Case Study Practice: Sarah’s Boutique (AQA Year 10 Accounting) | Sarah精品店案例分析实战（AQA十年级会计）

📚 Case Study Practice: Sarah’s Boutique (AQA Year 10 Accounting) | Sarah精品店案例分析实战（AQA十年级会计）

This practical case study will walk you through the key accounting processes covered in the Year 10 AQA Accounting course. We will follow a small retail business, Sarah’s Boutique, and apply double-entry bookkeeping, trial balance extraction, adjusting entries, and the preparation of the income statement and statement of financial position. Work through each step carefully to build your confidence for exam-style case study questions.

这篇实用案例分析将带你走完 AQA 十年级会计课程中的核心流程。我们将跟踪一家小型零售企业 Sarah’s Boutique，运用复式记账、试算平衡表编制、调整分录以及利润表和资产负债表的编制。请仔细完成每一步，以增强应对考试型案例分析题的信心。

1. Understanding the Case Scenario | 理解案例背景

Sarah opened her boutique on 1 August 2023. She recorded the following transactions during the first month of trading. All amounts are in GBP. Read the list carefully and visualise the cash flows and obligations involved.

Sarah 于2023年8月1日开了一家精品店。她记录了开业首月的以下交易。所有金额单位均为英镑。仔细阅读列表，想像相关现金流动和权利义务。

In addition, at the end of August the following adjustments are required: provide monthly depreciation on shop fittings at 10% per annum on cost; accrue an unpaid electricity bill of £80; and record closing inventory valued at £1,720. The business uses a periodic inventory system.

此外，在8月底还需要进行以下调整：按月计提店铺装修10%年折旧率；计提未付电费80英镑；记录期末存货价值1720英镑。该企业采用定期盘存制。

2. Journal Entries: Recording the Transactions | 日记账分录：记录交易

Every transaction must first be entered into the journal before posting to the ledger. Below is the journal for the month. Debits are listed first, followed by credits, and a brief narration explains each entry.

每一笔交易在过账到分类账之前，都必须在日记账中记录。以下是本月的日记账。先列出借方，再列出贷方，并附上简要说明。