Case Study Practical Exercises | 会计案例分析实战演练

📚 Case Study Practical Exercises | 会计案例分析实战演练

Welcome to this immersive case study in which you will step into the role of an accountant for a new small business. Through a series of real-world transactions, you will practise journal entries, ledger posting, trial balance extraction, and the preparation of financial statements. This step-by-step exercise reinforces the fundamental concepts of the Cambridge Year 9 Accounting syllabus, demonstrating how double-entry bookkeeping turns raw data into meaningful reports.

欢迎来到这个身临其境的案例分析，你将扮演一家新开小型企业的会计师。通过一系列真实交易，你将练习日记账分录、分类账过账、试算平衡表的编制以及财务报表的准备。这个循序渐进的练习强化了剑桥九年级会计大纲的基本概念，展示了复式记账如何将原始数据转化为有意义的报告。

1. Introduction to the Case Study | 案例研究介绍

Sarah decides to start a small craft business, ‘Sarah’s Handmade’, on 1 January 2025. She invests $2,000 of her own money into the business. Throughout January, the business engages in a variety of cash and credit transactions, buying and selling goods, paying expenses, and collecting from customers. The following table summarises all transactions for the month:

莎拉决定在2025年1月1日创办一家小手工艺品店“莎拉手作”。她将自己的2,000美元投入企业。整个一月份，企业进行了多项现金和信用交易，包括买卖商品、支付费用和收取客户款项。下表汇总了当月所有交易：

These nine transactions form the complete accounting records for the month. No goods remained unsold at the end of January, so closing inventory is zero and the cost of goods sold equals the purchases.

这九笔交易构成了当月的完整会计记录。一月底没有未售出的商品，因此期末存货为零，销售成本等于采购额。

2. The Accounting Equation and Double-Entry Rules | 会计等式与复式记账规则

Before recording these transactions, it is essential to recall the accounting equation: Assets = Liabilities + Owner’s Equity. Every transaction affects at least two accounts in a way that keeps this equation balanced. The double-entry system relies on debits (Dr) and credits (Cr). Increases in assets and expenses are recorded as debits; increases in liabilities, capital, and revenue are recorded as credits.

在记录这些交易之前，有必要回顾会计等式：资产 = 负债 + 所有者权益。每一笔交易至少会影响两个账户，且保持等式平衡。复式记账系统依赖于借方 (Dr) 和贷方 (Cr)。资产和费用的增加记在借方；负债、资本和收入的增加记在贷方。

Understanding these rules is the foundation for the journal entries that follow. For example, when Sarah invests $2,000, the asset ‘Cash’ increases (debit) and the owner’s capital increases (credit). When the business makes a sale, cash or receivables are debited while sales revenue is credited.

理解这些规则是下面日记账分录的基础。例如，当莎拉投入2,000美元时，资产“现金”增加（借）且所有者资本增加（贷）。当企业完成销售时，现金或应收账款被借记，销售收入被贷记。

3. Recording Transactions in the General Journal | 在普通日记账中记录交易

The general journal is the book of original entry where each transaction is first recorded in chronological order. For every transaction, we write the date, the accounts to be debited and credited, and a brief narration. The total debits must always equal the total credits.

普通日记账是原始记录簿，每笔交易首先按时间顺序记录在此。对于每笔交易，我们写下日期、要借记和贷记的账户以及简述。借方总额必须始终等于贷方总额。