Year 10 WJEC Accounting: A Parent's Guide to Support | Year 10 WJEC 会计：家长辅导指南

📚 Year 10 WJEC Accounting: A Parent’s Guide to Support | Year 10 WJEC 会计：家长辅导指南

As a parent, supporting your child through Year 10 WJEC Accounting can feel daunting if you’re not an accountant yourself. However, accounting is a logical, rule-based subject that rewards clear thinking and plenty of practice. This guide breaks down the core topics your child will encounter in Year 10, explaining each concept in plain English and Chinese, so you can help them build confidence and exam readiness from home.

作为家长，如果您本身不是会计，辅导孩子学习 Year 10 WJEC 会计可能会让您感到无从下手。不过，会计是一门逻辑性很强、基于规则的学科，清晰的思维和大量的练习可以带来好成绩。本指南将分解孩子 Year 10 会学到的核心主题，用通俗易懂的中英文解释每一个概念，让您能在家帮助他们建立信心、做好考试准备。

1. Understanding the Accounting Equation | 理解会计等式

Every financial transaction in a business can be expressed through the accounting equation: Assets = Liabilities + Capital. Assets are what the business owns (cash, inventory, equipment), liabilities are what it owes to others (loans, payables), and capital represents the owner’s stake. Because the equation must always balance, any change in one element forces an equal change elsewhere—this is the foundation of double-entry bookkeeping.

企业中的每一笔交易都可以通过会计等式来表达：资产 = 负债 + 资本。资产是企业拥有的资源（现金、存货、设备），负债是企业欠别人的债务（贷款、应付账款），资本则代表所有者的权益。由于等式必须永远保持平衡，任何一个要素的变动都会迫使其他要素发生同等变动——这便是复式记账的基石。

2. The Double-Entry Principle: Debits and Credits | 复式记账原理：借方与贷方

In a T-account, the left side is called the debit (Dr) side and the right side is the credit (Cr) side. Every transaction is recorded twice—once as a debit in one account and once as a credit in another—so total debits always equal total credits. Understanding whether an account increases on the debit or credit side depends on its nature.

在T型账户中，左边称为借方（Dr），右边称为贷方（Cr）。每一笔交易都要记录两次——在一个账户记借方，在另一个账户记贷方——因此借方总额总是等于贷方总额。至于一个账户在借方增加还是在贷方增加，取决于它的性质。

A popular memory aid used by WJEC students is the acronym DEAD CLIC:

WJEC 学生常用助记词 DEAD CLIC 来记忆：

Debit: Expenses, Assets, Drawings
Credit: Liabilities, Income, Capital

借方增加：费用、资产、提款
贷方增加：负债、收入、资本

For example, when a business buys a computer for cash, the asset ‘Equipment’ increases (debit) and the asset ‘Cash’ decreases (credit). The equation remains in balance.

例如，企业用现金购买一台电脑，资产“设备”增加（记借方），资产“现金”减少（记贷方）。等式仍然保持平衡。

3. Source Documents and Books of Prime Entry | 原始凭证与原始记录簿

Before transactions reach the ledgers, they are first recorded on source documents such as invoices, receipts, and credit notes. From these documents, the information is summarised into books of prime entry (day books). This two-step process helps reduce errors in the main ledgers.

交易在进入分类账之前，会先记录在原始凭证上，如发票、收据和贷项通知单。然后这些凭证的信息会被汇总到原始记录簿（日记簿）中。这种两步流程有助于减少主分类账中的错误。

The most common books of prime entry for Year 10 include:

Year 10 涉及的常见原始记录簿包括：

Sales Day Book – records credit sales
Purchases Day Book – records credit purchases
Sales Returns Day Book – records goods returned by customers
Purchases Returns Day Book – records goods returned to suppliers
Cash Book – records all cash and bank transactions
General Journal – used for transactions that don’t fit elsewhere

销售日记账 – 记录赊销
采购日记账 – 记录赊购
销售退货日记账 – 记录客户退回的商品
采购退货日记账 – 记录退回给供应商的商品
现金簿 – 记录所有现金和银行交易
普通日记账 – 记录不适用于其他账簿的交易

4. Ledger Accounts and T-Accounts | 分类账和T型账

After transactions are summarised in the day books, they are posted to the relevant ledger accounts (T-accounts). Each account shows the flow of value and ends with a balance carried down (c/d). At the end of the period, the balance is brought down (b/d) to the opposite side, ready for the next period.

交易在日记账中汇总后，会被过账到相关的分类账账户（T型账）。每个账户都显示价值的流动，并以结转余额（c/d）结束。在期末，余额会被移下（b/d）到相反的一侧，作为下一期的期初余额。

For a typical asset account like ‘Cash’, the debit side records money in and the credit side records money out. If debits are greater, the balance is a debit balance. The same logic applies in reverse for liability accounts.

对于像“现金”这样的典型资产账户，借方记录资金的流入，贷方记录资金的流出。如果借方总额更大，余额就是借方余额。对于负债账户，逻辑正好相反。

5. The Trial Balance: A First Check for Errors | 试算平衡：检查错误的第一步

After all ledger accounts are balanced, a trial balance is prepared. It lists every account balance in two columns—debit and credit—and the totals must agree. If they don’t match, an error has occurred in the recording or posting process.

在所有分类账账户结算完毕后，会编制试算平衡表。它将每个账户的余额列出，分借方和贷方两栏，两者合计必须相等。如果不相等，说明记录或过账过程出现了错误。

However, a balanced trial balance does not guarantee accuracy. Certain errors—such as omission of a whole transaction, compensating errors, or posting to the wrong account—do not affect the equality of debits and credits.

然而，试算平衡并不保证完全准确。有些错误——如整笔交易的遗漏、抵消性错误或记错账户——并不会影响借贷双方的相等关系。

6. Preparing a Simple Income Statement | 编制简单的利润表

The income statement calculates the profit or loss a business makes over a period. In Year 10 WJEC, students typically construct a simple income statement for a sole trader. The format begins with revenue, deducts cost of sales to find gross profit, then deducts operating expenses to find net profit.

利润表用来计算企业在一段时期内的盈利或亏损。Year 10 WJEC 通常要求学生为个体经营者编制简易利润表。格式从销售收入开始，减去销售成本得出毛利，再减去经营费用得出净利润。

A basic structure looks like this:

基本结构如下：

Income Statement for the year ended 31 Dec	£
Revenue	XX
Less: Cost of sales	(XX)
Gross profit	XX
Less: Expenses (rent, wages, etc.)	(XX)
Net profit	XX

Encourage your child to practice by starting with a list of trial balance items and classifying them correctly into revenue, purchases, and expenses.

鼓励您的孩子从试算平衡表项目清单入手，练习将它们正确归类为收入、购货和各项费用。

7. Statement of Financial Position (Balance Sheet) | 财务状况表（资产负债表）

This statement shows a business’s financial position at a specific point in time. It is structured around the accounting equation. Non-current assets (machinery, vehicles) are listed first, followed by current assets (inventory, receivables, cash). Then current and non-current liabilities are deducted from total assets to arrive at net assets, which must equal the owner’s capital.

财务状况表反映企业在某一时点的财务状况，其结构围绕会计等式展开。非流动资产（机器、车辆）列在最前面，然后是流动资产（存货、应收账款、现金）。接着从总资产中扣除流动负债和非流动负债，得到净资产，净资产必须等于所有者资本。

A simplified layout for Year 10:

Year 10 的简化格式如下：

Statement of Financial Position as at 31 Dec	£
Non-current assets	XX
Current assets	XX
Less: Current liabilities	(XX)
Less: Non-current liabilities	(XX)
Net assets	XX
Capital	XX

8. Bank Reconciliation: Ensuring Cash Accuracy | 银行对账：确保现金记录准确

Bank reconciliation is the process of matching the business’s cash book balance with the balance shown on the bank statement. Differences arise due to timing (unpresented cheques, deposits in transit) and may require updating the cash book for items like bank charges or direct debits.

银行对账是将企业现金簿余额与银行对账单余额进行核对的过程。时间差（如未兑现支票、在途存款）会导致差异，同时可能需要对银行手续费、直接借记等项目更新现金簿。

The common adjustments shown in a bank reconciliation statement include:

银行余额调节表常见的调整项有：

Add: deposits not yet credited by the bank
Less: unpresented cheques
Adjust the cash book for bank charges, interest, and errors

加：银行尚未入账的存款
减：未兑现支票
并针对银行手续费、利息和错误调整现金簿

9. Depreciation Concepts and Calculation | 折旧的概念与计算

Depreciation spreads the cost of a non-current asset over its useful life to reflect wear and tear or obsolescence. WJEC Year 10 typically introduces the straight-line method, where the same amount is charged each year. The formula is straightforward.

折旧是将非流动资产在其使用寿命内分摊成本，以反映磨损或过时。WJEC Year 10 通常介绍直线法，每年计提相同金额。公式很简单。

Annual depreciation = (Cost − Residual value) ÷ Useful life (years)

年折旧额 = （成本 − 残值）÷ 使用年限（年）

The depreciation entry is: debit Depreciation Expense (income statement), credit Accumulated Depreciation (statement of financial position). The asset’s net book value is cost less accumulated depreciation.

折旧分录为：借记折旧费用（利润表），贷记累计折旧（资产负债表）。资产的账面净值等于成本减去累计折旧。

10. Irrecoverable Debts and Allowances | 坏账与坏账准备

When a credit customer fails to pay, the amount owed becomes an irrecoverable debt (bad debt). The business writes it off by debiting Irrecoverable Debts Expense and crediting Trade Receivables. Furthermore, a prudent business may create an allowance for doubtful debts, which is an estimate of future non-payments.

当赊销客户无法付款时，该欠款就成为坏账。企业会通过借记坏账费用、贷记应收账款来注销它。此外，谨慎的企业还会提取坏账准备，即对将来可能的坏账进行估计。

The adjusting entry for an allowance is:

坏账准备的调整分录为：

Increase in allowance: Debit Irrecoverable Debts Expense, Credit Allowance for Doubtful Debts
Decrease in allowance: Debit Allowance, Credit Irrecoverable Debts Expense

增加准备：借记坏账费用，贷记坏账准备
减少准备：借记坏账准备，贷记坏账费用

11. Accruals and Prepayments | 应计与预付款项

Under the accruals concept, expenses and income are recorded when they are incurred or earned, not when cash is paid or received. Year 10 students learn to adjust for accrued expenses (outstanding bills) and prepaid expenses (payments in advance).

根据应计概念，费用和收入在发生时确认，而不是在现金收付时确认。Year 10 学生需要学习对应计费用（未付账单）和预付费用（提前支付）进行调整。

The adjustments at year-end are:

年末调整如下：

Accrued expense: Debit Expense, Credit Accruals (current liability)
Prepaid expense: Debit Prepayment (current asset), Credit Expense

应计费用：借记费用，贷记应计负债（流动负债）
预付费用：借记预付账款（流动资产），贷记费用

These adjustments ensure that the income statement shows the true cost for the period and the statement of financial position reflects the actual amount owed or prepaid.

这些调整确保利润表反映当期的真实费用，财务状况表反映实际的应付或预付金额。

12. How Parents Can Help with Practice and Revision | 家长如何帮助练习和复习

Accounting is a skill best developed through repeated practice. As a parent, you don’t need to be an expert—your role is to encourage consistency and provide structure. Here are some practical strategies:

会计是一项通过反复练习才能掌握的技能。作为家长，您不需要成为专家——您的角色是鼓励坚持和提供学习框架。以下是一些实用策略：

Daily T-account drills: Give your child simple transactions and ask them to draw the T-accounts and label debits and credits.
Trial balance challenges: Provide a mixed list of balances and have them sort into debit and credit columns.
Flashcards for key terms: Make cards for ‘DEAD CLIC’, definitions of assets/liabilities, and adjusting entries.
Use past papers: Start with WJEC specimen papers, working through one section at a time.
Explain it back: Ask your child to teach you a concept like bank reconciliation; teaching reinforces understanding.
Leverage TutorHao resources: Access structured revision notes and practice questions on aleveler.com specifically designed for WJEC Accounting.

每日T型账练习：给孩子一些简单的交易，让他们画出T型账并标记借方和贷方。
试算平衡挑战：提供一份各种余额的列表，让他们分类填入借方和贷方栏。
关键术语闪卡：制作如“DEAD CLIC”、资产负债定义、调整分录的卡片。
使用历年真题：从WJEC样卷开始，每次完成一个部分。
复述讲解：让孩子尝试教您一个概念，比如银行对账；教会别人能巩固理解。
善用TutorHao资源：访问 aleveler.com 上专为WJEC会计设计的结构化复习笔记和练习题。

Published by TutorHao | Accounting Revision Series | aleveler.com

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Year 10 WJEC Accounting: A Parent’s Guide to Support | Year 10 WJEC 会计：家长辅导指南