Year 10 Cambridge Accounting: Case Study Practical Drills | Year 10 剑桥会计：案例分析实战演练

📚 Year 10 Cambridge Accounting: Case Study Practical Drills | Year 10 剑桥会计：案例分析实战演练

Mastering Cambridge Accounting means moving beyond theory and diving into real-world scenarios. This article presents a detailed worked case study covering double-entry, trial balance extraction, error correction, end-of-period adjustments, and preparation of financial statements. Step‑by‑step, you will see how the numbers flow from business transactions all the way to the income statement and statement of financial position – just as you will do in your exams.

掌握剑桥会计意味着超越理论，投身于真实情景中。本文提供一个详细的实战案例，覆盖复式记账、试算平衡表编制、错误更正、期末调整以及财务报表的编制。你将一步步看到数字如何从企业交易流转到利润表和财务状况表——就像你在考试中需要完成的那样。

1. Introducing the Case – Sophie’s Gift Shop | 案例简介 – 苏菲的礼品店

Sophie started her gift shop on 1 January 2024. She invested cash $5,000, inventory costing $2,000 and a shop fixture & fittings valued at $8,000. She also took over a trade payable of $1,000 to a supplier. In addition, she paid three months’ rent of $600 in advance on the first day.

苏菲于2024年1月1日开设了她的礼品店。她投入了现金$5,000、成本$2,000的存货以及价值$8,000的店面固定装置。她还承接了一项对供应商的应付账款$1,000。此外,她在开业当天预付了三个月租金$600。

• Initial capital: $14,000 (assets $15,000 minus liabilities $1,000)
• 时始资本: $14,000 (资产$15,000减负债$1,000)

All cash transactions go through the business bank account. The periodic inventory system is used, so goods bought are debited to Purchases and the cost of sales is computed at the month‑end after a stock‑take.

所有现金交易均通过企业银行账户进行。该系统采用定期盘存制,购入货品借记进货运费账户,月终经存货盘点后计算销货成本。

2. Recording January Transactions in Ledger Accounts | 一月份交易的分录入账

The following transactions took place during January (in addition to the initial entries). Record each in T‑accounts or journal format.

以下是一月份发生的交易(除初始分录外)。请将每一笔记录到T型账或日记账格式中。

Key points: Purchases includes the $3,000 credit purchase and the incorrect $200 stationery. The sales-error generated a suspense credit of $810 because the receivable was debited with $900 but sales were credited with only $90. The bank balance after all entries is $3,500 (calculations shown later).

要点: 进货运费账户包括赊购$3,000和被错误计入的$200文具。销售收入错误产生了一个暂记贷方$810,因为应收账款借记了$900,而销售收入仅贷记了$90。所有分录后的银行余额为$3,500(稍后计算)。

3. Extracting the Unadjusted Trial Balance | 编制调整前试算平衡表

Before any corrections or year‑end adjustments, the trial balance at 31 January is extracted from the ledger. Amounts are as follows:

在进行任何更正或期末调整之前,1月31日根据分类账编制出试算平衡表。各账户余额如下: