Year 9 CCEA Accounting: Case Study Practical Exercises | Year 9 CCEA 会计：案例分析实战演练

📚 Year 9 CCEA Accounting: Case Study Practical Exercises | Year 9 CCEA 会计：案例分析实战演练

Case studies are a core part of Year 9 CCEA Accounting, helping you apply theory to real business scenarios. In this article, we follow Sandra’s Stationery Store to practise recording transactions, preparing financial statements and analysing business performance.

案例分析是 Year 9 CCEA 会计的核心部分，帮助你将理论应用于真实商业场景。在本文中，我们跟随 Sandra’s Stationery Store 来练习记录交易、编制财务报表和分析企业表现。

1. Introducing the Case: Sandra’s Stationery Store | 案例介绍：Sandra 文具店

Sandra starts a stationery business on 1 March 2025. She invests £10,000: £8,000 in cash and £2,000 in shelving and equipment. This initial investment is her capital.

Sandra 于 2025 年 3 月 1 日开办了一家文具店。她投入 10,000 英镑：8,000 英镑现金和 2,000 英镑货架与设备。这项初始投入即是她的资本。

The accounting equation immediately balances: Assets (£8,000 cash + £2,000 equipment) = Capital (£10,000) + Liabilities (£0).

会计等式立即平衡：资产（8,000 英镑现金 + 2,000 英镑设备）= 资本（10,000 英镑）+ 负债（0 英镑）。

Over the first month, Sandra completes several transactions that we will record and analyse, exactly as in a CCEA exam case study.

在第一个月里，Sandra 完成了若干交易，我们将像在 CCEA 考试案例分析中那样，对这些交易进行记录和分析。

---

2. Understanding the Accounting Equation | 理解会计等式

The fundamental rule in accounting is Assets = Capital + Liabilities. Every transaction changes at least two items, but the equation must stay in balance.

会计的基本规则是 资产 = 资本 + 负债。每笔交易至少改变两个项目，但等式必须保持平衡。

For example, when Sandra buys inventory for cash, one asset (cash) decreases and another asset (inventory) increases. Total assets remain the same, so the equation is unaffected.

例如，当 Sandra 用现金购买库存时，一项资产（现金）减少，另一项资产（库存）增加。资产总额不变，因此等式不受影响。

However, if she makes a sale at a profit, assets increase (cash) and capital increases by the profit earned. If she incurs an expense, capital decreases.

但是，如果她以盈利方式销售，资产（现金）增加，资本也因赚取的利润而增加。如果发生费用，资本就会减少。

Keeping this equation in mind will help you spot errors and understand why every debit needs a corresponding credit.

牢记这个等式将帮助你发现错误，并理解为什么每一笔借方都需要对应的贷方。

---

3. Double-Entry Bookkeeping Basics | 复式记账基础

Double-entry means every transaction is recorded twice: a debit (Dr) in one account and a credit (Cr) in another. Total debits must equal total credits at all times.

复式记账意味着每笔交易记录两次：在一个账户记借方 (Dr)，在另一个账户记贷方 (Cr)。任何时候借方总额必须等于贷方总额。

Debits increase assets and expenses. Credits increase capital, liabilities and income. The opposite decreases each of these categories.

借方增加资产和费用。贷方增加资本、负债和收入。反向操作则减少这些类别。

For instance, receiving cash from a customer increases the cash asset (debit) and increases sales revenue (credit). Paying rent decreases cash (credit) and increases rent expense (debit).

例如，收到客户现金会增加现金资产（借方）并增加销售收入（贷方）。支付租金会减少现金（贷方）并增加租金费用（借方）。

This system ensures that the accounting equation always holds, and it allows us to prepare a trial balance to check accuracy.

这一系统确保会计等式始终成立，并且让我们能够编制试算平衡表以检查准确性。

---

4. Recording Transactions in T-Accounts | 在 T 型账户中记录交易

We will now record Sandra’s March transactions step by step. Each transaction is broken into its debit and credit parts, and we will track the running balances of each account.

现在我们将逐步记录 Sandra 三月份的交易。每笔交易分解为借方和贷方部分，并跟踪每个账户的变动余额。

Transaction 1 (1 Mar): Sandra invests £8,000 cash and £2,000 equipment.

交易 1（3 月 1 日）：Sandra 投入现金 8,000 英镑和设备 2,000 英镑。

Debit Cash £8,000, Debit Equipment £2,000; Credit Capital £10,000. Cash balance: £8,000 Dr; Equipment: £2,000 Dr; Capital: £10,000 Cr.

借记现金 8,000 英镑，借记设备 2,000 英镑；贷记资本 10,000 英镑。现金余额：借方 8,000 英镑；设备：借方 2,000 英镑；资本：贷方 10,000 英镑。

Transaction 2 (3 Mar): Purchased inventory for £500 cash.

交易 2（3 月 3 日）：用现金购买库存 500 英镑。

Debit Inventory £500, Credit Cash £500. Cash now £7,500 Dr; Inventory £500 Dr.

借记库存 500 英镑，贷记现金 500 英镑。现金余额：借方 7,500 英镑；库存余额：借方 500 英镑。

Transaction 3 (8 Mar): Sold goods for £800 cash; the cost of these goods was £400.

交易 3（3 月 8 日）：销售商品收到现金 800 英镑；这些商品的成本为 400 英镑。

First, record the sale: Debit Cash £800, Credit Sales Revenue £800. Second, record the cost: Debit Cost of Sales £400, Credit Inventory £400. Cash becomes £8,300 Dr; Inventory £100 Dr; Sales Revenue £800 Cr; Cost of Sales £400 Dr.

首先，记录销售：借记现金 800 英镑，贷记销售收入 800 英镑。其次，记录成本：借记销售成本 400 英镑，贷记库存 400 英镑。现金余额：借方 8,300 英镑；库存：借方 100 英镑；销售收入：贷方 800 英镑；销售成本：借方 400 英镑。

Transaction 4 (15 Mar): Paid rent of £200 in cash.

交易 4（3 月 15 日）：支付现金租金 200 英镑。

Debit Rent Expense £200, Credit Cash £200. Cash £8,100 Dr; Rent Expense £200 Dr.

借记租金费用 200 英镑，贷记现金 200 英镑。现金余额：借方 8,100 英镑；租金费用：借方 200 英镑。

Transaction 5 (22 Mar): Bought stationery supplies on credit for £150.

交易 5（3 月 22 日）：赊购文具用品 150 英镑。

Debit Supplies Expense £150, Credit Accounts Payable £150. Supplies Expense £150 Dr; Accounts Payable £150 Cr.

借记用品费用 150 英镑，贷记应付账款 150 英镑。用品费用：借方 150 英镑；应付账款：贷方 150 英镑。

We now have all the entries needed to prepare a trial balance. Notice that every debit has a matching credit, keeping the ledger in equilibrium.

现在我们有了编制试算平衡表所需的所有分录。请注意，每一笔借方都有对应的贷方，使分类账保持平衡。

---

5. Preparing a Trial Balance | 编制试算平衡表

A trial balance lists all accounts and their balances at a point in time to check that total debits equal total credits. Here is Sandra’s trial balance as at 31 March before any adjustments.

试算平衡表列出某一时点所有账户及其余额，以检查借方总额是否等于贷方总额。以下是 Sandra 在调整前于 3 月 31 日的试算平衡表。

Account	Debit (£)	Credit (£)
Cash	8,100
Equipment	2,000
Inventory	100
Capital		10,000
Sales Revenue		800
Cost of Sales	400
Rent Expense	200
Supplies Expense	150
Accounts Payable		150
Totals	10,950	10,950

The trial balance totals agree at £10,950, confirming that our double-entry recording is arithmetically correct so far. However, some end-of-period adjustments are still needed.

试算平衡表合计为 10,950 英镑，验证了我们到目前为止的复式记录在算术上是正确的。但是，仍需进行一些期末调整。

---

6. Adjusting Entries and Accruals | 调整分录与应计项目

At the end of March, Sandra identifies two adjustments: depreciation on equipment and an accrued wage expense.

在三月末，Sandra 确定了两项调整：设备折旧和应计工资费用。

Adjustment A: Equipment is depreciated by £100 for the month. This reflects the wear and tear of the shelving and equipment.

调整 A：本月设备折旧 100 英镑。这反映了货架与设备的损耗。

Debit Depreciation Expense £100, Credit Equipment £100. After

Published by TutorHao | Year 9 Accounting Revision Series | aleveler.com

更多咨询请联系16621398022（同微信）