal total credits. To apply this, we remember some simple guidelines:

复式记账意味着每笔交易至少影响两个分类账账户，有一个借方和一个贷方。借方总额必须始终等于贷方总额。为了应用这一点，我们记住几条简单指引：

• Increase in asset → Debit
• Increase in liability → Credit
• Increase in capital → Credit
• Increase in income → Credit
• Increase in expense → Debit
• Drawings (money taken by owner) → Debit

• 资产增加 → 借方
• 负债增加 → 贷方
• 资本增加 → 贷方
• 收入增加 → 贷方
• 费用增加 → 借方
• 提款（所有者取走资金）→ 借方

These rules will help us decide the correct debit and credit for every journal entry in the following sections.

这些规则将帮助我们在下一部分中为每一笔日记账分录确定正确的借方和贷方。

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4. Recording the Investment (1 July) | 记录投资（7月1日）

Sarah injects £500 of her own money into the business bank account. This increases the business’s cash (an asset) and creates the owner’s capital.

莎拉将自己的£500投入企业的银行账户。这增加了企业的现金（一项资产）并产生了所有者资本。

Dr Cash £500
Cr Capital £500

The debit reflects the increase in the asset ‘Cash’. The credit reflects the increase in ‘Capital’. After this entry, the accounting equation shows assets £500 = liabilities £0 + capital £500.

借方反映了资产“现金”的增加。贷方反映了“资本”的增加。做完这笔分录后，会计等式显示资产 £500 = 负债 £0 + 资本 £500。

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5. Buying Equipment and Ingredients (2-3 July) | 购买设备与原料（7月2-3日）

On 2 July, Sarah buys baking equipment for £150 cash. This is a simple asset-for-asset swap. We debit the Equipment account to record the new asset and credit Cash to show the payment.

7月2日，莎拉用£150现金购买烘焙设备。这是一次简单的资产置换。我们借记设备账户记录新资产，贷记现金表示支出。

Dr Equipment £150
Cr Cash £150

On 3 July, Sarah obtains £80 worth of ingredients on credit from FlourPower. Since the goods are received now but will be paid later, we need to recognise both the purchase (an expense or inventory) and the obligation to pay (a liability).

7月3日，莎拉从 FlourPower 赊购了价值 £80 的原料。由于货物已收到但款项延后支付，我们需要同时确认购买（费用或存货）和付款义务（负债）。

Dr Purchases £80
Cr FlourPower (Creditor) £80

Remember, ‘Purchases’ is used here as a temporary account that will later flow into the income statement. FlourPower is a liability (trade payable).

记住，这里“采购”账户作为暂时账户，之后会转入利润表。FlourPower 是一项负债（应付账款）。

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6. Selling Cupcakes for Cash (4 July) | 现金销售纸杯蛋糕（7月4日）

Sarah sells all the cupcakes she baked and receives £300 in cash. Revenue increases, so we credit Sales. Cash comes in, so we debit Cash.

莎拉卖出了她烤制的所有纸杯蛋糕，收到 £300 现金。收入增加，因此贷记销售收入。现金流入，因此借记现金。

Dr Cash £300
Cr Sales £300

This transaction shows how profit begins to appear: sales are a credit entry, which will later outweigh the debit entries for expenses.

此交易展示了利润如何开始出现：销售收入是贷方分录，日后将超过费用的借方分录。

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7. Paying Expenses and Drawings (5-6 July) | 支付费用与提款（7月5-6日）

Businesses incur costs to earn revenue. On 5 July, Sarah pays £50 for her market stall. This is a running expense, so we debit Rent Expense and credit Cash.

企业需付出成本才能赚取收入。7月5日，莎拉为市场摊位支付 £50。这是一项运营费用，我们借记租金费用，贷记现金。

Dr Rent Expense £50
Cr Cash £50

On 6 July, Sarah takes £30 out of the business for herself. This is not a business expense but drawings, which reduce the owner’s capital. The entry debits Drawings and credits Cash.

7月6日，莎拉从企业里取出 £30 自用。这不是企业费用，而是提款，会减少所有者资本。分录借记提款账户，贷记现金。

Dr Drawings £30
Cr Cash £30

Drawings do NOT appear in the income statement; they are shown as a deduction from capital in the balance sheet.

提款不进入利润表；它们在资产负债表中作为资本的抵减项列示。

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8. Settlement of Liability (7 July) | 清偿债务（7月7日）

Sarah decides to pay £60 of the £80 she owes to FlourPower. This partial payment reduces the liability. We need to debit FlourPower to decrease the creditor balance and credit Cash for the outgoing money.

莎拉决定偿还所欠 FlourPower £80 中的 £60。这笔部分付款减少了负债。我们需要借记 FlourPower 以减少应付账款余额，同时贷记现金表示资金流出。

Dr FlourPower £60
Cr Cash £60

After this, the remaining balance owed to FlourPower is only £20. The Cash account has been hit by several payments, but it should still have a healthy debit balance.

之后，尚欠 FlourPower 的余额仅为 £20。现金账户经过多次付款已被削减，但仍应有健康的借方余额。

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9. Posting to Ledger Accounts | 过账至分类账

Now we take every journal entry and post it to T-accounts. Each account accumulates all debits and credits. Below is how the key accounts look after all seven transactions have been posted.

现在我们把每一笔日记账分录过账到 T 型账户。每个账户汇总全部借方和贷方。下图为所有七笔交易过账后关键账户的情形。

Cash Account

Debit (£)	Credit (£)
1 Jul Capital 500	2 Jul Equipment 150
4 Jul Sales 300	5 Jul Rent 50
	6 Jul Drawings 30
	7 Jul FlourPower 60

Total debits £800, total credits £290 → Closing debit balance £510.

总借方 £800，总贷方 £290 → 期末借方余额 £510。

Capital Account — credit side only: £500 (closing credit balance).
Equipment Account — debit side: £150 (debit balance).
Purchases Account — debit side: £80.
FlourPower Account — credit side £80, debit side £60 → closing credit balance £20.
Sales Account — credit side £300.
Rent Expense — debit side £50.
Drawings — debit side £30.

资本账户——仅贷方 £500（期末贷方余额）。
设备账户——借方 £150（借方余额）。
采购账户——借方 £80。
FlourPower 账户——贷方 £80，借方 £60 → 期末贷方余额 £20。
销售收入账户——贷方 £300。
租金费用——借方 £50。
提款——借方 £30。

Posting verifies that every debit has a matching credit and prepares us for the next step.

过账验证了每一笔借方都有对应的贷方，为下一步做好了准备。

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10. Preparing a Trial Balance | 编制试算平衡表

A trial balance lists all ledger account balances to ensure total debits equal total credits. Based on our posted accounts, the trial balance as at 7 July is:

试算平衡表列出所有分类账账户余额，以确保借方合计等于贷方合计。根据过账结果，截止7月7日的试算平衡表如下：

Account	Debit (£)	Credit (£)
Cash	510
Equipment	150
Purchases	80
Rent Expense	50
Drawings	30
Capital		500
Sales		300
FlourPower		20
Totals	820	820

Debits equal credits, confirming our double-entry work is correct so far. A balanced trial balance is a green light to move towards financial statements.

借方等于贷方，确认到目前为止我们的复式记账工作无误。试算平衡表平衡是迈向财务报表的绿灯。

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11. Introducing the Income Statement and Balance Sheet | 介绍利润表与资产负债表

The trial balance allows us to separate income and expense accounts for the income statement, while assets, liabilities and capital go into the balance sheet. First, we calculate net profit:

试算平衡表让我们能将收入和费用账户分离至利润表，而将资产、负债和资本归入资产负债表。首先，我们计算净利润：

Net Profit = Sales – Expenses = £300 – (£80 + £50) = £170

Notice that purchases of £80 are treated as cost of goods sold for simplicity in this small case. The income statement would show:

请注意，在这个小案例中，为简便将采购 £80 作为销售成本处理。利润表将显示：

Sales	£300
Less: Purchases (cost of goods)	(£80)
Less: Rent expense	(£50)
Net profit	£170

The net profit increases owner’s capital. However, Sarah withdrew £30, so closing capital is calculated as:

净利润增加所有者资本。然而莎拉提款了 £30，因此期末资本计算

Published by TutorHao | Year 7 Accounting Revision Series | aleveler.com

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