Case Study Practice for Year 10 Cambridge Accounting | Year 10 Cambridge 会计：案例分析实战演练

📚 Case Study Practice for Year 10 Cambridge Accounting | Year 10 Cambridge 会计：案例分析实战演练

Welcome to this comprehensive case study practice tailored for Year 10 Cambridge IGCSE Accounting. Case studies are an excellent way to apply accounting principles to real-world business scenarios. In this lesson, we will work through a detailed example, from recording transactions to preparing financial statements, and learn how to analyse the results. This hands-on approach will build your confidence and deepen your understanding of the accounting cycle.

欢迎参加本次专为10年级剑桥IGCSE会计设计的案例分析实战演练。案例分析是将会计原则应用于真实商业情境的绝佳方法。在本课中，我们将通过一个详细的示例，从记录交易到编制财务报表，并学习如何分析结果。这种动手实践的方法将建立你的信心，加深你对会计循环的理解。

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1. The Case Scenario: FreshMart’s First Month | 案例场景：FreshMart的第一个月

FreshMart is a new grocery store that began trading on 1 April 2024. The business uses the double-entry system and prepares accounts for the month ended 30 April 2024. Below are the transactions that took place during April. Study them carefully, as they will form the basis of our entire case analysis.

FreshMart是一家新开的杂货店，于2024年4月1日开始营业。该企业采用复式记账法，并编制截至2024年4月30日的月度账目。以下是4月发生的交易。请仔细研究，因为它们将构成我们整个案例分析的基础。

Transaction 1: 1 Apr – The owner introduced £20,000 cash and a delivery van worth £5,000 into the business.

交易1：4月1日——所有者向企业投入现金20,000英镑和一辆价值5,000英镑的送货车。

Transaction 2: 1 Apr – Paid three months’ rent in advance by cheque, £1,200 (monthly rent £400).

交易2：4月1日——用支票预付三个月租金，1,200英镑（每月租金400英镑）。

Transaction 3: 2 Apr – Purchased inventory on credit from Wholesale Foods Ltd, £3,500.

交易3：4月2日——从Wholesale Foods Ltd赊购存货，3,500英镑。

Transaction 4: Cash sales during April totalled £4,800. The cost of these goods sold was £2,200.

交易4：4月现金销售总额为4,800英镑。这些已售商品的成本为2,200英镑。

Transaction 5: Credit sales to Bistro Cafe amounted to £2,000. The cost of goods sold was £900.

交易5：赊销给Bistro Cafe，金额为2,000英镑。已售商品成本为900英镑。

Transaction 6: Paid wages of £800 in cash.

交易6：支付现金工资800英镑。

Transaction 7: Received a cheque for £1,800 from Bistro Cafe in partial settlement of their account.

交易7：收到Bistro Cafe寄来的1,800英镑支票，作为部分还款。

Transaction 8: Paid Wholesale Foods Ltd £2,000 by cheque.

交易8：用支票支付Wholesale Foods Ltd 2,000英镑。

Transaction 9: The owner withdrew £300 cash for personal use.

交易9：所有者提取现金300英镑自用。

Transaction 10: At the end of April, the following adjustments are required: wages accrued but unpaid, £150; one month’s depreciation on the delivery van (straight-line method, useful life 5 years, residual value £0); rent expense for April to be recognised.

交易10：在4月底，需要进行以下调整：应计但未付的工资150英镑；送货车一个月的折旧（直线法，使用寿命5年，残值为0）；确认4月的租金费用。

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2. Analysing Transactions with the Accounting Equation | 使用会计等式分析交易

Before making any journal entries, it is wise to analyse how each transaction affects the accounting equation: Assets = Liabilities + Capital. This helps to check that every debit has a corresponding credit and that the equation remains in balance.

在编制任何日记账分录之前，明智的做法是分析每笔交易如何影响会计等式：资产 = 负债 + 资本。这有助于检查每一笔借方都有相应的贷方，并且等式保持平衡。

Transaction 1 increases assets (Cash +£20,000, Van +£5,000) and increases capital by £25,000. The equation remains balanced.

交易1使资产增加（现金+20,000英镑，货车+5,000英镑），并使资本增加25,000英镑。等式保持平衡。

Transaction 2 reduces cash by £1,200, but in return creates a current asset called prepaid rent (initially £1,200). Assets are just reshuffled; total assets remain same. At this stage, no expense is recorded.

交易2使现金减少1,200英镑，但同时产生了一项流动资产——预付租金（初始1,200英镑）。资产只是重新分配；总资产保持不变。此时不记录任何费用。

Transaction 3 increases inventory (asset) and increases trade payables (liability) by £3,500.

交易3增加存货（资产）并增加应付账款（负债）3,500英镑。

Transaction 4 has two effects: cash increases by £4,800 (asset) and inventory decreases by £2,200 (asset). The net increase in assets is £2,600, which corresponds to the profit earned, increasing capital.

交易4有两个影响：现金增加4,800英镑（资产），存货减少2,200英镑（资产）。资产净增加2,600英镑，这相当于赚取的利润，增加了资本。

Transaction 5 increases trade receivables (asset) by £2,000 and decreases inventory by £900, yielding a net asset increase of £1,100, representing gross profit, thus increasing capital.

交易5增加应收账款（资产）2,000英镑，减少存货900英镑，产生资产净增1,100英镑，代表毛利，从而增加资本。

Transaction 6 reduces cash and also reduces capital (as an expense) by £800.

交易6减少现金，同时也因费用减少资本800英镑。

Transaction 7 increases cash by £1,800 and decreases trade receivables by the same amount, so assets just change form.

交易7增加现金1,800英镑，减少应收账款相同金额，因此资产只是形态变化。

Transaction 8 reduces cash and reduces trade payables by £2,000.

交易8减少现金，并减少应付账款2,000英镑。

Transaction 9 reduces cash and reduces capital by £300 (drawings).

交易9减少现金并减少资本300英镑（提款）。

The adjustment for accrued wages will increase liabilities (wages accrued) and decrease capital (expense). Depreciation reduces the van’s carrying amount and reduces capital. Recognising rent expense will reduce prepaid rent and reduce capital.

应计工资的调整将增加负债（应付工资）并减少资本（费用）。折旧会减少货车的账面价值并减少资本。确认租金费用将减少预付租金并减少资本。

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

The general journal is the book of prime entry where all transactions are first recorded, following the rules of double entry. Let’s produce the journal entries for FreshMart’s April transactions. Each entry must include the date, account names, a brief narrative, and the debit and credit amounts.

普通日记账是原始分录账簿，所有交易都按照复式记账规则首先记录于此。让我们为FreshMart的4月交易编制日记账分录。每个分录必须包含日期、账户名称、简要说明以及借方和贷方金额。

For Transaction 1: Debit Cash £20,000, Debit Van £5,000, Credit Capital £25,000. Narrative: Owner’s introduction of cash and van.

对于交易1：借：现金20,000英镑，借：货车5,000英镑，贷：资本25,000英镑。摘要：所有者投入现金和货车。

Transaction 2: Debit Prepaid Rent £1,200, Credit Bank £1,200. (Using ‘Bank’ for cheque payments.) Narrative: Payment of three months’ rent in advance.

交易2：借：预付租金1,200英镑，贷：银行存款1,200英镑。（支票付款使用”银行存款”账户。）摘要：预付三个月租金。

Transaction 3: Debit Purchases £3,500, Credit Trade Payables (Wholesale Foods Ltd) £3,500. Narrative: Inventory purchased on credit.

交易3：借：采购3,500英镑，贷：应付账款（Wholesale Foods Ltd）3,500英镑。摘要：赊购存货。

Transaction 4: Debit Cash £4,800, Credit Sales Revenue £4,800 (to record cash sales). And for cost of sales: Debit Cost of Sales £2,200, Credit Inventory £2,200.

交易4：借：现金4,800英镑，贷：销售收入4,800英镑（记录现金销售）。对于销售成本：借：销售成本2,200英镑，贷：存货2,200英镑。

Transaction 5: Debit Trade Receivables (Bistro Cafe) £2,000, Credit Sales Revenue £2,000. And Debit Cost of Sales £900, Credit Inventory £900.

交易5：借：应收账款（Bistro Cafe）2,000英镑，贷：销售收入2,000英镑。并且借：销售成本900英镑，贷：存货900英镑。

Transaction 6: Debit Wages Expense £800, Credit Cash £800.

交易6：借：工资费用800英镑，贷：现金800英镑。

Transaction 7: Debit Bank £1,800, Credit Trade Receivables (Bistro Cafe) £1,800.

交易7：借：银行存款1,800英镑，贷：应收账款（Bistro Cafe）1,800英镑。

Transaction 8: Debit Trade Payables £2,000, Credit Bank £2,000.

交易8：借：应付账款2,000英镑，贷：银行存款2,000英镑。

Transaction 9: Debit Drawings £300, Credit Cash £300.

交易9：借：提款300英镑，贷：现金300英镑。

Adjustment entries (Transaction 10) will be recorded later after the trial balance, as they require end-of-period adjustments. Practice making these journal entries yourself before moving on.

调整分录（交易10）将在试算平衡表之后记录，因为它们属于期末调整。继续之前请自己练习制作这些日记账分录。

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4. Posting to the General Ledger | 过账到总分类账

After journalising, each entry is posted to the relevant ledger accounts. The ledger contains T-accounts for each item. Let’s look at how a few key accounts would appear after posting the above journal entries.

记入日记账后，每个分录都会被过账到相关的分类账账户中。分类账包含每个项目的T形账户。我们来看看在上述日记账分录过账后，一些关键账户会是什么样子。

The Cash account would have a debit side showing the £20,000 capital injection and £4,800 from cash sales, and a credit side showing the £800 wages and £300 drawings. The closing debit balance before any bank entries would be the net cash held.

现金账户的借方显示20,000英镑的资本投入和4,800英镑的现金销售，贷方显示800英镑的工资和300英镑的提款。在考虑任何银行分录之前，期末借方余额就是持有的净现金。

The Bank account (receipts via cheque) would show debits of £1,800 from Bistro Cafe and credits of £1,200 rent payment and £2,000 to the supplier. The closing balance can be calculated.

银行存款账户（通过支票收款）借方显示来自Bistro Cafe的1,800英镑，贷方显示1,200英镑的租金支付和支付给供应商的2,000英镑。期末余额可以计算得出。

Trade receivables would open with a debit of £2,000 from the credit sale, then a credit of £1,800 when payment is received, leaving a debit balance of £200.

应收账款以赊销的2,000英镑借方开始，然后在收到付款时贷记1,800英镑，留下200英镑的借方余额。

Trade payables would show a credit of £3,500 initially and a debit of £2,000, leaving a credit balance of £1,500 owed to the supplier.

应付账款最初显示贷方3,500英镑，然后借方2,000英镑，留下贷方余额1,500英镑，即欠供应商的款项。

Practice drawing up T-accounts for Sales, Purchases, Inventory, and the Capital account. Use the journal entries as your guide and check that the total debits equal total credits when summed across all ledgers.

练习为销售收入、采购、存货和资本账户绘制T形账户。以日记账分录为指导，并检查所有分类账总和借方总额是否等于贷方总额。

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5. Extracting a Trial Balance | 提取试算平衡表

Once all the regular transactions have been posted, we extract a trial balance to verify the equality of debits and credits. For FreshMart, the trial balance as of 30 April before adjustments would include the following balances derived from the ledgers.

一旦所有常规交易都已过账，我们就提取试算平衡表以验证借方和贷方是否相等。对于FreshMart，调整前截至4月30日的试算平衡表将包括以下从分类账得出的余额。

Below is a simplified summary of the pre-adjustment trial balance. Note that all amounts are in £.

以下是调整前试算平衡表的简化汇总。注意所有金额均以英镑计。

Account (账户)	Debit £ (借方)	Credit £ (贷方)
Capital (资本)		25,000
Van (货车)	5,000
Cash (现金)	23,700
Bank (银行存款)	1,800
Prepaid Rent (预付租金)	1,200
Inventory (存货)	400
Trade Receivables (应收账款)	200
Trade Payables (应付账款)		1,500
Sales Revenue (销售收入)		6,800
Purchases (采购)	3,500
Cost of Sales (销售成本)	3,100
Wages Expense (工资费用)	800
Drawings (提款)	300
Totals (合计)	40,000	33,300

Notice that the totals are not equal: debits £40,000 and credits £33,300. This is intentional at this stage because the trial balance includes the cost of sales which was derived from inventory movements, and inventory is stated at the closing figure of £400 (opening £0 + purchases £3,500 – cost of sales £3,100). The imbalance indicates that the trial balance does not yet include all revenue and expense accounts for the full double entry of cost of sales. In practice, when using a periodic inventory system, we might have an opening inventory and closing inventory adjustments. Here, the cost of sales entry debited Cost of sales and credited Inventory, resulting in Inventory £400. But the debit to Cost of sales and the credit to Sales are both reflected; however, the balancing errors may arise because the Sales and Cost of sales have not been closed to the trading account. For simplicity, the pre-adjustment trial balance here is shown as an extraction of ledger balances. The real test is whether the adjusted trial balance balances. After adjustments, we will correct the rent, accrue wages, record depreciation, and then everything should balance. We will also adjust the inventory figures appropriately.

请注意，总额并不相等：借方40,000英镑，贷方33,300英镑。这一阶段这是故意的，因为试算平衡表包含了从存货变动中得出的销售成本，而存货以期末数字400英镑列示（期初0 + 采购3,500 – 销售成本3,100）。不平衡表明试算平衡表尚未包含完整的复式销售成本账目。实际上，当使用定期盘存制时，我们可能有期初存货和期末存货的调整。此处，销售成本分录借记销售成本，贷记存货，得出存货400英镑。但销售成本借方和销售收入贷方都反映了；然而，不平衡的错误可能是因为销售收入和销售成本尚未结转到损益账户。为简单起见，这里的调整前试算平衡表显示为分类账余额的提取。真正的考验在于调整后的试算平衡表是否平衡。经过调整后，我们将更正租金、计提工资、记录折旧，然后一切都应平衡。我们还将适当调整存货数字。

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

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