Year 9 Cambridge Accounting: Case Study Practical Exercise | Year 9 剑桥会计：案例分析实战演练

📚 Year 9 Cambridge Accounting: Case Study Practical Exercise | Year 9 剑桥会计：案例分析实战演练

Welcome to this practical case study designed for Year 9 Cambridge Accounting students. We will work step‑by‑step through the transactions of Sophie’s Bakery, applying the accounting equation, double‑entry bookkeeping, balancing ledgers, extracting a trial balance and preparing a simple income statement. This hands‑on exercise reinforces the core IGCSE accounting cycle and builds confidence in handling real business data.

欢迎使用这份为 Year 9 剑桥会计学生设计的实战案例分析。我们将一步步处理 Sophie 烘焙坊的交易，应用会计等式、复式记账、结算分类账、编制试算平衡表以及制作简单的利润表。这项动手练习将巩固 IGCSE 会计循环的核心知识，并增强处理真实企业数据的信心。

1. Understanding the Case Study Scenario | 理解案例情景

Sophie opened a small bakery on 1 January. She uses a double‑entry system and records all transactions in the books of the business. The following events took place during the first week of trading:

Sophie 于 1 月 1 日开了一家小烘焙坊。她采用复式记账系统，将所有交易登记在企业账簿中。在营业的第一周发生了以下事项：

• 1 Jan: Sophie invested £10,000 cash into the business.
  1月1日：Sophie 向企业投入现金 10,000 英镑。
• 2 Jan: Bought baking equipment for £2,000, paying immediately by cash.
  1月2日：以现金 2,000 英镑购买烘焙设备。
• 3 Jan: Purchased inventory (flour, sugar, etc.) on credit from Fresh Supplies for £1,000.
  1月3日：从 Fresh Supplies 赊购存货（面粉、糖等），价值 1,000 英镑。
• 4 Jan: Made cash sales of cakes totalling £3,000.
  1月4日：销售蛋糕，收到现金 3,000 英镑。
• 5 Jan: Paid rent for the shop premises £500 in cash.
  1月5日：用现金支付店面租金 500 英镑。
• 6 Jan: Sold cakes on credit to Brew & Bite cafe for £1,500.
  1月6日：向 Brew & Bite 咖啡馆赊销蛋糕，金额 1,500 英镑。
• 7 Jan: Received £800 cash from Brew & Bite as part settlement of their account.
  1月7日：收到 Brew & Bite 偿付部分欠款的现金 800 英镑。
• 8 Jan: Paid Fresh Supplies £600 cash against the amount owed.
  1月8日：向 Fresh Supplies 支付现金 600 英镑，部分偿还欠款。

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2. The Accounting Equation in Action | 会计等式的实际应用

Every transaction affects the accounting equation: Assets = Liabilities + Capital. Let’s see how Sophie’s Bakery maintains this balance.

每笔交易都会影响会计等式：资产 = 负债 + 资本。我们来看看 Sophie 的烘焙坊如何维持这一平衡。

Transaction 1: Owner invests cash. Cash (asset) +£10,000 and Capital +£10,000. Equation balances at £10,000 = £0 + £10,000.

交易 1：所有者投入现金。现金（资产）增加 £10,000，资本增加 £10,000。等式平衡为 £10,000 = £0 + £10,000。

Transaction 2: Buying equipment with cash. Equipment (asset) +£2,000, Cash –£2,000. Total assets unchanged at £10,000.

交易 2：用现金购买设备。设备（资产）增加 £2,000，现金减少 £2,000。总资产不变，仍为 £10,000。

Transaction 3: Purchased inventory on credit. Inventory (asset) +£1,000, Trade payables (liability) +£1,000. Now Assets £11,000 = Liabilities £1,000 + Capital £10,000.

交易 3：赊购存货。存货（资产）增加 £1,000，应付账款（负债）增加 £1,000。此时资产 £11,000 = 负债 £1,000 + 资本 £10,000。

Transaction 4: Cash sales. Cash +£3,000, and since sales increase profit (capital), Capital +£3,000. Assets £14,000 = Liabilities £1,000 + Capital £13,000.

交易 4：现金销售。现金增加 £3,000，销售使利润增加，从而资本增加 £3,000。资产 £14,000 = 负债 £1,000 + 资本 £13,000。

Transaction 5: Rent paid. Cash –£500, expense reduces capital (profit), so Capital –£500. Assets £13,500 = Liabilities £1,000 + Capital £12,500.

交易 5：支付租金。现金减少 £500，费用冲减利润导致资本减少 £500。资产 £13,500 = 负债 £1,000 + 资本 £12,500。

Transaction 6: Credit sales. Trade receivables (asset) +£1,500, Capital +£1,500 (revenue). Assets £15,000 = Liabilities £1,000 + Capital £14,000.

交易 6：赊销。应收账款（资产）增加 £1,500，资本增加 £1,500（收入）。资产 £15,000 = 负债 £1,000 + 资本 £14,000。

Transaction 7: Received cash from receivable. Cash +£800, Trade receivables –£800. Total assets unchanged.

交易 7：收到应收账款现金。现金增加 £800，应收账款减少 £800。总资产不变。

Transaction 8: Paid trade payable. Cash –£600, Trade payables –£600. Assets £14,400 = Liabilities £400 + Capital £14,000.

交易 8：支付应付账款。现金减少 £600，应付账款减少 £600。资产 £14,400 = 负债 £400 + 资本 £14,000。

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3. Double‑Entry Rules Refresher | 复式记账规则回顾

Before recording journal entries, recall the principle: every transaction has a debit and a credit entry of equal amount. The type of account determines whether an increase is a debit or a credit.

在编制日记账分录前，请回顾原则：每笔交易都必须有一笔同等金额的借方和贷方。账户的类型决定了增加是记借方还是贷方。

Assets increase with a debit entry and decrease with a credit. For example, when cash comes in, debit Cash.

资产增加记借方，减少记贷方。例如，现金流入时，借记现金。

Liabilities increase with a credit entry. Buying on credit credits Trade payables.

负债增加记贷方。赊购时贷记应付账款。

Capital and revenue increase with a credit. Expenses increase with a debit (they reduce capital, so debit the expense account).

资本与收入增加记贷方。费用增加记借方（费用减少资本，所以借记费用账户）。

A useful mnemonic is DEAD CLIC: Debit Expenses, Assets, Drawings; Credit Liabilities, Income, Capital.

一个便于记忆的口诀是DEAD CLIC：借记费用、资产、提款；贷记负债、收入、资本。

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4. Recording Transactions in the General Journal | 在普通日记账中记录交易

We now enter each transaction in journal form. The debit entry is listed first, followed by the credit, with a brief narration.

现在我们以日记账形式记录每笔交易。先列借方，再列贷方，并附简要说明。

1 Jan: Dr Cash £10,000; Cr Capital £10,000 (Owner invested cash).

1月1日：借：现金 £10,000；贷：资本 £10,000（所有者投入现金）。

2 Jan: Dr Equipment £2,000; Cr Cash £2,000 (Purchased equipment for cash).

1月2日：借：设备 £2,000；贷：现金 £2,000（用现金购买设备）。

3 Jan: Dr Inventory £1,000; Cr Trade payables £1,000 (Bought inventory on credit).

1月3日：借：存货 £1,000；贷：应付账款 £1,000（赊购存货）。

4 Jan: Dr Cash £3,000; Cr Sales revenue £3,000 (Cash sales of cakes).

1月4日：借：现金 £3,000；贷：销售收入 £3,000（蛋糕现金销售）。

5 Jan: Dr Rent expense £500; Cr Cash £500 (Paid shop rent).

1月5日：借：租金费用 £500；贷：现金 £500（支付店面租金）。

6 Jan: Dr Trade receivables £1,500; Cr Sales revenue £1,500 (Credit sales to Brew & Bite).

1月6日：借：应收账款 £1,500；贷：销售收入 £1,500（向 Brew & Bite 赊销）。

7 Jan: Dr Cash £800; Cr Trade receivables £800 (Part payment from customer).

1月7日：借：现金 £800；贷：应收账款 £800（收到客户部分欠款）。

8 Jan: Dr Trade payables £600; Cr Cash £600 (Paid supplier Fresh Supplies).

1月8日：借：应付账款 £600；贷：现金 £600（向供应商 Fresh Supplies 付款）。

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5. Posting to T-Accounts (Ledger) | 过账到 T 型账（分类账）

Each journal entry is posted to the relevant ledger accounts. Below are the T‑accounts showing all entries.

每笔日记账分录都过账到对应的分类账账户。以下是显示所有分录的 T 型账。

Cash Account: Debit side – 1 Jan £10,000, 4 Jan £3,000, 7 Jan £800. Credit side – 2 Jan £2,000, 5 Jan £500, 8 Jan £600.

现金账户：借方 – 1月1日 £10,000，1月4日 £3,000，1月7日 £800。贷方 – 1月2日 £2,000，1月5日 £500，1月8日 £600。

Capital Account: Credit side – 1 Jan £10,000.

资本账户：贷方 – 1月1日 £10,000。

Equipment Account: Debit side – 2 Jan £2,000.

设备账户：借方 – 1月2日 £2,000。

Inventory Account: Debit side – 3 Jan £1,000.

存货账户：借方 – 1月3日 £1,000。

Published by TutorHao | Year 9 Accounting Revision Series | aleveler.com

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