Year 7 SQA Accounting: Case Study Practical Exercises | Year 7 SQA 会计：案例分析实战演练

📚 Year 7 SQA Accounting: Case Study Practical Exercises | Year 7 SQA 会计：案例分析实战演练

Welcome to this comprehensive case study designed to help Year 7 students master the fundamentals of SQA Accounting. In this practical exercise, you will follow a small business from its first day of trading through the entire accounting cycle. You will record transactions, post to ledger accounts, prepare a trial balance, make year‑end adjustments, and finally produce an income statement and statement of financial position. Working through a real-world scenario will strengthen your double‑entry skills and build your confidence for class assessments.

欢迎参加本次为 Year 7 学生设计的 SQA 会计综合案例分析。在这个实战演练中，你将全程跟踪一家小企业从开业第一笔交易到完成整个会计循环的全过程。你将记录交易、过账到分类账、编制试算平衡表、进行期末调整，并最终编制利润表和财务状况表。通过还原真实场景，你的复式记账技能将得到巩固，应对课堂评估也会更有信心。

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1. Meet the Business | 认识案例企业

Sarah has always loved baking and has decided to turn her hobby into a small cupcake business. On 1 September 2024, she starts trading with £200 of her own savings, which she deposits into a new business bank account. She plans to sell cupcakes to friends and neighbours and will keep simple but accurate accounting records. Throughout September, Sarah makes several transactions: buying equipment, purchasing ingredients, making sales, and paying expenses. The business does not have any loans or creditors at this stage, so every transaction is settled in cash immediately.

莎拉一直喜爱烘焙，她决定把爱好变成一项小小的纸杯蛋糕生意。2024年9月1日，她用自己的积蓄 200 英镑开业，并把这笔钱存入新开的企业银行账户。她计划向朋友和邻居出售纸杯蛋糕，并保持简单但准确的会计记录。整个9月份，莎拉进行了多笔交易：购买设备、采购原材料、获得销售收入以及支付各项费用。现阶段企业没有任何贷款或应付账款，因此每笔交易均即时以现金结算。

The business name is ‘Sarah’s Cupcakes’. Because Sarah is just starting out, she wants to learn how to track her profit and know exactly what the business owns and owes. This case study will help you see how each decision she makes flows through the accounting system, from initial journal entries right up to the final financial statements. By the end, you will understand the complete journey of financial data in a sole trader business.

企业名称为“莎拉纸杯蛋糕”。由于刚刚起步，莎拉希望能学会追踪利润，并清楚掌握企业拥有什么、欠下什么。本次案例分析将帮助你看到她的每一个决策如何沿着会计系统流转——从最初的日记账分录一直到最终财务报表。学完本案例后，你将完整理解个体经营企业财务数据的全过程。

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2. Transaction Summary | 交易汇总

Below is a list of all the transactions that took place during September 2024. Each one is briefly described with the date and amount. As you read through, think about how each transaction affects two accounts – one debit and one credit. This double‑entry thinking is the core of accounting and will be practised throughout the case study.

下表列出了2024年9月期间发生的全部交易。每一笔均有简短描述、日期和金额。在阅读时，请思考每笔交易如何影响两个账户——一个借方和一个贷方。这种复式记账思维是会计的核心，将在整个案例分析中得到充分练习。

Date	Description	Amount (£)
1 Sep	Started business with cash	200
2 Sep	Bought baking equipment	50
3 Sep	Purchased ingredients	30
4-10 Sep	Cupcake sales (all cash)	120
15 Sep	Paid rent for the month	20
22 Sep	Paid part-time wages	15
30 Sep	Owner withdrew cash for personal use	10

You might notice that the owner’s withdrawal is not a business expense – it is called ‘drawings’ and reduces the owner’s equity rather than the profit. As you work through the records, keep this distinction in mind.

你可能会注意到，业主提取现金并非企业费用——它被称为“提用”，会减少业主权益而不是利润。在处理记录时，请始终记住这一区别。

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3. Recording Transactions in the Books | 在账簿中记录交易

Every transaction must be entered using double‑entry bookkeeping. This means one account is debited and another is credited with an equal amount. For Sarah’s Cupcakes, we first write journal entries and then post them to the relevant ledger accounts. Below is a summary of the double‑entry effect for each transaction.

每笔交易都必须使用复式记账法进行记录。这意味着一个账户记入借方，另一个账户记入相等金额的贷方。对于莎拉纸杯蛋糕，我们先编制日记账分录，然后将其过账到相关分类账户。以下是每笔交易复式影响的汇总。

• 1 Sep: Debit Bank £200, Credit Capital £200 – the business receives money from the owner.
• 1 Sep: 借方银行 200 英镑，贷方资本 200 英镑——企业收到业主投入的资金。
• 2 Sep: Debit Equipment £50, Credit Bank £50 – purchasing a long‑term asset reduces cash.
• 2 Sep: 借方设备 50 英镑，贷方银行 50 英镑——购买长期资产导致现金减少。
• 3 Sep: Debit Purchases £30, Credit Bank £30 – buying ingredients for resale is a purchase expense.
• 3 Sep: 借方采购 30 英镑，贷方银行 30 英镑——购买用于再售的原材料属于采购费用。
• 4‑10 Sep: Debit Bank £120, Credit Sales £120 – income is generated from selling cupcakes.
• 4‑10 Sep: 借方银行 120 英镑，贷方销售收入 120 英镑——通过出售纸杯蛋糕获得收入。
• 15 Sep: Debit Rent Expense £20, Credit Bank £20 – rent is an operating expense.
• 15 Sep: 借方租金费用 20 英镑，贷方银行 20 英镑——租金是营业费用。
• 22 Sep: Debit Wages Expense £15, Credit Bank £15 – wages are also an expense.
• 22 Sep: 借方工资费用 15 英镑，贷方银行 15 英镑——工资也是一项费用。
• 30 Sep: Debit Drawings £10, Credit Bank £10 – money taken out for personal use reduces capital.
• 30 Sep: 借方提用 10 英镑，贷方银行 10 英镑——业主提取自用款减少资本。

Notice how every journal entry maintains the accounting equation: Assets = Liabilities + Equity. For instance, the purchase of equipment increases one asset and decreases another, so total assets remain unchanged at that moment. Sales increase assets and increase equity through revenue. Recording these correctly is the first step towards reliable financial statements.

注意每笔日记账分录如何维持会计等式：资产 = 负债 + 权益。例如，购买设备使一项资产增加、另一项资产减少，当时总资产不变。销售则通过收入同时增加资产和权益。正确记录这些交易是生成可靠财务报表的第一步。

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4. Posting to Ledger Accounts | 过账到分类账

After journal entries are prepared, each amount is posted to a T‑account or ledger account. A T‑account shows the date, detail, and running balance for a specific item. In a manual accounting system, we might draw T‑accounts for Bank, Equipment, Purchases, Sales, Rent, Wages, Drawings, and Capital. Below we illustrate the Bank account, which is affected by nearly every transaction.

日记账分录编制完毕后，每笔金额都要过账到T型账户或分类账簿。T型账户显示特定项目的日期、摘要和往来余额。在手工记账系统中，我们可能会为银行、设备、采购、销售收入、租金、工资、提用和资本分别开设T型账户。下面我们以几乎受每一笔交易影响的银行账户为例进行展示。

Bank Account
Date	Detail	Debit (£)	Credit (£)
1 Sep	Capital	200
2 Sep	Equipment		50
3 Sep	Purchases		30
4‑10 Sep	Sales	120
15 Sep	Rent		20
22 Sep	Wages		15
30 Sep	Drawings		10
	Balance c/d	195

The closing debit balance of £195 is calculated as total debits £320 minus total credits £125. This balance will appear as a current asset in the statement of financial position. By posting every account in a similar way, we build a complete double‑entry record that proves the arithmetic accuracy of our books.

期末借方余额 195 英镑，由借方合计 320 英镑减去贷方合计 125 英镑得出。该余额将以流动资产列示在财务状况表中。用类似方式过账每个账户，我们就能建立起一套完整的复式记录，来证明账簿的算术准确性。

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5. The Trial Balance | 试算平衡表

A trial balance is a list of all the ledger accounts and their balances at a particular date. It is prepared to check that total debits equal total credits after posting. For Sarah’s Cupcakes, we extract the balances on 30 September 2024 before any year‑end adjustments. The trial balance below shows each account with its debit or credit balance.

试算平衡表是在特定日期列示所有分类账户及其余额的清单。编制它的目的是检查过账后借方总额是否等于贷方总额。对莎拉纸杯蛋糕，我们提取2024年9月30日、年末调整前的余额。下面的试算平衡表列出了每个账户及其借、贷余额。

Account Name	Debit (£)	Credit (£)
Bank	195
Equipment	50
Purchases	30
Sales		120
Rent Expense	20
Wages Expense	15
Drawings	10
Capital		200
Totals	320	320

The trial balance balances, which means our double‑entry has been applied correctly so far. However, this trial balance does not yet include the effect of closing inventory. We need to make an adjustment at the year‑end to reflect the unsold ingredients. That adjustment will change the purchases figure into cost of sales and create an inventory asset.

试算平衡表实现了平衡，说明截至目前我们的复式记账运用正确。但这份试算表尚未包含期末存货的影响。我们需要在年末进行调整，以反映未售出的原材料。该调整将把采购额变为销售成本，并创造一项存货资产。

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6. Year‑End Adjustments | 期末调整

At 30 September, Sarah checks her cupboard and finds that she still has ingredients worth £5. In accounting, unsold inventory at the end of a period is an asset – it will be used to generate future sales. At the same time

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