📚 Year 11 CCEA Accounting: Case Study Practice | Year 11 CCEA 会计案例分析实战演练
Welcome to this comprehensive case study walkthrough designed for Year 11 CCEA Accounting students. Through the fictional business ‘Sarah’s Boutique’, you will practise a complete accounting cycle from initial journal entries to the income statement and statement of financial position. Each step is broken down with clear explanations and calculations, helping you master the essential skills for your exams.
欢迎来到这篇专为Year 11 CCEA会计学生设计的综合案例分析实战演练。通过虚构企业“莎拉的精品店”，你将练习从初始日记账分录到利润表和财务状况表的完整会计循环。每一步都配有清晰的解释和计算，帮助你掌握考试所需的关键技能。
1. Introducing the Case Study: Sarah’s Boutique | 案例介绍：莎拉的精品店
Sarah Williams decided to open a clothing boutique. She invested £10,000 of her own savings and obtained a £5,000 bank loan. All funds were deposited into the business bank account. This case study will guide you through recording transactions, making period-end adjustments, and preparing final financial statements. You will need to apply your knowledge of double-entry bookkeeping, trial balance preparation, depreciation, bad debt provisions, and bank reconciliation.
莎拉·威廉姆斯决定开一家服装精品店。她投入了10,000英镑的个人储蓄，并获得了5,000英镑的银行贷款。所有资金都存入了企业银行账户。本案例将引导你完成记录交易、期末调整和编制最终财务报表的全过程。你需要运用复式记账、试算平衡表编制、折旧、坏账准备和银行对账等知识。
2. Recording the Opening Capital | 记录初始资本
When a business starts, the owner’s capital and any loans received must be recorded in the journal before posting to the ledger. Sarah invested £10,000 and received a £5,000 bank loan. The total cash deposited into the business bank account was £15,000. The journal entry is: Dr Bank £15,000, Cr Capital £10,000, Cr Bank Loan £5,000. This increases the bank asset and creates the capital and liability accounts.
企业启动时，必须先将业主投入的资本和获得的贷款记录在日记账中，然后过账到分类账。莎拉投入了10,000英镑并获得了5,000英镑银行贷款。存入企业银行账户的现金总额为15,000英镑。日记账分录为：借：银行存款15,000英镑，贷：资本10,000英镑，贷：银行贷款5,000英镑。这增加了银行存款资产，并设立了资本和负债账户。
3. Purchasing Non-Current Assets and
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