📚 SQA Accounting Case Study: A Practical Walkthrough | SQA 会计案例分析实战演练
Mastering accounting in the SQA National 5 or Higher course means being able to apply your knowledge to a realistic business scenario. This article walks you through a complete case study for Alec’s Electronics Repairs, a new sole trader business. You will see every step from recording transactions to producing the final financial statements, including year-end adjustments and basic ratio analysis. Use this as a revision guide to sharpen your practical skills.
要掌握 SQA 国家 5 级或高级阶段的会计知识，就必须能把知识应用到真实的商业场景中。本文将以 Alec’s Electronics Repairs——一家新开业的独资企业——为案例，带你走完从记录交易到编制最终财务报表的完整流程，包括年末调整和基本比率分析。请把这篇当作复习指南，用来打磨你的实际操作能力。
1. Understanding the Case Scenario | 理解案例场景
Alec started his electronics repair business on 1 August 2025. He deposited £10,000 of his own money into the business bank account as capital. During August the following transactions took place. You are asked to prepare ledger accounts, a trial balance, adjustments, the income statement for the month ended 31 August 2025, and the statement of financial position as at that date.
Alec 于 2025 年 8 月 1 日创办了自己的电子维修店。他将 10,000 英镑個人資金存入公司银行账户作为资本。8 月份发生了下列交易。你的任务是编制分类账、试算平衡表、调整分录、截至 2025 年 8 月 31 日的月度利润表，以及当日的财务状况表。
The transactions are:
交易明细如下：
| Date | Transaction |
|---|---|
| 1 Aug | Started business with £10,000 capital in cash. |
| 2 Aug | Bought repair equipment for £3,000 cash. |
| 3 Aug | Paid August rent £500 by cheque. |
| 5 Aug | Purchased spare parts on credit from TechSupply Ltd £800. |
| 8 Aug | Cash repair service revenue £1,200. |
| 10 Aug | Paid one-year insurance premium £360 by cheque. |
| 12 Aug | Invoiced CityCo for repair work on credit £900. |
| 15 Aug | Paid TechSupply Ltd £500 on account. |
| 18 Aug | Received £600 from CityCo on account. |
| 25 Aug | Owner withdrew £250 cash for personal use. |
| 28 Aug | Paid telephone bill £120 by cheque. |
| 31 Aug | Inventories of unused parts at the end of the month: £200. |
Additional information for adjustments:
用于调整的额外信息：
- Equipment is to be depreciated at 20% per annum on a straight-line basis (no residual value).
- 设备按直线法计提折旧，年折旧率 20%（无残值）。
- Wages of £150 for the last week of August are unpaid and not yet recorded.
- 8 月最后一周的工资 150 英镑尚未支付，也未记录。
- The insurance premium covers the period 1 August 2025 to 31 July 2026.
- 保险费覆盖期间为 2025 年 8 月 1 日至 2026 年 7 月 31 日。
2. Journal Entries and Ledgers | 日记账分录与分类账
We record each transaction in the appropriate ledger accounts. For a sole trader, typical accounts include Cash, Bank, Capital, Equipment, Purchases, Trade Payables, Sales, Trade Receivables, Drawings, Rent, Insurance, Telephone and Wages. Below are the T-accounts in a simplified ledger format.
我们将每笔交易记录到相应的分类账中。对独资企业而言，典型账户包括现金、银行存款、资本、设备、购货、应付账款、销售收入、应收账款、提款、租金、保险费、电话费和工资。以下是简化格式的 T 型账户。
Cash Account
| Date | Details | £ | Date | Details | £ |
| 1 Aug | Capital | 10,000 | 2 Aug | Equipment | 3,000 |
| 8 Aug | Sales | 1,200 | 25 Aug | Drawings | 250 |
| 18 Aug | CityCo | 600 |
Bank Account
| Date | Details | £ | Date | Details | £ |
| 3 Aug | Rent | 500 | |||
| 10 Aug | Insurance | 360 | |||
| 15 Aug | TechSupply | 500 | |||
| 28 Aug | Telephone | 120 |
Note: Cash and Bank are kept separate here. In practice a combined ‘Cash at bank and in hand’ account is often used, but for clarity we show both. All receipts were cash and payments marked ‘by cheque’ affect bank.
注：本例中现金和银行存款分开列示。实务中常使用合并的“银行和库存现金”账户，但为清晰起见，我们分开展示。所有收款均为现金，标有“支票”的付款影响银行账户。
Trade Payables (TechSupply Ltd)
| Date | Details | £ | Date | Details | £ |
| 15 Aug | Bank | 500 | 5 Aug | Purchases | 800 |
Trade Receivables (CityCo)
| Date | Details | £ | Date | Details | £ |
| 12 Aug | Sales | 900 | 18 Aug | Cash | 600 |
Similarly, the Expense accounts (Rent £500, Insurance £360, Telephone £120), Equipment £3,000, Capital £10,000, Sales (Cash £1,200 + Credit £900), Purchases £800 and Drawings £250 are populated. Note that the cost of parts sold will be adjusted later via closing inventory.
同样地，各费用账户（租金 500 英镑、保险费 360 英镑、电话费 120 英镑）、设备 3,000 英镑、资本 10,000 英镑、销售收入（现金 1,200 英镑 + 赊销 900 英镑）、购货 800 英镑和提款 250 英镑均已入账。需要注意，已售配件的成本将通过期末存货进行调整。
3. Balancing Accounts and Trial Balance | 账户结账与试算平衡
After recording all transactions, each ledger account is balanced. The Cash account debit side totals £11,800 (10,000+1,200+600) and credit side £3,250 (3,000+250), leaving a debit balance of £8,550. The Bank account has no debit entries, credits total £1,480 (500+360+500+120), giving a credit balance of £1,480 — this is effectively an overdraft, but in a sole trader’s trial balance we normally show the bank overdraft as a credit balance. All account balances are then listed in the trial balance.
所有交易记录完毕后，对各分类账进行结账。现金账户借方合计 11,800 英镑（10,000+1,200+600），贷方 3,250 英镑（3,000+250），借方余额为 8,550 英镑。银行存款账户没有借方发生额，贷方合计 1,480 英镑（500+360+500+120），显示贷方余额 1,480 英镑——这实质上是透支，但在独资企业的试算表中通常将银行透支列为贷方余额。然后将所有账户余额列入试算表。
Unadjusted Trial Balance as at 31 August 2025
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 8,550 | |
| Bank | 1,480 | |
| Capital | 10,000 | |
| Equipment | 3,000 | |
| Purchases | 800 | |
| Trade Payables (TechSupply) | 300 | |
| Trade Receivables (CityCo) | 300 | |
| Sales | 2,100 | |
| Rent | 500 | |
| Insurance | 360 | |
| Telephone | 120 | |
| Drawings | 250 | |
| Total | 13,880 | 13,880 |
The trial balance agrees, confirming that double entry has been maintained correctly so far.
试算平衡表平衡，说明到目前为止复式记账保持正确。
4. Identifying Year-End Adjustments | 识别年末调整
Adjustments are needed to ensure that the financial statements reflect the true profit and financial position. Three adjustments are required here:
需要进行调整以确保财务报表反映真实的利润和财务状况。这里需要三项调整：
- Depreciation on equipment for one month.
- 设备计提一个月折旧。
- Accrued wages unpaid at the end of August.
- 8 月底应计未付工资。
- Prepayment of insurance: only one month’s cost is recognised, the remaining 11 months are prepaid.
- 保险预付：仅确认一个月的费用，其余 11 个月为预付费用。
- Closing inventory of unused parts: it must be deducted from purchases to calculate cost of sales.
- 期末未用零件存货：需从购货中扣除以计算销售成本。
Each adjustment must be reflected in both the ledger accounts and the extended trial balance.
每项调整都必须同时反映在分类账和扩展试算平衡表中。
5. Depreciation Calculation and Entry | 折旧计算与分录
Equipment cost £3,000, annual depreciation rate 20% (straight-line), no residual value. Monthly depreciation = (Cost × 20%) ÷ 12 = (£3,000 × 0.2) ÷ 12 = £600 ÷ 12 = £50.
设备成本 3,000 英镑，年折旧率 20%（直线法），无残值。月折旧额 = (成本 × 20%) ÷ 12 = (3,000 英镑 × 0.2) ÷ 12 = 600 英镑 ÷ 12 = 50 英镑。
Monthly Depreciation = (3,000 × 20%) ÷ 12 = £50
Journal entry: Debit Depreciation Expense £50, Credit Accumulated Depreciation (Equipment) £50. In the trial balance, the expense increases and a contra-asset account is created.
分录：借记折旧费用 50 英镑，贷记累计折旧（设备）50 英镑。在试算表中，费用增加，同时产生一个资产抵减账户。
6. Accruals and Prepayments | 应计与预付
Accrued Wages: £150 wages for the last week of August are owing. This is an expense of August that has not been paid. Adjust by debiting Wages Expense £150 and crediting Accruals (liability) £150.
应计工资：8 月最后一周的 150 英镑工资尚未支付。这属于 8 月的费用，但未付款。调整：借记工资费用 150 英镑，贷记应计费用（负债）150 英镑。
Prepaid Insurance: The annual insurance premium of £360 was paid on 10 August for the year to 31 July 2026. By the end of August, only one month has been used. Monthly cost = £360 ÷ 12 = £30. The remaining 11 months (£330) are prepaid. Adjust by debiting Prepaid Insurance (asset) £330 and crediting Insurance Expense £330, leaving an expense of £30.
预付保险：8 月 10 日支付了 360 英镑年保险费，覆盖至 2026 年 7 月 31 日。到 8 月底，仅使用了一个月。每月成本 = 360 英镑 ÷ 12 = 30 英镑。剩余 11 个月（330 英镑）为预付费用。调整分录：借记预付保险（资产）330 英镑，贷记保险费用 330 英镑，使得费用最终为 30 英镑。
7. Preparing the Income Statement | 编制利润表
After incorporating the adjustments, we construct the income statement for the month ended 31 August 2025.
纳入调整后，我们编制截至 2025 年 8 月 31 日的月度利润表。
| Sales Revenue | £ | 2,100 |
| Less: Cost of Sales | ||
| Purchases | 800 | |
| Less: Closing Inventory | (200) | 600 |
| Gross Profit | 1,500 | |
| Less: Expenses | ||
| Rent | 500 | |
| Insurance (£360 – £330) | 30 | |
| Telephone | 120 | |
| Wages (£0 + 150 accrued) | 150 | |
| Depreciation | 50 | |
| Total Expenses | 850 | |
| Net Profit | 650 |
The net profit of £650 will be added to the capital in the statement of financial position.
净利润 650 英镑将被加到财务状况表的资本中。
8. Preparing the Statement of Financial Position | 编制资产负债表
Now we draft the statement as at 31 August 2025.
现在我们来编制截至 2025 年 8 月 31 日的资产负债表。
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