Year 9 Edexcel Accounting: Case Study Practice | 九年级爱德思会计：案例分析实战演练

📚 Year 9 Edexcel Accounting: Case Study Practice | 九年级爱德思会计：案例分析实战演练

Case studies build a bridge between accounting theory and real business scenarios. This article guides you through a complete accounting cycle for a small retail business – from recording transactions to preparing final statements. You will apply double‑entry principles, trial balances, adjustments, and basic analysis, just as expected in the Edexcel Year 9 curriculum.

案例分析在会计理论与真实商业情景之间搭起了一座桥。本文会带你完整走过一家小零售店的会计循环 – 从记录交易一直到编制期末报表。你将运用复式记账原则、试算表、调整分录和基本分析，完全贴合爱德思九年级的课程要求。

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1. Meet the Case: Sarah’s Craft Shop | 案例介绍：Sarah的手工坊

Sarah started a small craft shop on 1 January 2024. The opening balances are summarised below. We will use these figures to record January’s transactions and then compile the final accounts. Having a clear picture of the starting position is the first step in any case‑study exercise.

Sarah 于 2024 年 1 月 1 日开了一家小手工商店。期初余额汇总如下。我们将用这些数字记录一月份的交易，然后编制期末报表。任何案例分析的起点，都是先厘清期初财务状况。

Opening Balances (1 January 2024)

期初余额 (2024年1月1日)

Cash	£5,000
Bank	£10,000
Inventory	£3,000
Trade Receivable – Customer A	£2,000
Total Assets	£20,000
Trade Payable – Supplier B	£1,500
Capital	£18,500

Throughout January the following transactions took place:

一月份期间发生了以下交易：

Transaction 1 – Jan 2: Purchased goods on credit from Supplier B, £1,200.

交易1 – 1月2日：从供应商B赊购商品£1,200。

Transaction 2 – Jan 5: Cash sales £800 (cost of goods sold £500).

交易2 – 1月5日：现金销售£800（销售成本£500）。

Transaction 3 – Jan 10: Received a cheque from Customer A, £1,500, and banked it.

交易3 – 1月10日：收到客户A支票£1,500并存入银行。

Transaction 4 – Jan 15: Paid rent £400 by cheque.

交易4 – 1月15日：以支票支付租金£400。

Transaction 5 – Jan 20: Sold goods on credit to Customer C, £900 (cost £600).

交易5 – 1月20日：赊销商品给客户C £900（成本£600）。

Transaction 6 – Jan 25: Paid Supplier B £1,000 by cheque.

交易6 – 1月25日：以支票支付供应商B £1,000。

Transaction 7 – Jan 28: Bought office equipment for cash, £300.

交易7 – 1月28日：以现金购买办公设备£300。

In addition, at the month‑end Sarah needs to account for electricity used but not yet billed (accrual £100) and depreciation on the equipment (straight‑line, 10% per year, zero residual value). Since the accounting period is one month, the monthly depreciation charge is £2.50. We will incorporate these adjustments later.

此外，月末 Sarah 还需计提已经使用但未收到账单的电费（应计£100）以及设备的折旧（直线法，年折旧率10%，无残值）。由于会计期间为一个月，月折旧费用为£2.50。这些调整我们随后会纳入。

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2. The General Journal: Where It All Begins | 普通日记账：一切的起点

In the General Journal we record every transaction with its double‑entry, listing the accounts to debit and credit, along with a short narrative. This chronological record serves as the book of prime entry and ensures nothing is missed. For Year 9 practice, focus on getting the debit and credit sides equal for each entry.

在普通日记账中，我们以复式分录记录每一笔交易，列示借记和贷记的账户，并附上简短说明。这种按时间顺序的记录是原始分录簿，确保不遗漏任何交易。九年级练习的重点是保证每笔分录借方与贷方金额相等。

Let’s illustrate the first two transactions:

我们拿前两笔交易举例：

Date	Account & Narrative	Dr (£)	Cr (£)
Jan 2	Purchases Trade Payable – Supplier B Buying stock on credit	1,200	1,200
Jan 5	Cash Sales Cash sale	800	800
	Cost of Sales Inventory Transferring cost of goods sold	500	500

Notice that the double‑entry for the sale itself has two parts: one entry for the revenue and one for the cost of the stock that left the business. This separation is typical in perpetual inventory systems and helps later when building the income statement.

请注意，销售本身的双分录包含两部分：一部分确认收入，另一部分确认离开企业的存货成本。这种分离在永续盘存制下很常见，日后编制利润表时会很有帮助。

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3. Posting to Ledger Accounts | 过账至分类账

Once journalised, each transaction is posted to the relevant T‑account in the General Ledger. The left side of a T‑account is the debit side; the right side is the credit side. For every transaction, the debit journal entry goes to the debit side of the corresponding ledger account, and the credit entry goes to the credit side.

完成日记账分录后，每笔交易都要过账到总分类账中相关的T型账户。T型账户的左边为借方，右边为贷方。对每笔交易而言，日记账中的借记金额转入相应分类账账户的借方，贷记金额转入贷方。

Below is how the Cash account and the Bank account look after posting all seven transactions:

下面是过完了全部七笔交易后现金账户和银行账户的状态：

Cash Account

现金账户

Dr	Cr
Bal b/d 5,000
Sales 800
	Equipment 300
5,800	300
	Bal c/d 5,500

Bank Account

银行账户

Dr	Cr
Bal b/d 10,000
Customer A 1,500
	Rent 400
	Supplier B 1,000
11,500	1,400
	Bal c/d 10,100

You should complete the same process for all other accounts – Purchases, Sales, Inventory, Trade Receivables, Trade Payables, and Capital. This disciplined posting builds the foundation for a reliable trial balance.

你也应当对其它所有账户完成同样的过账 – 购货、销售、存货、应收账款、应付账款和资本。这种严谨的过账为可靠的试算表打下了基础。

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4. Balancing Off the Accounts | 结平账户

At the end of the period, every ledger account is balanced. The difference between the total debits and total credits is carried down (c/d) to start the next period. For asset and expense accounts, a debit balance is normal; for liability, capital and revenue accounts, a credit balance is expected.

期末每个分类账账户都要结出余额。借方总额与贷方总额之间的差额转下期 (c/d)，作为下一期期初余额。资产和费用类账户通常有借方余额；负债、资本和收入类账户则应有贷方余额。

From our T‑accounts above, Cash ends with a debit balance of £5,500 and Bank with a debit balance of £10,100. The Inventory account would show: opening inventory £3,000 + purchases £1,200 – cost of sales (£500 + £600) = closing inventory £3,100 (debit). Trade Receivables: opening £2,000 – £1,500 received + £900 credit sale = £1,400 debit. Trade Payables: opening £1,500 + £1,200 credit purchase – £1,000 paid = £1,700 credit. Every balance now serves as the raw material for the trial balance.

由上面的T型账户可见，现金期末为借方余额£5,500，银行为借方余额£10,100。存货账户为：期初存货£3,000 + 购货£1,200 – 销售成本(£500 + £600) = 期末存货£3,100（借方）。应收账款：期初£2,000 – 收到的£1,500 + 赊销£900 = £1,400 借方。应付账款：期初£1,500 + 赊购£1,200 – 支付的£1,000 = £1,700 贷方。每个余额都成为试算表的素材。

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5. Extracting the Trial Balance | 编制试算表

A trial balance lists all ledger balances in two columns. If the total debits equal total credits, the double‑entry has been mathematically accurate so far. This does not guarantee there are no errors, but it confirms the arithmetic of the books.

试算表将全部分类账余额分别列示在借方和贷方两栏。如果借方总额等于贷方总额，说明到目前为止复式记账在算术上是准确的。这并不能保证没有差错，但证实了账簿的数值平衡。

Here is Sarah’s trial balance before adjustments:

以下是Sarah调整前的试算表：

Account	Dr (£)	Cr (£)
Cash	5,500
Bank	10,100
Inventory (closing)	3,100
Trade Receivables	1,400
Office Equipment	300
Trade Payables		1,700
Capital		18,500
Sales		1,700
Purchases	1,200
Rent expense	400
Cost of Sales	1,100
Totals	23,100	23,100

The totals match, so we can move on with confidence. Notice that at this stage the cost of sales has been charged directly to the income statement columns, while the closing inventory has been recorded as a debit to reflect unsold stock.

两栏总额相等，我们可以继续推进。注意在此阶段销售成本已直接计入损益类，而期末存货作为借方余额反映了未售出的库存。

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6. Finding Errors and Using a Suspense Account | 查找差错与暂记账户

If the trial balance does not balance, a suspense account is used to temporarily hold the difference while the error is found. Common errors include transposition (writing £

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