📚 CAIE Year 10 Accounting: Case Study Practical Drill | CAIE 十年级会计：案例分析实战演练
In this article, we will walk through a complete accounting case study designed for Year 10 CAIE Accounting students. By following the story of a small business from its first transaction to the final financial statements, you will see how the double-entry system, ledgers, trial balance, and key adjustments come together in practice. This drill reinforces the core skills needed to tackle structured questions and case-based exam problems with confidence.
在这篇文章中，我们将带领十年级 CAIE 会计学生完成一个完整的案例分析实战演练。从一家小企业的第一笔交易出发，一路追踪到最终的财务报表，你将亲眼看到复式记账系统、分类账、试算平衡表以及关键调整事项是如何在实际中融为一体的。这个演练能够巩固你处理结构化问题和案例类考试题目所需的核心技能，让你面对考试充满信心。
1. Case Introduction | 案例简介
Riya started a small retail shop, Riya’s Fashions, on 1 January 2024. She deposited $15,000 of her own money into a business bank account. During January, the following transactions occurred: (1) Purchased inventory for $6,000 in cash. (2) Bought shop fittings for $8,000 using a bank loan. (3) Bought inventory on credit from MegaStyle Ltd for $3,000. (4) Sold inventory costing $2,500 for $4,500 cash. (5) Paid monthly rent of $600 by cheque. (6) Received $1,200 from a small credit sale earlier in the month (invoice issued on 10 January). (7) Paid MegaStyle Ltd $1,800 by bank transfer. (8) Riya withdrew $400 for personal use. (9) At month-end, depreciation on shop fittings is charged at 10% per annum straight-line. (10) A specific trade receivable of $150 is deemed irrecoverable. We will use this case to illustrate the complete accounting cycle.
莉雅于 2024 年 1 月 1 日开设了一家名为 Riya’s Fashions 的小型零售店。她将自有资金 15,000 美元存入企业的银行账户。一月份发生如下交易：(1) 现金购入存货 6,000 美元。(2) 利用银行贷款购买店铺装置 8,000 美元。(3) 从 MegaStyle 有限公司赊购存货 3,000 美元。(4) 将成本为 2,500 美元的存货以 4,500 美元现金售出。(5) 以支票支付月租金 600 美元。(6) 收到本月早些时候一笔赊销的 1,200 美元（发票日期为 1 月 10 日）。(7) 通过银行转账向 MegaStyle 有限公司支付 1,800 美元。(8) 莉雅提取 400 美元供个人使用。(9) 月底对店铺装置按年率 10% 计提直线折旧。(10) 某一应收账款 150 美元被认定无法收回。我们将用这个案例来完整展示会计循环。
2. Accounting Equation Impact | 会计等式的影响
Each transaction affects the accounting equation Assets = Liabilities + Equity. Let’s trace the impact of the first few transactions. On 1 January, the initial capital of $15,000 increases assets (bank) and equity (capital). Purchasing inventory for cash reduces bank but increases inventory, so total assets remain unchanged. The bank loan of $8,000 increases both assets (shop fittings) and liabilities (loan). Buying inventory on credit from MegaStyle Ltd increases inventory and trade payables. A cash sale that realises a profit increases bank by $4,500, reduces inventory by $2,500, and boosts equity by the gross profit of $2,000. Paying rent reduces bank and equity (expense). You must always check that the equation remains in balance after every transaction — this is the foundation of double-entry bookkeeping.
每一笔交易都会影响会计等式 资产 = 负债 + 所有者权益。让我们追踪前几笔交易的影响。1 月 1 日初始资本 15,000 美元使资产（银行存款）和权益（资本）同时增加。现金购买存货使银行存款减少、存货增加，因此资产总额不变。银行贷款 8,000 美元使资产（装置）和负债（贷款）同时增加。向 MegaStyle 赊购存货，存货与应付账款同时增加。实现利润的现金销售使银行存款增加 4,500 美元、存货减少 2,500 美元，并以毛利 2,000 美元增加权益。支付租金使银行存款和权益（费用）减少。你必须时刻检查每笔交易后等式是否仍然平衡——这是复式记账的基础。
3. Journal Entries | 日记账分录
Before posting to ledgers, transactions are recorded in the general journal. Below are the journal entries for Riya’s January transactions (narrative omitted for brevity).
在过入分类账之前，交易首先记录在普通日记账中。以下是莉雅一月份交易的日记账分录（省略叙述部分以求简洁）。
| Date | Details | Dr ($) | Cr ($) |
|---|---|---|---|
| Jan 1 | Bank | 15,000 | |
| Capital | 15,000 | ||
| Jan 2 | Purchases | 6,000 | |
| Bank | 6,000 | ||
| Jan 3 | Shop fittings | 8,000 | |
| Bank loan | 8,000 | ||
| Jan 5 | Purchases | 3,000 | |
| Trade payables – MegaStyle Ltd | 3,000 | ||
| Jan 10 | Trade receivables | 1,200 | |
| Sales | 1,200 | ||
| Jan 12 | Bank | 4,500 | |
| Sales | 4,500 | ||
| Jan 15 | Rent expense | 600 | |
| Bank | 600 | ||
| Jan 20 | Bank | 1,200 | |
| Trade receivables | 1,200 | ||
| Jan 25 | Trade payables – MegaStyle Ltd | 1,800 | |
| Bank | 1,800 | ||
| Jan 28 | Drawings | 400 | |
| Bank | 400 | ||
| Jan 31 | Depreciation expense | 67 | |
| Accumulated depreciation – shop fittings | 67 | ||
| Jan 31 | Irrecoverable debt expense | 150 | |
| Trade receivables | 150 |
Note: The credit sale of $1,200 is recorded separately; the cost of goods sold is not journalised here under the periodic inventory system. Depreciation for one month = ($8,000 × 10%) ÷ 12 = $66.67, rounded to $67. The irrecoverable debt is written off when the customer cannot pay.
注意：1,200 美元的赊销已单独记录；在定期盘存制下，销货成本不在此处做日记账分录。折旧费用一个月 = (8,000 美元 × 10%) ÷ 12 = 66.67 美元，四舍五入为 67 美元。坏账在客户无法支付时予以冲销。
4. Posting to Ledger Accounts | 过账到分类账
Each journal entry is then posted to the relevant T‑accounts. Here we show the main ledger accounts with their totals.
然后，每一笔日记账分录被过入到相关的 T 形账户中。下面我们展示主要分类账户及其合计数。
| Bank (Asset) | ||
|---|---|---|
| Date | Debit | Credit |
| Jan 1 Capital | 15,000 | |
| Jan 2 Purchases | 6,000 | |
| Jan 12 Cash sale | 4,500 | |
| Jan 15 Rent | 600 | |
| Jan 20 Receivable | 1,200 | |
| Jan 25 Payable | 1,800 | |
| Jan 28 Drawings | 400 | |
| Balance c/d | 11,900 | |
| Total | 20,700 | 20,700 |
The bank balance carried down is $11,900. Other accounts – such as Purchases ($9,000 debit total), Sales ($5,700 credit total), Trade payables ($1,200 credit balance after payment), Trade receivables ($0 after the receipt and write‑off), Shop fittings ($8,000 debit), Bank loan ($8,000 credit), Capital ($15,000 credit), Drawings ($400 debit), Rent ($600 debit), Depreciation expense ($67 debit), Irrecoverable debt expense ($150 debit), and Accumulated depreciation ($67 credit) – all reflect the transactions. Always ensure the double‑entry is complete; every debit must have a matching credit.
银行账户结余为 11,900 美元。其他账户——如购货（借方总计 9,000 美元）、销货（贷方总计 5,700 美元）、应付账款（支付后贷方余额 1,200 美元）、应收账款（收到款项与冲销后余额为零）、店铺装置（借方 8,000 美元）、银行贷款（贷方 8,000 美元）、资本（贷方 15,000 美元）、提款（借方 400 美元）、租金（借方 600 美元）、折旧费用（借方 67 美元）、坏账费用（借方 150 美元）和累计折旧（贷方 67 美元）——均反映了相关交易。永远要确保复式记账完整；每一笔借方必须有对应的贷方。
5. Trial Balance Preparation | 试算平衡表编制
After posting, we prepare a trial balance to check the equality of debits and credits before drawing up the financial statements. The trial balance as at 31 January 2024 is as follows:
过账完毕后，我们编制试算平衡表，以检查在编制财务报表之前借方与贷方是否相等。截至 2024 年 1 月 31 日的试算平衡表如下：
| Account | Dr ($) | Cr ($) |
|---|---|---|
| Bank | 11,900 | |
| Purchases | 9,000 | |
| Shop fittings | 8,000 | |
| Rent expense | 600 | |
| Depreciation expense | 67 | |
| Irrecoverable debt expense | 150 | |
| Drawings | 400 | |
| Sales | 5,700 | |
| Trade payables | 1,200 | |
| Bank loan | 8,000 | |
| Capital | 15,000 | |
| Accumulated depreciation | 67 | |
| Closing inventory (not yet in trial balance) | — | — |
| Totals | 30,117 | 30,117 |
The trial balance agrees, confirming that the double‑entry records are mathematically correct. However, we still need to account for closing inventory before preparing the income statement. At 31 January, Riya counted unsold inventory costing $4,000. Under the periodic system, this will be incorporated via the cost of goods sold computation.
试算平衡表相符，证实复式记账在数学上是正确的。不过，在编制利润表之前，我们还需要处理期末存货。1 月 31 日，莉雅盘点出尚未售出的存货，成本为 4,000 美元。在定期盘存制下，这将通过计算销货成本加以体现。
6. Adjustments | 调整事项
In addition to the depreciation and irrecoverable debt already recorded, the key adjustment is closing inventory. For the periodic inventory system, we do not debit closing inventory directly in the trial balance. Instead, we use the formula: Cost of goods sold = Opening inventory + Purchases – Closing inventory. Opening inventory is zero, purchases total $9,000, closing inventory is $4,000, so COGS = $0 + $9,000 – $4,000 = $5,000. This adjustment ensures that the income statement matches the sales revenue with the cost of the goods actually sold.
除了已记录的折旧和坏账之外，关键的调整是期末存货。在定期盘存制下，我们并不在试算表中直接借记期末存货，而是运用公式：销货成本 = 期初存货 + 购货 – 期末存货。期初存货为零，购货合计 9,000 美元，期末存货为 4,000 美元，因此销货成本 = 0 + 9,000 – 4,000 = 5,000 美元。这一调整使得利润表能够将销售收入与实际售出商品的成本进行配比。
7. Income Statement | 利润表
Now we can prepare the income statement for the month ended 31 January 2024.
现在我们可以编制截至 2024 年 1 月 31 日的利润表。
| Income Statement for the month ended 31 Jan 2024 | |
|---|---|
| Sales | $5,700 |
| Less: Cost of goods sold | |
| Opening inventory | 0 |
| Purchases | 9,000 |
| Less: Closing inventory | (4,000) |
| COGS | (5,000) |
| Gross profit | 700 |
| Less: Expenses | |
| Rent | 600 |
| Depreciation | 67 |
| Irrecoverable debt | 150 |
| Total expenses | (817) |
| Loss for the month | (117) |
As you can see, Riya’s business made a small net loss of $117 for January. The gross profit of $700 was not enough to cover the operating expenses of $817. This is common for a brand‑new business, and it highlights the importance of controlling costs and achieving sufficient sales volume.
正如你所见，莉雅的企业一月份产生了 117 美元的小额净亏损。毛利 700 美元不足以覆盖 817 美元的营业费用。这对于一家初创企业来说很常见，也突显了控制成本和实现足够销量的重要性。
8. Statement of Financial Position | 财务状况表
The next statement shows the financial position at midnight on 31 January 2024.
下一张报表展示 2024 年 1 月 31 日午夜的财务状况。
| Statement of Financial Position as at 31 Jan 2024 | |
|---|---|
| Assets | $ |
| Non‑current assets | |
| Shop fittings | 8,000 |
| Less: Accumulated depreciation | (67) |
| Net book value | 7,933 |
| Current assets | |
| Inventory | 4,000 |
| Bank | 11,900 |
| Total assets | Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com
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