Year 8 WJEC Accounting: Case Study Practical Exercises | Year 8 WJEC 会计：案例分析实战演练

📚 Year 8 WJEC Accounting: Case Study Practical Exercises | Year 8 WJEC 会计：案例分析实战演练

Welcome to your case study adventure. In Year 8 WJEC Accounting, moving from textbook rules to a real business story helps you connect each debit and credit to a person’s decision. Sophie’s Sweet Shop will give you a complete picture of how transactions become financial statements. Work through the steps slowly – accuracy matters more than speed.

欢迎来到案例分析实战。在 Year 8 WJEC 会计课程中，从课本规则走向真实的商业故事，能帮你把每一笔借方和贷方与人的决策联系起来。苏菲甜点店将为你呈现交易如何演变成财务报表的完整画面。请一步一步慢慢来——准确性比速度更重要。

1. Introduction to Case Study Analysis | 案例分析法入门

A case study gives you a set of facts about a business – money invested, sales made, bills paid – and asks you to organise them into proper accounting records. You will act like a detective: first you spot which accounts are affected, then you apply the double entry rule, and finally you summarise everything in a trial balance and financial statements.

案例分析会给你一组关于企业的事实——投入的资金、完成的销售、支付的账单——并要求你把这些事实整理成规范的会计记录。你将像侦探一样行动：首先找出哪些账户受到影响，然后运用复式记账规则，最后把一切汇总在试算表和财务报表中。

The key skill is not memorising numbers but understanding the story behind them. When Sophie buys a display cabinet, you must ask: is this an asset the business will use for years, or an expense used up immediately? That simple question determines whether you debit a non‑current asset account or an expense account.

关键技能不是记住数字，而是理解数字背后的故事。当苏菲购买一个展示柜时，你必须问：这是一项企业会使用多年的资产，还是一项立即消耗的费用？这一简单的问题决定了你借记的是非流动资产账户还是费用账户。

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2. The Case: Sophie’s Sweet Shop | 案例：苏菲甜点店

Sophie started a small sweet shop on 1 January 2025. She put £5,000 of her own savings into a business bank account. She also borrowed £2,000 from a bank – this loan must be repaid in two years. On the first day she spent £3,000 on shop fittings and a display counter (equipment) and paid £1,500 for a stock of wrapped sweets. After these payments, the business bank balance stood at £2,500.

苏菲于2025年1月1日开了一家小甜点店。她将个人储蓄5,000英镑存入企业银行账户，同时从银行贷款2,000英镑——这笔贷款须在两年内偿还。开店首日，她花费3,000英镑购买店铺装置和展示柜台（设备），并支付1,500英镑购入一批包装好的糖果存货。支付后，企业银行存款余额为2,500英镑。

During January, the shop had the following transactions:
– Cash sales of sweets: £800
– Credit sales to a local school (on account): £300
– Sophie took £200 cash from the till for personal use (drawings)
– She paid rent for the month: £200 by bank transfer
– She paid a part-time assistant’s wages: £250 in cash
– She bought stationery (receipts and price tags) for £50 with a bank card
At 31 January, Sophie counted the unsold sweets in the shop. The closing stock was valued at £1,000 at cost.

一月期间，店铺发生了以下交易：
– 糖果现金销售：800英镑
– 向当地一所学校的赊销（挂账）：300英镑
– 苏菲从收银台取走200英镑现金供个人使用（提款）
– 她通过银行转账支付当月租金：200英镑
– 她以现金支付兼职助手的工资：250英镑
– 她用银行卡购买文具（收据和价格标签）：50英镑
1月31日，苏菲盘点了店内未售出的糖果。期末存货按成本计价值1,000英镑。

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3. Identifying Assets, Liabilities and Capital | 识别资产、负债与资本

Before recording any transaction, you must classify every item. Assets are resources the business controls – like the equipment, the stock of sweets, and the cash in the bank. Liabilities are amounts the business owes to outsiders – here the bank loan of £2,000 is a liability. Capital (or equity) is the owner’s stake: Sophie’s initial £5,000 plus any profits kept inside the business.

在记录任何交易之前，你必须对每个项目进行分类。资产是企业所控制的资源——例如设备、糖果存货和银行存款。负债是企业欠外界的金额——此处2,000英镑银行贷款即为一项负债。资本（或所有者权益）是所有者的投入：苏菲初始投入的5,000英镑加上留在企业内部的任何利润。

Using Sophie’s starting position we can write the accounting equation:
Assets (£3,000 equipment + £1,500 stock + £2,500 bank = £7,000) = Liabilities (£2,000 loan) + Capital (£5,000).
Everything balances. Every later transaction must keep this balance.

利用苏菲的期初状况，我们可以写出会计等式：
资产（3,000英镑设备 + 1,500英镑存货 + 2,500英镑银行存款 = 7,000英镑）= 负债（2,000英镑贷款）+ 资本（5,000英镑）。
一切平衡。后续的每一笔交易都必须保持这一平衡。

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4. Recording Transactions Using Double Entry | 使用复式记账记录交易

Below is a summary of the January transactions shown with the debit and credit entries. Every transaction affects at least two accounts. For example, when Sophie makes a cash sale of £800, the business receives cash (debit bank or cash account) and earns sales revenue (credit sales account). The cost of the sweets sold is recorded separately as a cost of sale entry later.

下表汇总了一月交易及其借方和贷方分录。每笔交易至少影响两个账户。例如，当苏菲实现800英镑现金销售时，企业收到现金（借记银行或现金账户）并赚取销售收入（贷记销售收入账户）。已售糖果的成本稍后将单独作为销售成本入账。

Transaction	Debit Entry	Credit Entry
Cash sales £800	Bank (or Cash) £800	Sales Revenue £800
Credit sales £300	Trade Receivables £300	Sales Revenue £300
Owner’s drawings £200	Drawings £200	Cash (or Bank) £200
Rent paid £200	Rent Expense £200	Bank £200
Wages paid £250	Wages Expense £250	Cash £250
Stationery purchased £50	Stationery Expense £50	Bank £50

Notice that Sophie used both a bank account and a cash tin. In a simple case study you may combine them as ‘Bank’. Here we keep them separate because wages were paid in cash and drawings were taken from cash. The stationery and rent were paid from the bank. The cash account started at £0 (all money was in the bank), so after sales and payments the cash balance will need careful checking.

请注意，苏菲既使用了银行账户，也使用了现金罐。在简单的案例分析中，你可以将其合并为“银行存款”。此处我们分开处理，因为工资用现金支付，提款也是从现金中取用。文具和租金则从银行支付。现金账户期初为0英镑（所有款项均在银行），因此在发生销售和支付后，现金余额需要仔细核对。

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5. Preparing a Trial Balance | 编制试算表

Before any adjustments, we list all the account balances at 31 January. We assume the business still holds the initial equipment and that no depreciation is charged in this short exercise. Remember that purchases of stock were initially recorded as a ‘Purchases’ expense-like account of £1,500. The trial balance must have equal totals on the debit and credit sides.

在进行任何调整之前，我们先列出1月31日的所有账户余额。假设企业仍持有初始设备，且在此短练习中不计提折旧。请记住，存货采购最初是作为类似费用的“采购”账户记录1,500英镑。试算表的借方和贷方合计数必须相等。

Account Name	Debit (£)	Credit (£)
Equipment	3,000
Purchases (Stock bought)	1,500
Bank	2,050
Cash	350
Trade Receivables	300
Drawings	200
Rent Expense	200
Wages Expense	250
Stationery Expense	50
Bank Loan		2,000
Capital		5,000
Sales Revenue		1,100
Totals	8,100	8,100

Bank balance calculation: starting £2,500 plus cash sales £800? Actually cash sales went into cash tin, not bank. Let’s clarify: Sophie’s cash sales were put into the cash register, not the bank. So bank only changed by rent -£200, stationery -£50, so bank = 2,500 – 200 – 50 = £2,250? Wait I wrote bank £2,050 above. Check: cash sales £800 goes to cash, not bank. Credit sales no cash. Drawings £200 from cash. Wages £250 from cash. So cash movement: starting cash zero, then +800 sales, -200 drawings, -250 wages = £350 cash, correct. Bank: starting £2,500, -200 rent, -50 stationery = £2,250, not £2,050. I mistakenly subtracted drawings and wages from bank. So bank should be £2,250. Need to correct trial balance: bank debit £2,250, total debits would then be 3,000+1,500+2,250+350+300+200+200+250+50 = 8,100? Let’s sum: 3,000+1,500=4,500; +2,250=6,750; +350=7,100; +300=7,400; +200=7,600; +200=7,800; +250=8,050; +50=8,100. Yes totals 8,100. So bank is 2,250. I’ll adjust the table later. In the article I will just state the correct figures without the scratch work. So final trial balance will have bank 2,250. Now proceed to write section 5 with correct numbers.

But the instruction says I cannot change after writing? I’ll produce the article with correct bank £2,250. Above I prematurely wrote a trial balance table with bank 2,050. I need to fix that in the final output. So I’ll craft the article properly now. The scratch above is just planning, I’ll write the final clean version. I’ll continue section 5 with correct trial balance.

5. Preparing a Trial Balance | 编制试算表

Before any adjustments, we list all the account balances at 31 January. We assume the business still holds the initial equipment and that no depreciation is charged in this short exercise. Remember that purchases of stock were initially recorded as a ‘Purchases’ expense-like account of £1,500. The trial balance must have equal totals on the debit and credit sides.

在进行任何调整之前，我们先列出1月31日的所有账户余额。假设企业仍持有初始设备，且在此短练习中不计提折旧。请记住，存货采购最初是作为类似费用的“采购”账户记录1,500英镑。试算表的借方和贷方合计数必须相等。

Account Name	Debit (£)	Credit (£)
Equipment	3,000
Purchases (Stock bought)	1,500
Bank	2,250
Cash	350
Trade Receivables	300
Drawings	200
Rent Expense	200
Wages Expense	250
Stationery Expense	50
Bank Loan		2,000
Capital		5,000
Sales Revenue		1,100
Totals	8,100	8,100

The bank balance ended at £2,250 because only rent and stationery were paid electronically, while the cash tin collected £800 in notes and coins and paid out £450 for drawings and wages, leaving £350 in hand. The trial balance confirms that all postings have been made correctly so far.

银行存款余额最终为2,250英镑，因为只有租金和文具是通过电子方式支付的，而现金罐收到了800英镑的纸币和硬币，并为提款和工资支付了450英镑，剩有350英镑在手。试算表确认迄今为止所有过账均已正确完成。

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6. Adjustments for Closing Stock | 期末存货调整

The trial balance contains the Purchases account of £1,500, which represents all the sweets bought at the start. However, at 31 January Sophie still holds £1,000 of sweets. The cost of sweets actually sold is only £500. We must adjust the accounts to show the closing stock as an asset and to reduce the purchases to the cost of sales.

试算表中包含采购账户1,500英镑，代表了期初购买的所有糖果。然而，在1月31日，苏菲仍持有价值1,000英镑的糖果。实际已售糖果的成本仅为500英镑。我们必须对账户进行调整，将期末存货列为资产，并将采购金额减少至销售成本。

The double entry for this adjustment is:
Debit – Closing Stock (asset) £1,000
Credit – Purchases £1,000

此调整的分录为：
借记——期末存货（资产）1,000英镑
贷记——采购 1,000英镑

After adjustment, the Purchases account will show a balance of £500 (1,500 – 1,000), which represents the cost of goods sold. The Closing Stock account appears as a current asset. This keeps the accounting equation in balance.

调整后，采购账户将显示500英镑（1,500 – 1,000）的余额，代表已售商品的成本。期末存货账户作为流动资产出现。这保持了会计等式的平衡。

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7. Profit Calculation: Income Statement | 利润计算：损益表

Now we can prepare Sophie’s income statement for the month ended 31 January 2025. Revenue comes from both cash sales and credit sales. The cost of goods sold is the adjusted purchases figure of £500. Other expenses are listed directly from the trial balance.

现在，我们可以编制苏菲甜点店截至2025年1

Published by TutorHao | Year 8 Accounting Revision Series | aleveler.com

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