📚 Case Study in Action: SQA Higher Accounting | 案例分析实战演练
Welcome to this practical walkthrough of a full SQA Higher Accounting case study. We will work through a realistic business scenario from initial trial balance to final financial statements, ratio analysis and budgetary control. Each step is designed to mirror the depth required in Year 12 assessments and build confidence in applying accounting concepts under exam conditions.
欢迎来到本次 SQA 高等会计案例分析的实战演练。我们将从头至尾完成一个贴近现实的商业情景，从初始试算平衡表到最终财务报表、比率分析和预算控制。每个步骤都旨在反映 Year 12 考试所要求的深度，帮助你建立在实际考试中运用会计概念的信心。
1. Case Overview: BrightTech Solutions | 案例概览：BrightTech Solutions
BrightTech Solutions is a small retailer of electronic accessories. The business is owned and managed by a sole trader whose financial year ends on 31 March 2024. You are provided with the trial balance as at that date and a set of year-end adjustments. Your task is to prepare the income statement, statement of financial position, perform ratio analysis and review the budget for the year.
BrightTech Solutions 是一家小型电子配件零售商，由一位个体经营者拥有并管理，其财务年度截止于 2024 年 3 月 31 日。你将获得截至该日的试算平衡表以及一系列年末调整。你的任务是编制损益表、财务状况表，进行比率分析并审阅当年预算。
The trial balance extract below summarises the general ledger balances before any adjustments. All figures are in pound sterling (£).
以下试算平衡表摘要汇总了调整前的总分类账余额，所有金额单位为英镑（£）。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash at bank | 5,000 | |
| Trade receivables | 32,000 | |
| Inventory (1 April 2023) | 22,000 | |
| Office equipment – cost | 20,000 | |
| Office equipment – accum. depreciation | 4,000 | |
| Vehicles – cost | 30,000 | |
| Vehicles – accum. depreciation | 12,000 | |
| Purchases | 190,000 | |
| Rent and rates | 15,000 | |
| Wages | 48,000 | |
| Insurance | 3,600 | |
| Bad debts | 400 | |
| General expenses | 7,500 | |
| Drawings | 12,000 | |
| Capital | 70,000 | |
| Sales | 300,000 | |
| Trade payables | 18,000 | |
| Long-term loan | 50,000 | |
| Provision for doubtful debts | 800 | |
| Totals | 454,800 | 454,800 |
The business employs the accruals concept and maintains a provision for doubtful debts. All sales and purchases are made on credit.
该企业采用权责发生制，并设有坏账准备。所有销售与采购均为赊账交易。
2. Year-End Adjustments | 年末调整事项
The following information is to be accounted for before preparing the financial statements:
在编制财务报表前，需对以下信息进行会计处理：
-
Closing inventory was valued at £28,000 at 31 March 2024.
期末存货于 2024 年 3 月 31 日计价为 £28,000。
-
Office equipment is depreciated at 10% per annum on cost. Vehicles are depreciated at 20% per annum using the reducing balance method.
办公设备按年 10% 成本法折旧。车辆采用 20% 余额递减法折旧。
-
Wages of £2,500 are still outstanding at the year end.
年末有 £2,500 工资尚未支付。
-
Insurance paid includes £800 that relates to the next financial year.
已付保险费中包含 £800 属于下一财务年度。
-
A specific trade receivable of £600 is to be written off as irrecoverable. After this write-off, the provision for doubtful debts is to be maintained at 5% of remaining trade receivables.
一笔 £600 的应收账款被认定为无法收回，需予以注销。注销后，坏账准备需保持为剩余应收账款的 5%。
Each adjustment must be carefully integrated into both the income statement and the statement of financial position.
每项调整都必须仔细纳入损益表和财务状况表。
3. Depreciation and Accruals/Prepayments | 折旧与应计/预付
Let us first calculate the depreciation charges. Office equipment cost £20,000; existing accumulated depreciation is £4,000. Straight-line depreciation at 10% gives a charge of £2,000. For vehicles, net book value at start of year is £30,000 − £12,000 = £18,000. Applying 20% gives £3,600. Total depreciation for the year is therefore £2,000 + £3,600 = £5,600.
我们首先计算折旧费用。办公设备原值 £20,000，现有累计折旧 £4,000。按 10% 直线法计提折旧 £2,000。车辆年初账面净值为 £30,000 − £12,000 = £18,000，按 20% 计提折旧 £3,600。因此当年折旧总额为 £2,000 + £3,600 = £5,600。
The wages accrual increases the total wages expense to £48,000 + £2,500 = £50,500 and creates a current liability of the same amount. The prepaid insurance reduces the insurance expense to £3,600 − £800 = £2,800 and creates a current asset of £800.
工资的应计使工资费用总额增至 £48,000 + £2,500 = £50,500，并形成等额的流动负债。预付保险费将保险费用减少至 £3,600 − £800 = £2,800，同时产生 £800 的流动资产。
4. Bad Debts and Provision for Doubtful Debts | 坏账与坏账准备
The original bad debts expense in the trial balance is £400. We must write off the additional £600, so total bad debts for the year amount to £600. This means an extra £200 must be charged to the income statement. After write-off, trade receivables become £32,000 − £600 = £31,400. The required provision is 5% × £31,400 = £1,570. The existing provision is £800, hence an increase of £770 is needed. The total charge for bad and doubtful debts is £200 + £770 = £970. This will be reported as a single expense line ‘Bad and doubtful debts’ of £1,370 (£400 original + £970).
试算平衡表中原坏账费用为 £400。我们还需注销 £600，因此当年坏账总额为 £600。这意味着需在损益表中额外确认 £200 的费用。注销后，应收账款为 £32,000 − £600 = £31,400。所需坏账准备为 5% × £31,400 = £1,570，原有准备 £800，因此需增加 £770。坏账及可疑账的总费用为 £200 + £770 = £970。报表将列示一行“坏账与可疑账费用” £1,370（初始 £400 + £970）。
In the statement of financial position, trade receivables are shown at £31,400 less provision of £1,570, giving a net carrying amount of £29,830.
在财务状况表中，应收账款以 £31,400 减去坏账准备 £1,570 列示，账面净值为 £29,830。
5. Income Statement for the Year Ended 31 March 2024 | 截至 2024 年 3 月 31 日止年度损益表
We now assemble the income statement. Cost of sales is opening inventory £22,000 + purchases £190,000 − closing inventory £28,000 = £184,000. Gross profit therefore equals £300,000 − £184,000 = £116,000.
现在编制损益表。销售成本 = 期初存货 £22,000 + 采购 £190,000 − 期末存货 £28,000 = £184,000。毛利润 = £300,000 − £184,000 = £116,000。
| Sales | 300,000 |
| Less: Cost of sales | (184,000) |
| Gross profit | 116,000 |
| Less: Expenses | |
| Rent and rates | 15,000 |
| Wages (£48,000 + £2,500) | 50,500 |
| Insurance (£3,600 − £800) | 2,800 |
| Bad and doubtful debts (£400 + £200 + £770) | 1,370 |
| General expenses | 7,500 |
| Depreciation (£2,000 + £3,600) | 5,600 |
| Total expenses | 82,770 |
| Net profit for the year | 33,230 |
Drawings are not deducted here; they appear in the equity section of the statement of financial position.
此处不扣除提款；提款将出现在财务状况表的权益部分。
6. Statement of Financial Position as at 31 March 2024 | 截至 2024 年 3 月 31 日财务状况表
Non-current assets are reported at net book value. Office equipment: £20,000 cost less accumulated depreciation (£4,000 + £2,000) = £14,000. Vehicles: £30,000 cost less accumulated depreciation (£12,000 + £3,600) = £14,400.
非流动资产以账面净值列报。办公设备：原值 £20,000 减去累计折旧（£4,000 + £2,000）= £14,000。车辆：原值 £30,000 减去累计折旧（£12,000 + £3,600）= £14,400。
Current assets comprise inventory £28,000, trade receivables net £29,830, prepaid insurance £800 and cash at bank £5,000. Total current assets = £63,630.
流动资产包括存货 £28,000、应收账款净额 £29,830、预付保险费 £800 和银行存款 £5,000。流动资产合计 = £63,630。
Current liabilities are trade payables £18,000 plus accrued wages £2,500, totalling £20,500. The long-term loan of £50,000 is the only non-current liability.
流动负债为应付账款 £18,000 加应付工资 £2,500，合计 £20,500。非流动负债仅有长期贷款 £50,000。
Equity is calculated as opening capital £70,000 plus net profit £33,230 less drawings £12,000, giving £91,230. The balance sheet therefore balances at £141,230.
权益为期初资本 £70,000 加净利润 £33,230 减提款 £12,000，等于 £91,230。资产负债表因此平衡于 £141,230。
| Assets | £ |
| Non-current assets | |
| Office equipment | 14,000 |
| Vehicles | 14,400 |
| Current assets | |
| Inventory | 28,000 |
| Trade receivables (net) | 29,830 |
| Prepaid insurance | 800 |
| Cash at bank | 5,000 |
| Total assets | 91,230 |
| Oops, wait: total assets should be 14,000+14,400+28,000+29,830+800+5,000 = 91,230? That’s incorrect, I missed adding correctly. Let’s recalc: 14,000+14,400=28,400; +28,000=56,400; +29,830=86,230; +800=87,030; +5,000=92,030. I need correct sum. I’ll fix in final: 28,400+28,000=56,400; +29,830=86,230; +800=87,030; +5,000=92,030. So total assets 92,030. But earlier I said total assets 141,230 by adding equity and liabilities. Let’s compute properly: Equity 91,230 + non-current liability 50,000 + current liabilities 20,500 = 161,730. Wait, that would be total equity and liabilities. But assets should equal that. My asset summation gave 92,030, which is not equal. Something off. Let me re-evaluate: I may have forgotten to include some items? Let’s check: Non-current assets: office equipment NBV 14,000,
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