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

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

In this revision guide, we bring accounting to life through a step-by-step case study of a small juice bar. You will apply the accounting equation, record transactions using double-entry rules, prepare T-accounts, trial balances, and even a simple balance sheet. Each concept is introduced in context, so you can see exactly how bookkeeping techniques work in a real business scenario.

在这份复习指南中，我们通过一家小型果汁吧的分步案例，将会计带入生活。你将应用会计等式，使用复式记账规则记录交易，编制 T 型账户、试算平衡表，甚至一份简单的资产负债表。每个概念都在具体情境中介绍，让你清楚地看到簿记技巧在真实商业场景中是如何运作的。

1. The Accounting Equation | 会计等式

Every business transaction affects the fundamental relationship: Assets = Liabilities + Owner’s Equity. Assets are what the business owns (cash, equipment, inventory). Liabilities are what the business owes to others (loans, payables). Owner’s equity represents the owner’s claim on the assets after deducting liabilities.

每笔商业交易都会影响这个基本关系：资产 = 负债 + 所有者权益。资产是公司拥有的东西（现金、设备、存货）。负债是公司欠别人的款项（贷款、应付账款）。所有者权益代表扣除负债后所有者对资产的索取权。

Assets = Liabilities + Owner’s Equity

资产 = 负债 + 所有者权益

For example, when Mia invests £500 of her own cash to start a juice bar, the business receives an asset (Cash) of £500. Simultaneously, the owner’s equity (Capital) increases by £500. The equation stays in balance: £500 (Assets) = £0 (Liabilities) + £500 (Capital).

例如，Mia 投入自己的 £500 现金开办一家果汁吧，企业获得了一项资产（现金）£500。同时，所有者权益（资本）增加 £500。等式保持平衡：£500（资产）= £0（负债）+ £500（资本）。

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2. Recording Transactions with Double Entry | 用复式记账记录交易

Double-entry bookkeeping means every transaction has two sides: a debit and a credit. For each transaction, the total debits must equal the total credits. Debits increase assets and expenses; credits increase liabilities, capital, and revenue. An easy way to remember is that the receiving account is debited, and the giving account is credited.

复式记账意味着每笔交易都有两方：借方和贷方。对于每笔交易，借方总额必须等于贷方总额。借方增加资产和费用；贷方增加负债、资本和收入。一个简单的记忆方法是：接收的账户记借方，给出的账户记贷方。

When Mia buys equipment for £300 cash, the business gains an asset (Equipment). We debit Equipment to show the increase. The business gives away cash, so we credit Cash. The journal entry would be: Debit Equipment £300, Credit Cash £300.

当 Mia 用现金 £300 购买设备时，企业获得了一项资产（设备）。我们借记设备以反映增加。企业付出了现金，因此我们贷记现金。日记账分录为：借记设备 £300，贷记现金 £300。

Every transaction must be analysed in this way. We will practise several entries in the full case study later.

每笔交易都必须这样分析。稍后我们将在完整的案例研究中练习多个分录。

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3. Understanding T-Accounts | 理解 T 型账户

A T-account is a visual tool that displays the debits and credits for a single account. The left side records debits, and the right side records credits. The balance is the difference between the two sides.

T 型账户是一种可视化工具，用于显示单个账户的借方和贷方。左侧记录借方，右侧记录贷方。余额是两边的差额。

Consider Mia’s Cash account after these transactions: (1) Invest £500, (2) Buy equipment £300, (3) Pay rent £40. The T-account will show debits of £500 on the left, and credits of £300 and £40 on the right. The closing balance is £500 – £340 = £160 debit balance, meaning the business still holds £160 cash.

考虑在这些交易后 Mia 的现金账户：(1) 投入 £500，(2) 购买设备 £300，(3) 支付租金 £40。T 型账户左侧显示借方 £500，右侧显示贷方 £300 和 £40。期末余额为 £500 – £340 = £160 借方余额，意味着企业仍持有 £160 现金。

Cash Account
Debit	Credit
Capital £500	Equipment £300
	Rent £40
Balance c/d £160

We use T-accounts to gather all account balances before preparing financial statements.

我们使用 T 型账户收集所有账户余额，然后编制财务报表。

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

A trial balance lists every account with its closing balance, separating debits and credits. It is used to check that the double-entry records are arithmetically correct. If total debits equal total credits, the books are in balance.

试算平衡表列出每个账户及其期末余额，区分借方和贷方。它用于检查复式记账记录在算术上是否正确。如果借方总额等于贷方总额，账目就平衡。

After a few more transactions (sales of £200 cash, a bank loan of £200, and purchase of inventory for £50 on credit), Mia’s trial balance might look like this:

在又发生几笔交易（现金销售 £200，银行贷款 £200，赊购存货 £50）之后，Mia 的试算平衡表可能如下：

Account	Debit (£)	Credit (£)
Cash	360
Equipment	300
Inventory	50
Accounts Payable (Creditor)		50
Bank Loan		200
Capital		500
Sales Revenue		200
Rent Expense	40
Totals	750	750

As you can see, the totals match, so we are ready to move to the next stage.

如你所见，总额相等，因此我们可以进入下一阶段。

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5. Calculating Profit or Loss | 计算利润或损失

Profit is found by subtracting total expenses from total revenue. Revenue is earned from selling goods or services. Expenses are costs like rent, wages, and utilities. In our case, Mia has sales revenue of £200 and rent expense of £40.

利润是总收入减去总费用后的结果。收入是通过销售商品或服务赚取的。费用是租金、工资和水电费等成本。在我们的案例中，Mia 有销售收入 £200 和租金费用 £40。

Profit = Total Revenue – Total Expenses

利润 = 总收入 – 总费用

Therefore, Mia’s profit for the period is £200 – £40 = £160. This profit belongs to the owner and will be added to capital in the balance sheet.

因此，Mia 本期的利润为 £200 – £40 = £160。这笔利润归所有者所有，并将在资产负债表中加入资本。

If expenses were greater than revenue, the business would make a loss, and that loss would reduce the owner’s equity.

如果费用大于收入，企业就会发生亏损，亏损将减少所有者权益。

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6. Constructing a Simple Balance Sheet | 编制简易资产负债表

The balance sheet shows the financial position at a particular date. Assets are listed on one side (or at the top), with liabilities and owner’s equity on the other. The value of total assets must equal the total of liabilities plus capital.

资产负债表显示某一特定日期的财务状况。资产列在一侧（或在顶部），负债和所有者权益列在另一侧。总资产的价值必须等于负债加资本的总和。

Using Mia’s updated figures after recording profit, the capital now equals original investment £500 + profit £160 = £660. Assets are Cash £360, Equipment £300, and Inventory £50, giving total assets of £710. Liabilities are Accounts Payable £50 and Bank Loan £200, total £250. The equation holds: £710 = £250 + £660.

使用记录利润后 Mia 的更新数据，资本现在等于初始投资 £500 + 利润 £160 = £660。资产为现金 £360、设备 £300 和存货 £50，总资产为 £710。负债为应付账款 £50 和银行贷款 £200，总计 £250。等式成立：£710 = £250 + £660。

Mia’s Juice Bar – Balance Sheet
Assets	£
Cash	360
Equipment	300
Inventory	50
Total Assets	710
Liabilities and Owner’s Equity
Accounts Payable	50
Bank Loan	200
Total Liabilities	250
Capital (including profit £160)	660
Total Liabilities and Equity	710

This balance sheet confirms that the business is stable and the records are accurate.

这份资产负债表证实了企业是稳定的，并且记录是准确的。

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7. Common Errors and How to Spot Them | 常见错误及发现方法

Even careful students can make mistakes. Here are some typical errors when doing accounting case studies: missing a transaction, swapping debits and credits, or forgetting to update the trial balance. A trial balance that does not balance often signals a mistake.

即使是细心的学生也可能犯错。以下是一些在做会计案例研究时常见的错误：遗漏一笔交易、混淆借方和贷方，或者忘记更新试算平衡表。试算平衡表不平衡通常表示有错误。

If your trial balance totals differ, first check whether any figure was placed in the wrong column. Then re-add the columns. Also verify that each journal entry you made has equal debits and credits. Go back to the source documents and re-trace each step.

如果你的试算平衡表总额不符，首先检查是否有数字放错了栏目。然后重新加总各栏。还要核实你所做的每一笔日记账分录借方和贷方是否相等。回到原始凭证，重新追溯每一步。

In Mia’s case, a student might credit cash when it should have been debited for a sale. The trial balance would show too much on the credit side, revealing the error.

在 Mia 的案例中，学生可能将本应借记现金的销售交易贷记了现金。试算平衡表就会显示贷方过多，从而揭示错误。

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8. Full Case Study: Mia’s Juice Bar – Step-by-Step Walkthrough | 完整案例研究：Mia 的果汁吧 – 分步演练

Let’s work through all the transactions Mia recorded during her first week. We will prepare journal entries, post to T-accounts, draft a trial balance, calculate profit, and present the balance sheet. Follow each step and check your understanding.

让我们逐项处理 Mia 第一周记录的所有交易。我们将编制日记账分录、过账到 T 型账户、起草试算平衡表、计算利润并展示资产负债表。跟随每一步，检查你的理解。

Transaction 1: Mia starts the business with £600 cash. Debit Cash £600, Credit Capital £600.

交易 1: Mia 以 £600 现金启动业务。借记现金 £600，贷记资本 £600。

Transaction 2: She buys a smoothie machine for £340 cash. Debit Equipment £340, Credit Cash £340.

交易 2: 她用现金 £340 购买了一台奶昔机。借记设备 £340，贷记现金 £340。

Transaction 3: Mia purchases fruit and cups (inventory) on credit for £80. Debit Inventory £80, Credit Accounts Payable £80.

交易 3: Mia 赊购了水果和杯子（存货），价值 £80。借记存货 £80，贷记应付账款 £80。

Transaction 4: Cash sales for the week amount to £250. Debit Cash £250, Credit Sales Revenue £250.

交易 4: 本周现金销售总额为 £250。借记现金 £250，贷记销售收入 £250。

Transaction 5: Mia pays the weekly stall rent of £35 in cash. Debit Rent Expense £35, Credit Cash £35.

交易 5: Mia 用现金支付了每周摊位租金 £35。借记租金费用 £35，贷记现金 £35。

Transaction 6: She takes out a small bank loan of £150. Debit Cash £150, Credit Bank Loan £150.

交易 6: 她拿到了一笔 £150 的小额银行贷款。借记现金 £150，贷记银行贷款 £150。

Now we prepare the T-accounts and extract the balances:

现在我们编制 T 型账户并提取余额：

Account	Debit Balance (£)	Credit Balance (£)
Cash (600+250+150 – 340 – 35)	625
Equipment	340
Inventory	80
Accounts Payable		80
Bank Loan		150
Capital		600
Sales Revenue		250
Rent Expense	35
Totals	1,080	1,080

The trial balance balances, so we calculate profit: £250 revenue – £35 rent = £215. This profit increases capital to £600 + £215 = £815.

试算平衡表平衡，因此我们计算利润：£250 收入 – £35 租金 = £215。此利润使资本增加到 £600 + £215 = £815。

Finally, the balance sheet:

最终，资产负债表如下：

Mia’s Juice Bar – End of Week 1
Cash £625
Equipment £340
Inventory £80
Total Assets £1,045
Accounts Payable £80
Bank Loan £150
Capital £815
Total Liabilities + Equity £1,045

This exercise demonstrates the complete accounting cycle from source documents to final statements. Practise reworking the numbers and changing the figures to build confidence.

这个练习展示了从原始凭证到最终报表的完整会计循环。通过重新计算数字和改变数据来练习，以建立信心。

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Published by TutorHao | Accounting Revision Series | aleveler.com

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