📚 Year 10 CIE Accounting: Case Study Practical Exercises | Year 10 CIE 会计：案例分析实战演练
Welcome to a hands-on guide for tackling IGCSE Accounting case studies. In this article, we will work through a real business scenario—John’s Store—step by step. You will learn how to read the case, record transactions using double-entry, correct errors, adjust for depreciation and doubtful debts, and prepare the income statement and statement of financial position. We will also explore control accounts and ratio analysis, ending with a complete practice case for you to try.
欢迎来到 IGCSE 会计案例分析的实战指南。在本文中，我们将逐步剖析一个真实的业务情境——John’s Store。你将学会如何阅读案例、用复式记账记录交易、更正错误、计提折旧和坏账准备，以及编制利润表和资产负债表。我们还会探讨控制账户和比率分析，最后提供一个完整的练习案例让你自己动手。
1. Understanding the Nature of Case Studies | 理解案例分析的本质
In CIE IGCSE Accounting, a case study typically presents a series of transactions and adjustments for a small business over a period. The question tests your ability to apply the double-entry system, prepare ledger accounts, correct errors, and compile final financial statements. Success depends on methodically processing each transaction rather than rushing to the final answer.
在 CIE IGCSE 会计中，案例分析通常会给出一个小型企业在一段时期内的多笔交易和调整。这类题目测试你运用复式记账法、开设分类账、更正错误并编制财务报表的综合能力。成功的关键在于有条理地处理每一笔交易，而不是匆忙得出最终结果。
2. Reading the Scenario and Identifying Transactions | 阅读情境并识别交易
Let’s consider the case of John’s Store, which started operations on 1 January 2024. Read the following transactions carefully. Identifying the accounts involved and whether each transaction is for cash or credit is your first priority.
我们以 John’s Store 为例，该店于 2024 年 1 月 1 日开始营业。请仔细阅读以下交易。识别每笔交易涉及的账户，并判断是现金交易还是赊账交易，这是你的首要任务。
| Date | Transaction (English) | 交易 (中文) | Amount ($) |
|---|---|---|---|
| 1 Jan | John introduced capital in cash (bank) | 约翰投入现金（银行存款）作为资本 | 10,000 |
| 2 Jan | Purchased inventory on credit from Supplier X | 从供应商 X 赊购存货 | 2,000 |
| 3 Jan | Bought fixtures and fittings, paid by bank | 购买固定装置，银行付款 | 1,500 |
| 4 Jan | Cash sales (cost of goods sold $800) | 现销（销售成本 800 美元） | 1,500 |
| 5 Jan | Paid rent $300 by bank (error: debited Telephone Expense) | 用银行存款付租金 300 美元（错误：借记了电话费） | 300 |
| 6 Jan | Sold goods on credit to Customer A (cost $600) | 赊销给客户 A（成本 600 美元） | 1,200 |
| 7 Jan | Received $200 from Customer A | 收到客户 A 还款 200 美元 | 200 |
| 8 Jan | Paid Supplier X $1,000 by bank | 用银行存款支付供应商 X 1,000 美元 | 1,000 |
| 9 Jan | John withdrew $100 for personal use | 约翰提取 100 美元供个人使用 | 100 |
| 10 Jan | Paid wages $200 by bank | 以银行存款支付工资 200 美元 | 200 |
Once you understand the story, you are ready to record these events in the books of prime entry.
一旦理解了整个故事，你就可以开始将这些事件记录在原始账簿中了。
3. Recording Transactions: Journal Entries | 记录交易：日记账分录
The journal is used to record transactions chronologically. Below are the journal entries for John’s Store, including the initial error on 5 January. Notice how every transaction keeps the accounting equation in balance.
日记账用于按时间顺序记录交易。以下是 John’s Store 的日记账分录，包括 1 月 5 日的初始错误。请注意每笔交易如何保持会计等式的平衡。
| Date | Details | Debit ($) | Credit ($) |
|---|---|---|---|
| 1 Jan | Bank Capital (Capital introduced) |
10,000 | 10,000 |
| 2 Jan | Inventory Accounts Payable (Supplier X) (Credit purchase of goods) |
2,000 | 2,000 |
| 3 Jan | Fixtures and Fittings Bank (Purchase of fixtures) |
1,500 | 1,500 |
| 4 Jan | Bank Sales Revenue (Cash sales) Cost of Goods Sold Inventory (Cost of sales for cash sale) |
1,500
800 |
1,500
800 |
| 5 Jan | Telephone Expense Bank (Payment made – error) |
300 | 更多咨询请联系16621398022（同微信）
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