📚 Case Study Practice for Year 10 OCR Accounting | Year 10 OCR 会计案例分析实战演练
Case studies are the most effective way to master accounting. Instead of memorising isolated rules, you apply the full accounting cycle to a realistic business scenario. In this walkthrough, you will follow John Green as he sets up Greenford Garden Supplies, record transactions from original entries to financial statements, and practise key adjustments. This hands-on revision will build your confidence for OCR GCSE Accounting questions that require you to apply, not just recall, your knowledge.
案例分析是掌握会计最有效的方式。你将不再孤立地记忆规则，而是把完整的会计循环应用于真实的商业情景。本文将以 John Green 创立 Greenford 花园用品店为例，带你从原始分录一直走到财务报表，并练习关键的期末调整。这种实战式复习能帮助你建立信心，应对 OCR GCSE 会计考试中那些要求“应用”而非简单“回忆”的题目。
1. Introducing the Case Study: Greenford Garden Supplies | 案例介绍：Greenford 花园用品店
Greenford Garden Supplies is a new sole trader business selling plants, seeds and gardening supplies. The owner, John Green, started the business on 1 January 2024. During the year, the following transactions took place. All payments and receipts go through the business bank account unless stated otherwise.
Greenford 花园用品店是一家新成立的个体经营企业，销售花卉、种子和园艺用品。业主 John Green 于 2024 年 1 月 1 日开业。本年度发生了下列交易。除另有说明外，所有收支均通过企业银行账户进行。
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1 Jan: John invested £10,000 capital by paying it into the business bank account.
1 月 1 日：John 将 £10,000 资本存入企业银行账户。
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3 Jan: Bought a delivery van for £3,000, paying by cheque.
1 月 3 日：开票购买一辆送货车，价款 £3,000。
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5 Jan: Purchased shop equipment (shelving, till) for £1,500 by cheque.
1 月 5 日：开票购买商店设备（货架、收银机），价款 £1,500。
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8 Jan: Bought inventory on credit from GreenThumb Ltd for £2,000.
1 月 8 日：向 GreenThumb Ltd 赊购存货 £2,000。
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During the year: Cash sales totalling £5,000 were banked immediately.
年内：现金销售总额 £5,000 均已立即存入银行。
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During the year: Sold goods on credit to a local gardening club for £3,000.
年内：向当地园艺俱乐部赊销货物 £3,000。
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Paid rent of £600 by bank transfer.
通过银行转账支付租金 £600。
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Paid electricity of £200 by bank transfer.
通过银行转账支付电费 £200。
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Received £1,500 from the gardening club, reducing the amount owed.
收到园艺俱乐部还款 £1,500，减少了应收账款余额。
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28 Jan: Paid £120 for an insurance premium covering the next accounting period.
1 月 28 日：支付保险费 £120，该费用覆盖下一个会计期间。
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28 Jan: John withdrew £500 cash for personal use (drawings).
1 月 28 日：John 提取现金 £500 供个人使用（提款）。
At the end of the year (31 December 2024), the following additional information is available: a stock count valued closing inventory at £400. The van and equipment are to be depreciated using the straight-line method over 5 years with zero residual value. An electricity bill of £50 for December remained unpaid. No other adjustments are needed.
年末（2024 年 12 月 31 日）还有以下补充信息：经盘点，期末存货价值 £400。货车和设备均采用直线法折旧，使用年限 5 年，无残值。12 月份有一笔 £50 的电费尚未支付。除此以外无需其他调整。
2. Analysing the Transactions: Effects on the Accounting Equation | 交易分析：对会计等式的影响
Before writing any journals, it is vital to understand how each transaction changes assets, liabilities and capital. This analysis prevents common errors like misclassifying an expense as an asset.
在编制日记账之前，理解每一笔交易如何影响资产、负债和资本至关重要。这样的分析可以避免将费用错误归类为资产等常见失误。
Capital introduced increases the bank asset and increases capital equity. Buying a van for £3,000 reduces bank but adds a non-current asset (van). Purchasing equipment also swaps bank for a non-current asset. Buying inventory on credit increases inventory (a current asset) and creates a trade payable (liability). Cash sales increase bank and generate sales revenue (which flows to capital as profit). Credit sales create a trade receivable (asset) and generate sales revenue. Rent and electricity payments decrease bank and create expenses (reducing profit, hence capital). Receipt from a trade receivable increases bank and decreases the trade receivable balance – no revenue impact. The insurance payment of £120 initially increases a prepayment asset (because it relates to the next period) while reducing bank. Drawings of £500 reduce bank and reduce capital directly.
投入资本使银行资产增加，同时使资本权益增加。花 £3,000 购买货车减少了银行存款，但增加了一项非流动资产（货车）。购买设备也同样是用银行存款换取了非流动资产。赊购存货使存货（流动资产）增加，同时产生一项应付账款（负债）。现金销售使银行存款增加，同时产生销售收入（通过利润流入资本）。赊销产生一项应收账款（资产）并带来销售收入。支付租金和电费减少了银行存款，并产生费用（减少利润，进而减少资本）。收到应收账款使银行存款增加、应收账款余额减少——不影响收入。支付 £120 的保险费最初会增加一项预付费用资产（因为与下一期间相关），同时减少银行存款。提款 £500 则直接减少银行存款和资本。
3. Books of Original Entry: Cash Book and Sales Journal | 原始记录簿：现金簿和销售日记账
In OCR Accounting, you are expected to record transactions in the books of original entry before posting to the ledger. The cash book records all cash and bank transactions, while credit transactions are entered in the relevant day books.
在 OCR 会计考试中，你需要先将交易记入原始记录簿，然后再过账到分类账。现金簿记录所有现金和银行交易，赊账交易则记入相应的日记账。
Below is a summary of the bank column in the cash book for Greenford Garden Supplies. The cash book shows receipts on the left (debit) and payments on the right (credit).
以下是 Greenford 花园用品店现金簿中银行栏的摘要。现金簿左侧（借方）登记收入，右侧（贷方）登记支出。
| Date | Details | £ Debit | £ Credit |
|---|---|---|---|
| 1 Jan | Capital | 10,000 | |
| Sales | Banked | 5,000 | |
| Trade receivable | Gardening club | 1,500 | |
| 3 Jan | Van | 3,000 | |
| 5 Jan | Equipment | 1,500 | |
| Rent | Bank transfer | 600 | |
| Electricity | Bank transfer | 200 | |
| 28 Jan | Prepayment | 120 | |
| 28 Jan | Drawings | 500 |
Credit purchases of £2,000 are entered in the purchases journal (not shown here), and credit sales of £3,000 go in the sales journal. Only the total credit sales and total credit purchases are posted periodically to the ledger accounts.
£2,000 的赊购金额记入采购日记账（此处未展示），£3,000 的赊销金额记入销售日记账。只需定期将赊销和赊购的合计数过账到分类账中。
4. Posting to the General Ledger: T-Accounts in Action | 过账到总分类账：T 形账户实战
Once entries are recorded in the books of original entry, the double-entry postings are made to the general ledger. Below are selected ledger accounts showing the balances we will use for the trial balance.
原始记录簿登记完毕后，就要按复式记账法将分录过账到总分类账。下面是一些重要的分类账账户，列示了将用于试算平衡表的余额。
Bank account: Debit side shows £16,500 total receipts (10,000 + 5,000 + 1,500). Credit side shows £5,920 total payments (3,000 + 1,500 + 600 + 200 + 120 + 500). The closing debit balance is £10,580.
银行存款账户：借方总额 £16,500（10,000 + 5,000 + 1,500），贷方总额 £5,920（3,000 + 1,500 + 600 + 200 + 120 + 500）。期末借方余额为 £10,580。
Van account: £3,000 debit. Equipment account: £1,500 debit.
货车账户：借方 £3,000。设备账户：借方 £1,500。
Trade payables (GreenThumb Ltd): £2,000 credit balance. Trade receivables (gardening club): initially £3,000 debit, less £1,500 received, leaving a £1,500 debit balance.
应付账款（GreenThumb Ltd）：贷方余额 £2,000。应收账款（园艺俱乐部）：起初借方 £3,000，减去收到的 £1,500，期末借方余额 £1,500。
Capital account: £10,000 credit. Drawings account: £500 debit. Sales revenue (cash + credit): £8,000 credit. Purchases account: £2,000 debit (used later to calculate cost of sales). Rent expense: £600 debit. Electricity expense: £200 debit. Prepayment (insurance): £120 debit.
资本账户：贷方 £10,000。提款账户：借方 £500。销售收入（现金+赊销）：贷方 £8,000。采购账户：借方 £2,000（用于后续计算销售成本）。租金费用：借方 £600。电费：借方 £200。预付费用（保险费）：借方 £120。
5. Preparing the Trial Balance | 编制试算平衡表
Before adjustments, we extract the balances from all ledger accounts to check that total debits equal total credits. Any difference indicates an error that must be found.
在进行期末调整之前，我们需要从所有分类账中提取余额，检查借方合计是否等于贷方合计。如有差异，则说明存在错误，必须查找。
| Account | Debit £ | Credit £ |
|---|---|---|
| Bank | 10,580 | |
| Van | 3,000 | |
| Equipment | 1,500 | |
| Trade receivables | 1,500 | |
| Prepayment (insurance) | 120 | |
| Purchases | 2,000 | |
| Rent expense | 600 | |
| Electricity expense | 200 | |
| Drawings | 500 | |
| Capital | 10,000 | |
| Trade payables | 2,000 | |
| Sales revenue | 8,000 | |
| Totals | 20,000 | 20,000 |
The trial balance agrees, confirming that the double entry has been applied correctly so far. However, it does not yet reflect end-of-period adjustments like depreciation, closing inventory, prepayments and accruals.
试算平衡表借贷双方相等，说明到此为止的复式记账是准确的。但该表尚未反映折旧、期末存货、预付款和应计费用等期末调整事项。
6. Adjusting Entries: Depreciation | 调整分录：折旧
Non-current assets lose value over time. Straight-line depreciation spreads the cost evenly across the asset’s useful life. For Greenford Garden Supplies, both the van and equipment have a 5-year useful life and no residual value.
非流动资产会随时间磨损。直线法折旧将成本平均分摊到资产的使用年限内。对于 Greenford 花园用品店，货车和设备的使用年限均为 5 年，且无残值。
The annual depreciation charge is calculated as:
年折旧费用计算如下：
Van: (£3,000 – £0) ÷ 5 = £600
Equipment: (£1,500 – £0) ÷ 5 = £300
The journal entry to record depreciation is:
记录折旧的日记账分录为：
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Debit Depreciation expense £900 (appears in the income statement
Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com
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