Year 12 SQA Accounting: Case Study Practical Exercises | Year 12 SQA 会计：案例分析实战演练

📚 Year 12 SQA Accounting: Case Study Practical Exercises | Year 12 SQA 会计：案例分析实战演练

Case studies are an essential part of the SQA Accounting curriculum for Year 12, bridging the gap between theoretical knowledge and real-world application. This article will guide you through a comprehensive practical exercise, covering key areas such as financial statements preparation, ratio analysis, budgeting, and investment appraisal, all within the context of a fictional business – TechNova Ltd.

案例分析是SQA Year 12会计课程的关键组成部分，它弥合了理论知识与实际应用之间的差距。本文将引导您完成一次全面的实战演练，涵盖财务报表编制、比率分析、预算编制和投资评估等关键领域，全程围绕一家虚构企业——TechNova有限公司展开。

1. Understanding the Case Background | 理解案例背景

We are provided with the trial balance and additional information of TechNova Ltd, a technology retailer, for the year ended 31 March 2025. You must first identify the key data: opening inventory, purchases, sales, operating expenses, non-current assets, trade receivables, payables, and cash. Note that closing inventory is valued at cost £24,500, and depreciation is to be charged on equipment at 20% per annum on cost. Accrued wages of £1,200 and prepaid insurance of £450 exist.

我们拿到了科技零售商TechNova有限公司截至2025年3月31日止年度的试算表及补充信息。您必须首先识别关键数据：期初存货、采购、销售、营业费用、非流动资产、应收账款、应付账款和现金。注意，期末存货按成本计值为24,500英镑，设备按成本的20%计提年折旧。存在应计工资1,200英镑和预付保险费450英镑。

2. Adjusting the Trial Balance | 调整试算表

Before preparing final accounts, adjustments must be incorporated. Add closing inventory as a current asset, deducting from cost of sales. Record depreciation expense £3,200 (20% of £16,000 equipment cost). Accrue wages: increase wages expense by £1,200 and show a current liability. Prepaid insurance: reduce insurance expense by £450 and show a current asset. Ensure the adjusted trial balance balances: Total Debits = Total Credits = £198,750.

在编制最终账目前，必须纳入调整项。将期末存货作为流动资产加入，并从销货成本中扣除。记录折旧费用3,200英镑（设备成本16,000英镑的20%）。应计工资：工资费用增加1,200英镑，并显示为流动负债。预付保险费：保险费用减少450英镑，并显示为流动资产。确保调整后试算表平衡：总借方 = 总贷方 = 198

Published by TutorHao | Year 12 Accounting Revision Series | aleveler.com

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