📚 Year 12 WJEC Accounting: Case Study Practical Walkthrough | Year 12 WJEC 会计：案例分析实战演练
Mastering accounting at Year 12 requires more than just memorising rules — it demands the ability to apply double-entry principles, adjustments, and financial statement preparation to realistic case studies. This walkthrough takes you through a full practice scenario for WJEC learners, from recording transactions to producing an income statement and statement of financial position, while addressing common pitfalls. Every step is paired with clear explanations in both English and Chinese to reinforce understanding and exam technique.
掌握十二年级会计不仅需要熟记规则，更需要将复式记账原理、调整分录以及财务报表编制应用到真实的案例分析中。这篇演练专为 WJEC 学习者设计，带你一步步走完一个完整的练习情景，从记录交易到编制利润表和财务状况表，同时应对常见陷阱。每一步都配有中英文对照的清晰讲解，强化理解与考试技巧。
1. Introduction to the Case Study | 案例简介
We will work through the financial records of ‘Urban Styles’, a sole trader fashion retailer. The business has a reporting year ending 31 December 2024. You are provided with a trial balance extracted from the ledger before any year-end adjustments, along with additional information that must be incorporated. This typical WJEC style case tests your ability to handle inventory, depreciation, bad debts, accruals, prepayments, and the preparation of final accounts.
我们将处理一家名为 ‘Urban Styles’ 的独资时尚零售店的财务记录。该企业的报告年度截止于 2024 年 12 月 31 日。你会拿到一份从分类账中提取的调整前试算平衡表，以及必须纳入的附加信息。这类典型的 WJEC 风格案例将测试你处理存货、折旧、坏账、应计、预付以及编制期末财务报表的能力。
2. Understanding the Initial Data | 理解初始数据
The trial balance as at 31 December 2024 shows these balances: Sales £120,000, Purchases £60,000, Opening inventory £15,000, Rent £12,000, Wages £24,000, Sundry expenses £3,000, Equipment at cost £30,000, Accumulated depreciation (1 Jan 2024) £8,000, Trade receivables £18,000, Trade payables £12,000, and Cash at bank £5,000. The capital figure is the missing balancing amount, which we calculate as total debits minus known credits.
2024 年 12 月 31 日的试算平衡表显示以下余额：销售收入 120,000 英镑、采购 60,000 英镑、期初存货 15,000 英镑、租金 12,000 英镑、工资 24,000 英镑、杂项费用 3,000 英镑、设备成本 30,000 英镑、累计折旧（2024 年 1 月 1 日）8,000 英镑、应收账款 18,000 英镑、应付账款 12,000 英镑以及银行存款 5,000 英镑。资本是缺失的平衡数，我们通过借方总额减去已知贷方来计算。
Total debits = 60,000 + 15,000 + 12,000 + 24,000 + 3,000 + 30,000 + 18,000 + 5,000 = £167,000. Total known credits = 120,000 + 8,000 + 12,000 = £140,000. Opening capital must therefore be £27,000. This balancing figure gives our starting point before adjustments are applied.
借方总额 = 60,000 + 15,000 + 12,000 + 24,000 + 3,000 + 30,000 + 18,000 + 5,000 = 167,000 英镑。已知贷方总额 = 120,000 + 8,000 + 12,000 = 140,000 英镑。因此期初资本必须为 27,000 英镑。这一平衡数为我们提供了调整前的起点。
3. Adjustments for Depreciation & Bad Debts | 调整折旧与坏账
Adjustment 1: Equipment is depreciated at 20% per annum using the straight-line method on cost. Annual depreciation charge = 20% × £30,000 = £6,000. We record: Dr Depreciation expense £6,000, Cr Accumulated depreciation £6,000. After this entry, the accumulated depreciation account rises to £14,000 and the net book value becomes £16,000.
调整一：设备按成本采用直线法每年计提 20% 折旧。年折旧额 = 20% × 30,000 英镑 = 6,000 英镑。我们记录：借 折旧费用 6,000 英镑，贷 累计折旧 6,000 英镑。此分录后，累计折旧账户余额升至 14,000 英镑，账面净值变为 16,000 英镑。
Adjustment 2: A customer who owes £800 has been declared bankrupt. This debt must be written off as irrecoverable. Journal entry: Dr Bad debts expense £800, Cr Trade receivables £800. The trade receivables balance falls to £17,200. Then, a 5% allowance for doubtful debts is to be created on the remaining receivables. Allowance = 5% × £17,200 = £860. Entry: Dr Increase in allowance for doubtful debts £860, Cr Allowance for doubtful debts £860. Both amounts will appear as expenses in the income statement.
调整二：一位欠款 800 英镑的客户已宣告破产，这笔债务须作为坏账冲销。分录：借 坏账费用 800 英镑，贷 应收账款 800 英镑。应收账款余额降至 17,200 英镑。随后，须按剩余应收账款的 5% 计提坏账准备。准备额 = 5% × 17,200 英镑 = 860 英镑。分录：借 坏账准备增加额 860 英镑，贷 坏账准备 860 英镑。这两个金额都将作为费用列示在利润表中。
4. Accruals and Prepayments | 应计与预付
Adjustment 3: Wages of £2,000 for the last week of December are still unpaid. Under the accruals concept, we must recognise this expense in the current year. Entry: Dr Wages expense £2,000, Cr Accrued wages £2,000. The total wages expense for the year becomes £26,000 and a current liability is created.
调整三：12 月最后一周的工资 2,000 英镑尚未支付。根据应计概念，我们必须在当年度确认这项费用。分录：借 工资费用 2,000 英镑，贷 应付工资 2,000 英镑。年度工资费用总额变为 26,000 英镑，同时产生一项流动负债。
Adjustment 4: The rent payment of £12,000 includes £1,000 paid in advance for January 2025. This prepayment should be removed from the current year’s expense. Entry: Dr Prepaid rent (asset) £1,000, Cr Rent expense £1,000. The adjusted rent charge for 2024 is £11,000.
调整四：支付的 12,000 英镑租金中包含 2025 年 1 月的预付租金 1,000 英镑。这笔预付款应从当年费用中扣除。分录：借 预付租金（资产）1,000 英镑，贷 租金费用 1,000 英镑。调整后的 2024 年租金费用为 11,000 英镑。
5. Closing Inventory and Cost of Sales | 期末存货与销售成本
Adjustment 5: Closing inventory has been valued at £13,000. In the double-entry system, we remove the opening inventory from the income statement and bring in the closing inventory. The combined effect is: Dr Closing inventory (asset) £13,000, Cr Income Statement £13,000. The cost of sales is then calculated as: Opening inventory £15,000 + Purchases £60,000 – Closing inventory £13,000 = £62,000.
调整五：期末存货经估价为 13,000 英镑。在复式记账体系中，我们将期初存货从利润表转出，并将期末存货转入。合并影响为：借 期末存货（资产）13,000 英镑，贷 利润表 13,000 英镑。销售成本随之计算为：期初存货 15,000 英镑 + 采购 60,000 英镑 – 期末存货 13,000 英镑 = 62,000 英镑。
This adjustment is crucial because it ensures the income statement matches the cost of goods actually sold with the sales revenue, complying with the matching principle.
这一调整至关重要，因为它确保利润表将实际销售货物的成本与销售收入相配比，遵循了配比原则。
6. Adjusted Trial Balance | 调整后试算平衡表
After incorporating all adjustments, we can prepare an adjusted trial balance to verify that total debits still equal total credits. The key post-adjustment balances in a condensed form are shown below.
在纳入所有调整后，我们可以编制调整后试算平衡表，以验证借方总额是否仍等于贷方总额。以下是简化的关键调整后余额。
| Account | Debit £ | Credit £ |
|---|---|---|
| Sales | 120,000 | |
| Purchases | 60,000 | |
| Opening inventory | 15,000 | |
| Rent (adjusted to 11,000) | 11,000 | |
| Wages (adjusted to 26,000) | 26,000 | |
| Sundry expenses | 3,000 | |
| Depreciation expense | 6,000 | |
| Bad debts written off | 800 | |
| Increase in allowance for doubtful debts | 860 | |
| Equipment at cost | 30,000 | |
| Accumulated depreciation (£8,000+6,000) | 14,000 | |
| Trade receivables (£18,000–800) | 17,200 | |
| Allowance for doubtful debts | 860 | |
| Prepaid rent | 1,000 | |
| Closing inventory | 13,000 | |
| Trade payables | 12,000 | |
| Accrued wages | 2,000 | |
| Cash at bank | 5,000 | |
| Capital | 27,000 | |
| Totals will balance once all items are included; the above is a simplified selection. | ||
Notice that the expenses now reflect the adjusted figures, while asset and liability accounts show updated balances. This disciplined step reduces errors before you draft the final statements.
请注意，费用现在反映的是调整后的数字，而资产和负债账户则显示更新后的余额。这一严谨步骤可以降低编制最终报表时出错的概率。
7. Preparing the Income Statement | 编制利润表
The income statement (Statement of Profit or Loss) for the year ended 31 December 2024 is built from the adjusted trial balance. First, we calculate gross profit: Sales £120,000 minus Cost of Sales £62,000 = Gross Profit £58,000.
截至 2024 年 12 月 31 日的年度利润表（损益表）根据调整后试算平衡表编制。首先计算毛利：销售收入 120,000 英镑减去销售成本 62,000 英镑 = 毛利 58,000 英镑。
Then we list the operating expenses: Rent £11,000, Wages £26,000, Sundry expenses £3,000, Depreciation £6,000, Bad debts written off £800, Increase in allowance for doubtful debts £860. Total expenses = £47,660. Net profit = £58,000 – £47,660 = £10,340.
接着列示经营费用：租金 11,000 英镑、工资 26,000 英镑、杂项费用 3,000 英镑、折旧 6,000 英镑、坏账冲销 800 英镑、坏账准备增加额 860 英镑。费用总额 = 47,660 英镑。净利润 = 58,000 英镑 – 47,660 英镑 = 10,340 英镑。
A clear layout is essential for WJEC marks. The finished income statement appears below.
清晰的列报格式对 WJEC 得分至关重要。完成的利润表如下所示。
| Sales revenue | £120,000 |
| Cost of sales (15,000+60,000–13,000) | (62,000) |
| Gross profit | 58,000 |
| Less expenses: | |
| Rent | (11,000) |
| Wages | (26,000) |
| Sundry expenses | (3,000) |
| Depreciation | (6,000) |
| Bad debts written off | (800) |
| Increase in allowance for doubtful debts | (860) |
| Net profit | 10,340 |
8. Statement of Financial Position | 财务状况表
The statement of financial position as at 31 December 2024 uses the updated asset, liability, and capital balances. Non-current assets: Equipment £30,000 cost – £14,000 accumulated depreciation = £16,000 net book value.
截至 2024 年 12 月 31 日的财务状况表使用更新后的资产、负债和资本余额。非流动资产：设备成本 30,000 英镑 – 累计折旧 14,000 英镑 = 账面净值 16,000 英镑。
Current assets: Closing inventory £13,000, Trade receivables £17,200 less allowance £860 = £16,340, Prepaid rent £1,000, Cash at bank £5,000. Total current assets = £35,340. Total assets = £51,340.
流动资产：期末存货 13,000 英镑，应收账款 17,200 英镑减坏账准备 860 英镑 = 16,340 英镑，预付租金 1,000 英镑，银行存款 5,000 英镑。流动资产合计 = 35,340 英镑。资产总计 = 51,340 英镑。
Current liabilities: Trade payables £12,000 and Accrued wages £2,000 = £14,000. Net assets = £51,340 – £14,000 = £37,340. Financing by: Opening capital £27,000 + Net profit £10,340 = £37,340. No drawings were made, so closing capital matches net assets perfectly.
流动负债：应付账款 12,000 英镑和应付工资 2,000 英镑 = 14,000 英镑。净资产 = 51,340 英镑 – 14,000 英镑 = 37,340 英镑。资金来源：期初资本 27,000 英镑 + 净利润 10,340 英镑 = 37,340 英镑。由于没有提款，期末资本与净资产完全吻合。
The balance sheet is now fully balanced, confirming the accuracy of our double-entry and adjustments.
现在资产负债表完全平衡，证实了我们的复式记账和调整的准确性。
9. Key Financial Ratios | 关键财务比率
WJEC often expects candidates to compute and comment on ratios. Using the final figures, we can calculate the gross profit margin: (Gross profit / Sales) × 100 = (58,000 / 120,000) × 100 ≈ 48.33%. This is relatively healthy for a retail business and indicates strong pricing power.
WJEC 通常要求考生计算并评论比率。利用最终数据，我们可以计算毛利率：（毛利 / 销售收入）× 100 = (58,000 / 120,000) × 100 ≈ 48.33%。对于零售企业来说这一比率相当健康，表明较强的定价能力。
Net profit margin: (
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