📚 Year 9 AQA Accounting: Case Study Practice Drill | Year 9 AQA 会计：案例分析实战演练
Case studies are the best way to bring accounting concepts to life. This drill walks you through a complete trading scenario, from recording daily transactions to preparing the income statement and statement of financial position. Work through every step to build confidence and accuracy for your Year 9 AQA assessments.
案例学习是让会计概念活起来的最佳方式。本次实战演练将带你走完一个完整的商业场景——从记录日常交易到编制利润表和财务状况表。请跟着每一步动手练习，为 Year 9 AQA 考试打好扎实基础。
1. Understanding the Case Study Scenario | 理解案例背景
Alex starts a stationery shop on 1 June 2025 by introducing £1,500 cash as capital. The business is called ‘Alex’s Stationery’ and uses a periodic inventory system. You are the bookkeeper and must record every transaction for the month of June.
Alex 于 2025 年 6 月 1 日投入现金 1,500 英镑作为资本，开办了一家文具店，取名 ‘Alex’s Stationery’，采用定期盘存制。你是簿记员，需要记录六月份发生的每一笔交易。
The following transactions took place: 2 June Purchased inventory for £300 cash. 3 June Bought shelving equipment on credit from FixCo for £500. 5 June Cash sales of £250 (no cost of goods sold entry at this stage). 10 June Paid rent of £200 by cash. 15 June Sold goods on credit to Lisa for £180. 20 June Received £100 cash from Lisa. 25 June Paid £300 to FixCo. 30 June Alex withdrew £50 cash for personal use. 30 June A stock count reveals closing inventory of £50.
发生的交易如下：6 月 2 日以现金购入存货 £300；6 月 3 日从 FixCo 赊购货架设备 £500；6 月 5 日现金销售 £250（该阶段不记录销售成本）；6 月 10 日支付租金 £200；6 月 15 日赊销商品给 Lisa £180；6 月 20 日收到 Lisa 现金 £100；6 月 25 日支付 FixCo £300；6 月 30 日 Alex 提现 £50 自用；6 月 30 日盘点期末存货价值为 £50。
2. Recording Transactions in the General Journal | 登记普通日记账
The general journal is where all transactions are first recorded in chronological order. Each entry must balance total debits and total credits. A brief narrative explains the transaction.
普通日记账是所有交易按时间顺序最先记录的地方。每笔分录必须保证借方总额与贷方总额相等，并附简要说明。
| Date | Account & Narrative | Dr (£) | Cr (£) |
|---|---|---|---|
| 1 Jun | Cash Capital (Owner invested cash) |
1,500 | 1,500 |
| 2 Jun | Inventory Cash (Purchased inventory) |
300 | 300 |
| 3 Jun | Equipment Accounts Payable – FixCo (Shelving bought on credit) |
500 | 500 |
| 5 Jun | Cash Sales (Cash sale recorded) |
250 | 250 |
| 10 Jun | Rent Expense Cash (Monthly rent paid) |
200 | 200 |
| 15 Jun | Accounts Receivable – Lisa Sales (Credit sale to Lisa) |
180 | 180 |
| 20 Jun | Cash Accounts Receivable – Lisa (Partial payment received) |
100 | 100 |
| 25 Jun | Accounts Payable – FixCo Cash (Payment to supplier) |
300 | 300 |
| 30 Jun | Drawings Cash (Owner withdrawal) |
50 | 50 |
Check that each debit has a matching credit and that the sum of all debits equals the sum of all credits.
请注意每笔借方都有对应的贷方，并且所有借方合计数等于贷方合计数。
3. Posting to T-accounts | 过账到 T 型账户
After journalising, each transaction is posted to the relevant ledger accounts in T-account format. The left side records debits; the right side records credits. Accuracy at this stage prevents errors later.
日记账记录后，每笔交易被过账到相关的分类账 T 型账户中。左侧记借方，右侧记贷方。这一阶段的准确性能避免后续差错。
Below are the T-accounts for all ledger accounts used. The dates have been omitted for clarity, only the amounts are shown. Work through each posting carefully.
以下是所有使用的分类账 T 型账户，为清晰起见省略了日期，只显示金额。请仔细核对每一笔过账。
| Cash | |
| Capital 1,500 Sales 250 A/R Lisa 100 |
Inventory 300 Rent 200 A/P FixCo 300 Drawings 50 Bal c/d 1,000 |
| 1,850 | 1,850 |
| Inventory | |
| Cash 300 | COGS (adjust) 250 Bal c/d 50 |
| 300 | 300 |
| Equipment | |
| A/P FixCo 500 | Bal c/d 500 |
| Accounts Payable – FixCo | |
| Cash 300 Bal c/d 200 |
Equipment 500 |
| 500 | 500 |
| Accounts Receivable – Lisa | |
| Sales 180 | Cash 100 Bal c/d 80 |
| 180 | 180 |
| Capital | |
| Bal c/d 1,500 | Cash 1,500 |
| Sales | |
| Bal c/d 430 | Cash 250 A/R Lisa 180 |
| 430 | 430 |
| Rent Expense | |
| Cash 200 | Bal c/d 200 |
| Drawings | |
| Cash 50 | Bal c/d 50 |
The sum of all debit balances now equals the sum of all credit balances, which can be verified by extracting a trial balance.
此时所有借方余额合计等于贷方余额合计，可通过试算表验证。
4. Balancing the Ledger Accounts | 结平分类账账户
At the end of the month, each T-account must be balanced. The balance carried down (Bal c/d) is the difference between the larger side and the smaller side, and it becomes the opening balance for the next period.
月末每个 T 型账户必须结平。结转下期余额（Bal c/d）就是大过小方的差额，并成为下期的期初余额。
For asset and expense accounts, the debit side is normally larger; for liabilities, capital and revenue accounts, the credit side is larger. Alex’s accounts show a cash debit balance of £1,000, inventory £50, equipment £500, accounts receivable £80, accounts payable credit balance £200, capital credit balance £1,500, sales credit balance £430, rent expense debit £200 and drawings debit £50.
对于资产和费用类账户，通常借方大于贷方；负债、资本和收入类账户则是贷方大于借方。Alex 的账户显示：现金借方余额 £1,000，存货 £50，设备 £500，应收账款 £80，应付账款贷方余额 £200，资本贷方余额 £1,500，销售收入贷方 £430，租金费用借方 £200，提款借方 £50。
5. Preparing a Trial Balance | 编制试算表
A trial balance lists all the ledger balances at the end of the period to check that total debits equal total credits. If the two totals do not agree, a recording error has occurred.
试算表列出期末所有分类账余额，以检查借方总额是否等于贷方总额。如果两方总额不一致，说明存在记账错误。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 1,000 | |
| Inventory | 300 | |
| Equipment | 500 | |
| Accounts Receivable | 80 | |
| Accounts Payable | 200 | |
| Capital | 1,500 | |
| Sales | 430 | |
| Rent Expense | 200 | |
| Drawings | 50 | |
| Totals | 2,130 | 2,130 |
Note that the inventory figure in the trial balance still shows the original purchase amount of £300 because the year-end adjustment has not yet been recorded. The trial balance is prepared before closing entries.
请注意试算表中的存货仍显示原始购入金额 £300，因为期末调整尚未记录。试算表是在结账分录之前编制的。
6. Calculating Cost of Goods Sold | 计算销售成本
Since a periodic inventory system is used, the cost of goods sold (COGS) must be calculated at the end of the period. The formula is:
由于采用定期盘存制，销售成本 (COGS) 必须在期末计算。公式如下：
Cost of Goods Sold = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 本期购入 – 期末存货
Opening inventory is £0, purchases during June were £300, and the closing inventory per stock count is £50. Therefore COGS = 0 + 300 – 50 = £250.
期初存货为 £0，6 月份购入 £300，根据盘点期末存货为 £50。因此销售成本 = 0 + 300 – 50 = £250。
The adjusting journal entry to record the cost of goods sold is: Debit Cost of Goods Sold £250, Credit Inventory £250. This reduces the inventory account to its correct closing balance of £50.
记录销售成本的调整日记账分录为：借 销售成本 £250，贷 存货 £250。这样存货账户就降至正确的期末余额 £50。
7. Preparing an Income Statement | 编制利润表
The income statement shows the business’s trading result for the month. Revenue less cost of goods sold gives gross profit, and then operating expenses are deducted to arrive at net profit or net loss.
利润表反映企业当月的经营成果。收入减去销售成本得出毛利，再扣除营业费用得出净利润或净损失。
| Alex’s Stationery – Income Statement for the month ended 30 June 2025 | |
|---|---|
| Sales Revenue | £430 |
| Less: Cost of Goods Sold | (£250) |
| Gross Profit | £180 |
| Less: Rent Expense | (£200) |
| Net Loss | (£20) |
The business made a gross profit of £180, which means the selling price of goods exceeded their purchase cost. However, after paying rent, a net loss of £20 was incurred. This is a critical figure for Alex to review.
该企业实现了 £180 的毛利，表明商品售价高于其购入成本。但在支付租金后，最终产生了 £20 的净损失。这是 Alex 必须关注的关键数字。
8. Preparing a Statement of Financial Position | 编制财务状况表
The statement of financial position (balance sheet) shows the assets, liabilities and equity of the business at a specific date. It is based on the accounting equation:
财务状况表（资产负债表）反映企业在特定日期的资产、负债和所有者权益。依据会计等式：
Assets = Liabilities + Equity
资产 = 负债 + 权益
Equity includes the initial capital, plus net profit (or minus net loss), less drawings.
权益包含初始资本，加上净利润（或减去净损失），再减去提款。
| Alex’s Stationery – Statement of Financial Position as at 30 June
Published by TutorHao | Year 9 Accounting Revision Series | aleveler.com 更多咨询请联系16621398022（同微信） CommentsMore posts |
|---|
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导Cancel reply