📚 Year 10 Edexcel Accounting: Case Study Practical Exercises | Year 10 Edexcel 会计：案例分析实战演练
Case study practice is one of the most effective ways to build confidence and accuracy in accounting. It trains you to apply double-entry rules, construct ledgers, produce a trial balance and finalise financial statements from a realistic business scenario – exactly what Edexcel Year 10 assessments demand.
案例分析练习是建立会计自信和准确性的最有效方法之一。它训练你将复式记账规则应用于现实商业场景，构建分类账、编制试算平衡表并最终完成财务报表——这正是 Edexcel Year 10 考试的要求。
1. Understanding the Case Study Requirement | 理解案例分析要求
Every accounting case study will ask you to record transactions, balance off accounts and prepare an income statement and a statement of financial position. Read the requirement carefully to know which period to cover and what specific adjustments are needed – for example, accruals, prepayments or depreciation.
每个会计案例分析都会要求你记录交易、结平账户并编制利润表和财务状况表。仔细阅读题目要求，明确覆盖的会计期间以及需要哪些具体调整——例如应计费用、预付费用或折旧。
In this walkthrough we use a sole-trader business, Mia’s Clothing Boutique, started on 1 January 2024. All transactions are given for January, and we will work through every step to the final statements.
在本次讲解中，我们使用一个独资经营企业——Mia’s Clothing Boutique，于2024年1月1日开始运营。题目给出了1月份的所有交易，我们将逐步完成从分录到最终报表的全过程。
2. Reading and Extracting Financial Data | 阅读和提取财务数据
Start by listing each transaction in date order. Highlight the accounts affected and whether each is debited or credited. The transactions for Mia’s Boutique are:
首先按日期顺序列出每笔交易。标注出受影响的账户以及该借记还是贷记。Mia’s Boutique 的交易如下：
| Date | Transaction |
| 1 Jan | Mia invested £15,000 into the business bank account. |
| 2 Jan | Paid shop rent £1,200 by cheque. |
| 3 Jan | Bought inventory £6,000 on credit from XYZ Ltd. |
| 5 Jan | Cash sales £2,800 paid directly into bank. |
| 8 Jan | Paid £4,000 to XYZ Ltd by cheque. |
| 12 Jan | Bought fixtures and fittings £2,000, paying by cheque. |
| 15 Jan | Sold goods on credit to A. Lee for £1,500. |
| 20 Jan | Paid insurance £300 by cheque (covers 6 months from 1 Jan). |
| 25 Jan | Received £800 cash from A. Lee, paid into bank. |
| 28 Jan | Paid electricity bill £150 by cheque. |
| 31 Jan | Closing inventory counted and valued at £2,500. |
Additional adjustments: rent is prepaid by £200; insurance prepaid for 5 months; electricity accrued of £50 remains unpaid; fixtures depreciated at 10% per annum straight-line (no residual value).
额外调整：租金预付了£200；保险费预付了5个月；电费尚有£50应计未付；固定装置按年率10%直线法折旧（无残值）。
3. Journal Entries for Transactions | 交易日记账分录
Before posting to ledgers, it helps to visualise the debit and credit effects. For the capital injection on 1 Jan, debit Bank £15,000 and credit Capital £15,000. For rent paid, debit Rent Expense £1,200 and credit Bank £1,200. Continue for all transactions.
在过账到分类账之前，先看清每笔交易的借贷影响非常有帮助。1月1日资本投入：借记银行£15,000，贷记资本£15,000。支付租金：借记租金费用£1,200，贷记银行£1,200。依此类推，处理所有交易。
For the credit sale to A. Lee, debit Trade Receivable (A. Lee) £1,500 and credit Sales Revenue £1,500. When cash is received later, debit Bank £800 and credit A. Lee £800. This clear double-entry logic prevents errors in ledger posting.
对于赊销给 A. Lee，借记应收账款（A. Lee）£1,500，贷记销售收入£1,500。后续收到现金时，借记银行£800，贷记 A. Lee £800。这种清晰的复式记账逻辑可以防止过账错误。
4. Posting to Ledger Accounts | 过账到分类账
We now post each journal entry into the appropriate T-accounts. Below is the Bank Account showing all cash inflows and outflows.
现在我们将每笔日记账分录过账到相应的T型账户中。以下是显示所有现金流入和流出的银行账户。
| Bank Account | |
| Capital (1 Jan) £15,000 | Rent (2 Jan) £1,200 |
| Sales (5 Jan) £2,800 | XYZ Ltd (8 Jan) £4,000 |
| A. Lee (25 Jan) £800 | Fixtures (12 Jan) £2,000 |
| Insurance (20 Jan) £300 | |
| Electricity (28 Jan) £150 | |
The Trade Payable (XYZ Ltd) account starts with a credit opening and gets debited when payment is made. A. Lee’s account shows the credit sale and later receipt.
应付账款（XYZ Ltd）账户以贷方期初余额开始，付款时借记。A. Lee 的账户则显示赊销和后续收款。
Always label the opposite account in the details column so you can trace each entry. A neat ledger is the foundation of an accurate trial balance.
始终在明细栏标注对方账户，这样每笔分录都可以追溯。整洁的分类账是准确试算平衡表的基础。
5. Balancing Off Ledger Accounts | 结平分类账户
At the end of the period, calculate the difference between the debit and credit sides of each account. For asset and expense accounts, the balancing figure (carried down) is usually the debit balance; for liability and income accounts it is usually a credit balance.
期末计算每个账户借方和贷方的差额。对于资产和费用账户，平衡金额（结转下期）通常是借方余额；对于负债和收入账户，通常是贷方余额。
For Bank: total debits = £15,000 + £2,800 + £800 = £18,600. Total credits = £1,200 + £4,000 + £2,000 + £300 + £150 = £7,650. The balance carried down is £18,600 − £7,650 = £10,950 (debit).
银行账户：借方总额 = £15,000 + £2,800 + £800 = £18,600。贷方总额 = £1,200 + £4,000 + £2,000 + £300 + £150 = £7,650。结转下期的余额为 £18,600 − £7,650 = £10,950（借方）。
Bring down these balances as opening figures for the next period. A clearly balanced account makes it easy to extract a trial balance later.
将这些余额作为下期期初数结转下来。结平清晰的账户有助于后续轻松提取试算平衡表。
6. Preparing a Trial Balance | 编制试算平衡表
List all the balanced ledger accounts with their debit or credit balances. The total debits must equal total credits. For Mia’s Boutique, the unadjusted trial balance at 31 January looks like this:
列出所有已结平的分类账户及其借方或贷方余额。借方总额必须等于贷方总额。Mia’s Boutique 于1月31日未经调整的试算平衡表如下：
| Account | Debit (£) | Credit (£) |
| Bank | 10,950 | |
| Trade Receivable (A. Lee) | 700 | |
| Inventory (1 Jan) | – | |
| Purchases | 6,000 | |
| Fixtures & Fittings | 2,000 | |
| Trade Payable (XYZ Ltd) | 2,000 | |
| Capital | 15,000 | |
| Sales | 4,300 | |
| Rent Expense | 1,200 | |
| Insurance | 300 | |
| Electricity | 150 | |
| Totals | 21,300 | 21,300 |
If the two sides do not agree, check your balancing and posting. A common Year 10 mistake is misclassifying an item – remember that expenses are debits and income is a credit.
如果借贷双方不相等，请检查你的结平和过账。Year 10 常见的错误是误分类项目——记住费用是借方，收入是贷方。
7. Adjustments: Accruals & Prepayments | 调整：应计与预付
Adjustments ensure the profit and the financial position reflect the true amounts for the period. For rent, the £1,200 paid covers part prepaid: £200 relates to February. Therefore the rent expense for January is £1,200 − £200 = £1,000. Record a prepayment asset of £200.
调整确保利润和财务状况反映当期的真实金额。对于租金，支付的£1,200中有部分为预付：£200属于2月份。因此1月份的租金费用为 £1,200 − £200 = £1,000。记录£200的预付资产。
Insurance of £300 was paid for 6 months from 1 January. The expense for January is £300 ÷ 6 = £50, leaving a prepayment of £250. For electricity, the paid £150 plus an accrual of £50 gives a total expense of £200. Record an accrual liability of £50.
保险费£300是从1月1日起6个月的，1月份的费用为 £300 ÷ 6 = £50，剩下£250的预付。电费则已付£150加上应计£50，总费用为£200。记录£50的应计负债。
These adjustments affect both the income statement and the statement of financial position – prepayments become current assets, accruals become current liabilities.
这些调整同时影响利润表和财务状况表——预付成为流动资产，应计成为流动负债。
8. Adjustments: Depreciation | 调整：折旧
Fixtures and fittings costing £2,000 are depreciated at 10% per annum on a straight-line basis. The annual depreciation is £2,000 × 10% = £200. For one month, the charge is approximately £200 ÷ 12 = £16.67. In Edexcel IGCSE, you may round to the nearest pound, so expense £17.
固定装置成本£2,000，按每年10%直线法折旧。年折旧额为 £2,000 × 10% = £200。一个月约为 £200 ÷ 12 = £16.67，Edexcel IGCSE 通常四舍五入到最接近的英镑，因此费用计£17。
Monthly depreciation = (Cost − Residual Value) × Depreciation Rate ÷ 12
月折旧额 = (成本 − 残值) × 折旧率 ÷ 12
Record a debit in the Depreciation Expense account and a credit in the Accumulated Depreciation account. The net book value of fixtures at 31 Jan becomes £2,000 − £17 = £1,983.
在折旧费用账户中借记，在累计折旧账户中贷记。1月31日固定装置的账面净值变为 £2,000 − £17 = £1,983。
9. Preparing the Income Statement | 编制利润表
Now build the income statement for the month ended 31 January 2024. Sales revenue totals £4,300 (cash £2,800 + credit £1,500). Cost of goods sold: opening inventory £0 + purchases £6,000 − closing inventory £2,500 = £3,500. Gross profit = £4,300 − £3,500 = £800.
现在编制截至2024年1月31日的月度利润表。销售收入总计 £4,300（现金£2,800 + 赊销£1,500）。销售成本：期初存货£0 + 购货£6,000 − 期末存货£2,500 = £3,500。毛利 = £4,300 − £3,500 = £800。
| Income Statement for January 2024 | |
| Sales | £4,300 |
| Less: Cost of Sales | (£3,500) |
| Gross Profit | £800 |
| Less: Expenses | |
| Rent (£1,000) + Insurance (£50) | |
| Electricity (£200) + Depreciation (£17) | 更多咨询请联系16621398022（同微信）
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