Year 7 WJEC Accounting: Case Study Practice Drill | 案例分析实战演练

📚 Year 7 WJEC Accounting: Case Study Practice Drill | 案例分析实战演练

Welcome to this guided case study designed for Year 7 WJEC Accounting students. In this article, we will work through a simple trading scenario step by step. You will learn how to record transactions, apply the accounting equation, prepare a basic income statement and construct a balance sheet. This practical drill will help you build confidence in handling real-life accounting tasks.

欢迎参加专为 WJEC Year 7 会计课程设计的引导式案例学习。本文将逐步拆解一个简单的贸易情景。你将学会如何记录交易、运用会计等式、编制基本的利润表并构建资产负债表。通过这次实战演练，你能够增强处理实际会计任务的信心。

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1. Introduction to the Case: Emily’s Craft Shop | 案例介绍：艾米莉的手工艺品商店

Emily runs a small craft stall at a local market. She makes and sells handmade greeting cards and decorative items. To keep track of her money, she decides to apply basic accounting principles. This case study follows Emily’s first week of trading. The transactions include cash invested by the owner, purchase of materials, payment for stall hire, sales revenue and other small expenses. Your job is to help Emily record these events, calculate her profit and check her final cash balance.

艾米莉在当地市场经营一个小手工艺品摊位。她制作并销售手工贺卡和装饰品。为了管理资金，她决定运用基本的会计原则。本案例将跟踪艾米莉第一周的交易情况。交易包括所有者投入的现金、购买材料、支付摊位租金、销售收入以及其他小额支出。你的任务是帮助艾米莉记录这些事项，计算她的利润并核对最终现金余额。

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2. Basic Accounting Concepts | 基本会计概念

Before we begin, let’s review three key ideas. First, the accounting equation: Assets = Liabilities + Owner’s Equity (or Capital). Second, profit is calculated as Revenue minus Expenses. Third, every transaction affects at least two items in the accounting equation. For Emily’s stall, we will treat cash as the main asset, and her own investment as capital. There are no loans, so liabilities are zero.

开始之前，我们先回顾三个关键概念。第一，会计等式：资产 = 负债 + 所有者权益（或资本）。第二，利润的计算是收入减去费用。第三，每笔交易至少影响会计等式中的两个项目。在艾米莉的摊位案例中，我们将现金视为主要资产，她自己的投入记为资本。没有借款，因此负债为零。

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3. Recording Transactions – The First Week | 记录交易 – 第一周

Let’s record Emily’s transactions in a cash table. On Monday she invested £200. On Tuesday she paid £20 for stall hire. She bought craft materials for £50 on Wednesday. On Thursday she sold items for £150 cash. On Friday she paid a £10 mobile bill and spent £15 on packaging. All amounts are shown in the table below.

Date	Description	Cash In (£)	Cash Out (£)
Monday	Owner investment	200	–
Tuesday	Stall hire	–	20
Wednesday	Buy materials	–	50
Thursday	Cash sales	150	–
Friday	Mobile bill	–	10
Friday	Packaging	–	15

我们通过现金表格记录艾米莉的交易。周一她投入 200 英镑。周二支付摊位租金 20 英镑。周三购买手工材料花费 50 英镑。周四销售商品获得 150 英镑现金。周五支付了 10 英镑电话费，并花费 15 英镑买包装材料。所有金额均列示在上表中。

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4. Applying the Accounting Equation | 运用会计等式

After each transaction, we can check the accounting equation. Since Emily has no debts, Liabilities remain £0. So Assets = Capital at all times. Initially capital was £200, and the asset cash was £200. Each expense reduces cash, but the final profit or loss adjusts the owner’s capital at the end of the period. For the moment, we can simply track the running cash total to see the effect.

每笔交易后，我们都可以检查会计等式。由于艾米莉没有债务，负债始终为 0 英镑。因此资产始终等于资本。起初资本为 200 英镑，资产现金也是 200 英镑。每笔费用都会减少现金，但最终的利润或亏损会在期末调整所有者资本。目前，我们只需跟踪现金的变动总额即可看到效果。

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5. Calculating Revenue and Expenses | 计算收入与费用

To find the profit, we first separate income from expenses. Emily’s only revenue comes from the cash sales: £150. Her expenses for the week are: materials £50, stall hire £20, mobile bill £10, and packaging £15. Let’s add them up.

Total Expenses = 50 + 20 + 10 + 15 = 95

为求利润，我们首先要分清收入与费用。艾米莉的唯一收入来自现金销售：150 英镑。本周的费用为：材料费 50 英镑、摊位租金 20 英镑、电话费 10 英镑和包装费 15 英镑。我们把它们加起来。

总费用 = 50 + 20 + 10 + 15 = 95

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6. Preparing a Simple Income Statement | 编制简易利润表

Now we can draft an income statement for the week. It lists revenue first, then deducts the expenses to show profit. The table below summarises Emily’s performance.

Income Statement	Amount (£)
Revenue (Sales)	150
Less Expenses:
Materials	(50)
Stall hire	(20)
Mobile bill	(10)
Packaging	(15)
Total Expenses	(95)
Profit	55

现在我们可以编制本周的简易利润表。它先列示收入，然后扣除费用得出利润。上表概括了艾米莉的经营成果。

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7. Calculating Profit or Loss | 计算利润或亏损

Emily’s profit is £55. This means her craft stall earned more than it spent. Profit increases the owner’s equity. The profit formula is simple:

Profit = Revenue – Expenses

艾米莉获得了 55 英镑的利润。这说明她的手工艺品摊位收入大于支出。利润会增加所有者权益。利润公式非常简单：

利润 = 收入 – 费用

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8. Understanding Assets, Liabilities and Capital | 理解资产、负债和资本

At the end of the week, we work out the closing capital. Opening capital was £200. Add the profit of £55, so closing capital = 200 + 55 = £255. Liabilities are still £0. According to the accounting equation, total assets must equal capital plus liabilities, which is £255. The only asset is cash. Let’s verify the cash balance: Cash started at £200, then we paid out £95 in total and received £150 from sales. Cash = 200 – 95 + 150 = £255. Perfect match!

Assets = Liabilities + Capital

255 = 0 + 255

周末，我们计算期末资本。期初资本

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

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