📚 Year 8 WJEC Accounting: Case Study Practical Drills | Year 8 WJEC 会计：案例分析实战演练
In Year 8 WJEC Accounting, case studies transform dry theory into lively practice. This hands‑on drill follows a simple business from day one to the first set of financial statements. Work through each step carefully—you will soon see how every transaction links to the accounting equation, journal entries, T‑accounts and the trial balance, just as you will need to do in your exam.
在 Year 8 WJEC 会计课程中，案例研究将枯燥的理论转变为生动的练习。本次实战演练会跟踪一家小生意从创业第一天到出具第一套财务报表的全过程。认真跟随每一步——你很快就会明白每笔交易如何与会计等式、日记账分录、T 型账户和试算表关联在一起，这正是考试所要求的。
1. The Accounting Equation Backbone | 会计等式的骨架
The double‑entry system relies on one simple truth: Assets = Liabilities + Capital. Every transaction always affects at least two items in this equation, keeping everything in balance. If you can master this idea, you will find journal entries and T‑accounts much easier.
复式记账制度依靠一个简单的事实：资产 = 负债 + 资本。每一笔交易都会影响这个等式中至少两个项目，始终保持平衡。一旦掌握这个理念，你就会发现日记账分录和 T 型账户变得简单很多。
Assets are resources the business owns or controls (cash, inventory, equipment). Liabilities are amounts owed to outsiders (suppliers, loans). Capital is the owner’s stake—money invested plus profits kept in the business minus any money taken out.
资产是企业拥有或控制的资源（现金、存货、设备）。负债是欠外部的金额（供应商货款、借款）。资本是所有者的权益——投入的资金加上保留在企业中的利润减去提走的金额。
2. Meet the Business: Jamie’s Handmade Bracelets | 了解业务：Jamie 的手工手链铺
Jamie loves making colourful bead bracelets and decides to turn the hobby into a tiny business. She starts on 1 November with £50 of her own savings. She plans to sell bracelets to friends and neighbours and keep simple records so she can see whether she is making a profit.
Jamie 喜欢制作五颜六色的珠子手链，决定把这个爱好变成一个小生意。她在 11 月 1 日用自己储蓄的 £50 起步。她打算把手链卖给朋友和邻居，并做简单的记录，以便看得出有没有赚钱。
For the first month, Jamie records all her business transactions carefully. Later in this case study we will use those records to check the accounting equation, write up the general journal, post to T‑accounts and prepare a trial balance, income statement and statement of financial position.
第一个月，Jamie 仔细记录了所有业务交易。在后面的案例分析中，我们会利用这些记录来检查会计等式、登记普通日记账、过账到 T 型账户，并编制试算表、利润表和财务状况表。
3. Jamie’s November Transactions | Jamie 十一月的交易清单
Below are the transactions Jamie recorded. Read each one and try to picture how it changes the business’s money and resources.
以下是 Jamie 记录的每笔交易。请逐条阅读，试着想象它如何改变企业的资金和资源。
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1 Nov: Jamie paid £50 of her own cash into the business bank account as capital.
11 月 1 日：Jamie 将自有现金 £50 存入企业银行账户作为资本。
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2 Nov: Bought beads and thread for £20 cash.
11 月 2 日：用现金 £20 购买珠子和线。
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6 Nov: Sold eight bracelets for £35 cash.
11 月 6 日：卖出 8 条手链，收现金 £35。
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10 Nov: Bought more beads for £15 on credit from Beads Ltd.
11 月 10 日：从 Beads Ltd 赊购更多的珠子，价款 £15。
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15 Nov: Paid Beads Ltd £10 cash as part payment.
11 月 15 日：向 Beads Ltd 支付现金 £10，偿还部分欠款。
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20 Nov: Sold twelve bracelets for £50 cash.
11 月 20 日：卖出 12 条手链，收现金 £50。
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25 Nov: Paid £5 cash for a social‑media advertisement.
11 月 25 日：支付 £5 现金用于社交媒体广告。
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30 Nov: Jamie withdrew £10 cash for her personal use.
11 月 30 日：Jamie 提取 £10 现金自用。
4. Analysing Each Transaction with the Accounting Equation | 用会计等式分析每笔交易
Let’s go through each transaction and see how the accounting equation changes. I will use the format: Assets = Liabilities + Capital and note what increases or decreases.
我们来逐笔分析，看看会计等式是如何变化的。我会使用 资产 = 负债 + 资本 的格式，注明哪些项目增加或减少。
1 Nov – Owner invested £50: Assets (Cash) increase by £50 and Capital increases by £50. The equation stays balanced. Liabilities are unchanged.
11 月 1 日 – 所有者投入 £50：资产（现金）增加 £50，资本增加 £50。等式保持平衡，负债不变。
2 Nov – Purchased beads £20 cash: One asset (Inventory of beads) increases by £20 while another asset (Cash) decreases by £20. Total assets unchanged; no effect on liabilities or capital.
11 月 2 日 – 现金购买珠子 £20：一项资产（珠子存货）增加 £20，另一项资产（现金）减少 £20。资产总额不变；对负债和资本无影响。
6 Nov – Cash sale £35: Cash increases by £35. Capital increases by £35 because the sale generates revenue, which increases profit and therefore capital. We can note that revenue is not an asset yet, but the cash received is.
11 月 6 日 – 现金销售 £35：现金增加 £35，资本增加 £35，因为销售产生收入，收入增加利润，从而增加资本。可以这样理解：收入尚未直接形成资产，但收到的现金就是资产。
10 Nov – Bought beads on credit £15: Inventory (asset) increases by £15. A liability (Trade payables – Beads Ltd) increases by £15. Capital is not affected at this point.
11 月 10 日 – 赊购珠子 £15：存货（资产）增加 £15，一项负债（应付账款 – Beads Ltd）增加 £15。此时资本不受影响。
15 Nov – Paid £10 cash to supplier: Cash decreases by £10 and the liability to Beads Ltd decreases by £10. Total assets and total liabilities both fall by £10; capital unchanged.
11 月 15 日 – 支付供应商现金 £10：现金减少 £10，对 Beads Ltd 的负债减少 £10。资产和负债各减少 £10；资本不变。
20 Nov – Cash sale £50: Cash increases by £50, and Capital increases by £50 due to revenue earned.
11 月 20 日 – 现金销售 £50：现金增加 £50，资本因赚取的收入增加 £50。
25 Nov – Paid advertising £5: Cash decreases by £5. This is an expense, so Capital decreases by £5 (expenses reduce profit, which belongs to the owner).
11 月 25 日 – 支付广告费 £5：现金减少 £5。这是一项费用，所以资本减少 £5（费用减少利润，利润归所有者）。
30 Nov – Drawings £10: Cash decreases by £10 and Capital decreases by £10 because the owner is taking money out of the business.
11 月 30 日 – 提款 £10：现金减少 £10，资本减少 £10，因为所有者从企业取走资金。
By the end of the month, you can see that every transaction kept Assets equal to Liabilities plus Capital. This analysis is the first step towards recording the transactions in the books.
到了月末，你可以看到每笔交易都保持资产等于负债加资本。这一分析是将交易记入账簿的第一步。
5. Recording General Journal Entries | 登记普通日记账分录
The general journal is where we first note each transaction in debit‑credit form. A debit (Dr) entry records an increase in an asset or an expense, or a decrease in a liability or capital. A credit (Cr) entry records the opposite. Here are the journal entries for Jamie’s transactions:
普通日记账是我们首次以借/贷形式记录每笔交易的地方。借方（Dr）记录资产或费用的增加，或负债和资本的减少。贷方（Cr）记录相反的情况。以下是 Jamie 交易的日记账分录：
1 Nov – Capital introduced: Dr Cash £50, Cr Capital £50
11 月 1 日 – 投入资本：借：现金 £50，贷：资本 £50
2 Nov – Cash purchase of beads: Dr Purchases (or Inventory) £20, Cr Cash £20
11 月 2 日 – 现金购买珠子：借：购货（或存货）£20，贷：现金 £20
6 Nov – Cash sale: Dr Cash £35, Cr Sales revenue £35
11 月 6 日 – 现金销售：借：现金 £35，贷：销售收入 £35
10 Nov – Credit purchase of beads: Dr Purchases £15, Cr Trade payables – Beads Ltd £15
11 月 10 日 – 赊购珠子：借：购货 £15，贷：应付账款 – Beads Ltd £15
15 Nov – Part payment to supplier: Dr Trade payables – Beads Ltd £10, Cr Cash £10
11 月 15 日 – 部分偿还供应商：借：应付账款 – Beads Ltd £10，贷：现金 £10
20 Nov – Cash sale: Dr Cash £50, Cr Sales revenue £50
11 月 20 日 – 现金销售：借：现金 £50，贷：销售收入 £50
25 Nov – Advertising expense: Dr Advertising expense £5, Cr Cash £5
11 月 25 日 – 广告费：借：广告费 £5，贷：现金 £5
30 Nov – Drawings: Dr Drawings £10, Cr Cash £10
11 月 30 日 – 提款：借：提款 £10，贷：现金 £10
Notice that for every journal entry, total debit amounts equal total credit amounts. This rule makes the double‑entry system work.
注意：每一笔日记账分录的借方总额都等于贷方总额。正是这条规则让复式记账运转起来。
6. Posting to T‑Accounts | 过账到 T 型账户
Each journal entry is then posted to individual ledger accounts shaped like a ‘T’. The left side is the debit side; the right side is the credit side. We will set up the main accounts that Jamie’s business needs and post the transactions.
然后，每笔日记账分录被过账到各自形如“T”的分类账账户。左边是借方，右边是贷方。我们为 Jamie 的企业建立所需的主要账户，并将交易过账进去。
Cash Account
现金账户
| Dr | Cr |
| 1 Nov Capital £50 | 2 Nov Purchases £20 |
| 6 Nov Sales £35 | 15 Nov Trade payables £10 |
| 20 Nov Sales £50 | 25 Nov Advertising £5 |
| 30 Nov Drawings £10 | |
| Total debits £135 | Total credits £45 |
| Balance c/d £90 | |
| Balance b/d £90 |
The cash account ends with a debit balance of £90, meaning Jamie has £90 cash left at 30 November.
现金账户期末借方余额为 £90，表示 Jamie 在 11 月 30 日还剩下 £90 现金。
Capital Account
资本账户
| Dr | Cr |
| 30 Nov Drawings £10 | 1 Nov Cash £50 |
| Balance c/d £125 | 6 Nov Sales £35 |
| 20 Nov Sales £50 | |
| Total credits £135 | |
| Balance b/d £125 |
The capital account shows a credit balance of £125 after accounting for sales revenue, drawings and expenses are adjusted later.
资本账户显示贷方余额 £125，其中包含了销售收入和提款，费用将在后续进行调整。
Trade Payables – Beads Ltd
应付账款 – Beads Ltd
| Dr | Cr |
| 15 Nov Cash £10 | 10 Nov Purchases £15 |
| Balance c/d £5 | |
| Balance b/d £5 |
Jamie still owes £5 to Beads Ltd at the month end. This appears as a credit balance—a liability.
月底 Jamie 还欠 Beads Ltd £5。这表现为贷方余额——一项负债。
7. Extracting a Trial Balance | 编制试算表
A trial balance lists all the ledger balances at a particular date to check that total debits equal total credits. If they do not match, an error has been made. Let us extract a trial balance for Jamie’s business at 30 November.
试算表列出了在特定日期的所有分类账余额，以检查借方总额是否等于贷方总额。如果不相等，就说明存在错误。我们来为 Jamie 的企业编制一份 11 月 30 日的试算表。
| Account | Dr £ | Cr £ |
| Cash | 90 | |
| Purchases | 35 | |
| Advertising | 5 | |
| Drawings | 10 | |
| Sales | 85 | |
| Trade payables – Beads Ltd | 5 | |
| Capital | 50 | |
| Total | 140 | 140 |
Both columns add up to £140, confirming that the double‑entry records are arithmetically correct so far. Notice that the Capital figure here shows only the initial investment; sales and expenses are not yet transferred into the capital account until we prepare the income statement.
两栏合计均为 £140，证实到目前为止复式记账在算术上是正确的。请注意，这里的资本数字仅显示了初始投资；销售收入和费用尚未转入资本账户，要等到编制利润表时才会处理。
8. Preparing a Simple Income Statement | 编制简单的利润表
The income statement (or profit and loss account) tells us whether the business made a profit or a loss. It matches revenue earned against expenses incurred in the period. For Jamie’s first month, we calculate the cost of goods sold as the beads used up (purchases, since no closing stock is mentioned).
利润表（或损益表）告诉我们企业是盈利还是亏损。它会配比本期取得的收入与发生的费用。就 Jamie 的第一个月而言，我们将已耗用的珠子成本作为销售成本（因为未提及期末存货，就以购货额计算）。
Profit = Sales revenue − Purchases − Advertising
利润 = 销售收入 − 购货 − 广告费
| Jamie’s Bracelets – Income Statement for November | £ |
| Sales revenue | 85 |
| Less: Cost of goods sold (Purchases) |
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