Year 10 WJEC Accounting: Case Study Practical Exercise | 10年级 WJEC 会计：案例分析实战演练

📚 Year 10 WJEC Accounting: Case Study Practical Exercise | 10年级 WJEC 会计：案例分析实战演练

Case study questions are a key part of WJEC Year 10 Accounting exams. They test your ability to apply double-entry principles, make adjustments, and prepare final accounts in a practical scenario. This article walks you through a realistic case study for Green Leaf Gardening Services, showing step-by-step how to tackle each requirement confidently.

案例分析题是 WJEC 10 年级会计考试的重要组成部分。它们考查你在实际场景中应用复式记账原则、进行账项调整并编制最终报表的能力。本文将通过 Green Leaf Gardening Services 的真实案例研究，逐步教你如何胸有成竹地应对每一项要求。

1. Understanding the Case Study Scenario | 理解案例研究情景

Green Leaf Gardening Services is a sole trader business. The following trial balance was extracted on 1 January 2024: Cash £5,000, Trade receivables £2,000, Equipment £8,000, Accumulated depreciation £1,600, Trade payables £3,000, and Capital £10,400. During January, these transactions took place: 5 Jan provided gardening services on credit £3,500; 8 Jan received payment from credit customers £1,800; 12 Jan purchased office supplies for cash £200; 15 Jan paid wages £1,200; 20 Jan paid rent £800 for two months (January and February); 25 Jan bought additional office supplies on credit £600. At the end of January, a stock count showed unused office supplies worth £400. Also, an electricity bill for January of £150 is still unpaid, and equipment is depreciated using the straight-line method at 20% per annum on original cost, assuming a residual value of £800. The accounting period ends on 31 January 2024.

Green Leaf Gardening Services 是一家个体经营企业。以下试算平衡表于 2024 年 1 月 1 日提取：现金 £5,000，应收账款 £2,000，设备 £8,000，累计折旧 £1,600，应付账款 £3,000，资本 £10,400。1 月发生如下交易：5 日赊账提供园艺服务 £3,500；8 日收到客户还款 £1,800；12 日现金购买办公用品 £200；15 日支付工资 £1,200；20 日支付两个月租金（1 月与 2 月）£800；25 日赊购额外办公用品 £600。1 月底盘点发现未使用的办公用品价值 £400。此外，1 月份电费 £150 尚未支付，设备采用直线法折旧，年折旧率按原始成本 20% 计算，残值 £800。会计期间截至 2024 年 1 月 31 日。

2. Recording Transactions in Journals | 在日记账中记录交易

Every transaction is first recorded in the general journal. For the credit sale on 5 January, the double entry is: Debit Trade receivables £3,500, Credit Revenue £3,500. This increases an asset and increases equity.

每笔交易首先在普通日记账中记录。1 月 5 日的赊销分录为：借记应收账款 £3,500，贷记收入 £3,500。这使得资产增加，同时权益增加。

On 8 January, receiving £1,800 from customers: Debit Cash £1,800, Credit Trade receivables £1,800. One asset increases while another asset decreases.

1 月 8 日收到客户 £1,800：借记现金 £1,800，贷记应收账款 £1,800。一项资产增加，另一项资产减少。

The cash purchase of office supplies on 12 January: Debit Office supplies expense £200, Credit Cash £200. This recognises an expense immediately, but an adjustment will be needed later because some supplies remain unused.

1 月 12 日现金购买办公用品：借记办公用品费用 £200，贷记现金 £200。这直接确认了一笔费用，但由于部分用品未使用，后续需要调整。

Wages paid on 15 January: Debit Wages expense £1,200, Credit Cash £1,200. Rent paid on 20 January covering two months: Debit Rent expense £800, Credit Cash £800. Again, an adjustment will separate the prepaid portion.

1 月 15 日支付工资：借记工资费用 £1,200，贷记现金 £1,200。1 月 20 日支付两个月租金：借记租金费用 £800，贷记现金 £800。同样，之后需要进行调整以分离预付部分。

Finally, the credit purchase of office supplies on 25 January: Debit Office supplies expense £600, Credit Trade payables £600. This records the liability and expense; the end-of-period stock count will require an adjustment.

最后，1 月 25 日赊购办公用品：借记办公用品费用 £600，贷记应付账款 £600。这记录了负债和费用；期末库存盘点将要求进行调整。

3. Posting to Ledger Accounts | 过账至分类账账户

Each journal entry is posted to the relevant ‘T’ accounts. For the Trade receivables account, we start with the opening debit balance of £2,000. Then we post the £3,500 debit from the credit sale and the £1,800 credit from cash received. The closing balance is £2,000 + £3,500 – £1,800 = £3,700 (debit).

每笔日记账分录会被过账到相应的 T 型账户。对于应收账款账户，我们从期初借方余额 £2,000 开始。然后过入赊销产生的借方 £3,500，以及收到现金产生的贷方 £1,800。期末余额为 £2,000 + £3,500 – £1,800 = £3,700（借方）。

A similar process applies to every account: Cash starts at £5,000 debit, then receives £1,800 and pays out £2,200 (supplies £200 + wages £1,200 + rent £800), leaving a debit balance of £4,600. Trade payables begins at £3,000 credit, then the credit purchase adds £600, giving a credit balance of £3,600 before adjustments.

每个账户都适用类似过程：现金账户期初借方 £5,000，然后收到 £1,800 并支付 £2,200（办公用品 £200 + 工资 £1,200 + 租金 £800），剩余借方余额 £4,600。应付账款起初贷方 £3,000，赊购增加 £600，调整前贷方余额为 £3,600。

We can summarise the Cash account in a short table to show the running balance:

Posting carefully ensures that every debit has a corresponding credit, keeping the accounting equation in balance.

仔细过账确保每一笔借方都有对应的贷方，从而使会计等式始终保持平衡。

4. Preparing an Initial Trial Balance | 编制初始试算平衡表

After posting, we list all the ledger account balances to prepare an unadjusted trial balance. This checks the arithmetic accuracy of the double-entry system. The totals of debit and credit columns must be equal. At this stage, the balances reflect the raw transactions before any end-of-period adjustments.

过账后，我们列出所有分类账余额，编制调整前的试算平衡表。这可以检查复式记账系统的算术准确性。借方栏合计与贷方栏合计必须相等。此时，余额反映的是期末调整前的原始交易数据。

The unadjusted trial balance for Green Leaf would show: Cash £4,600 (Dr), Trade receivables £3,700 (Dr), Office supplies expense £800 (Dr), Wages expense £1,200 (Dr), Rent expense £800 (Dr), Equipment £8,000 (Dr), Accumulated depreciation £1,600 (Cr), Trade payables £3,600 (Cr), Revenue £3,500 (Cr), and Capital £10,400 (Cr), giving totals of £19,100 on both sides. Note that Office supplies expense is temporarily £800 until we adjust for the unused stock.

Green Leaf

Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com

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