📚 GCSE AQA Accounting: Case Study Practical Exercises | GCSE AQA 会计：案例分析实战演练
This article presents a complete case study for GCSE AQA Accounting, guiding you through a typical examination scenario. We will analyse the financial records of Greenwood Electronics, a small retail business, from extracting a trial balance to preparing final accounts and calculating key ratios. Step-by-step walkthroughs are provided in both English and Chinese to help bilingual learners master practical skills and avoid common pitfalls.
本文为 GCSE AQA 会计学科专门设计一个完整案例，引导你完成典型考试情景的实战演练。我们将分析 Greenwood Electronics（一家小型零售公司）的财务记录，从试算平衡表提取开始，逐步编制最终报表并计算关键比率。全文提供中英对照的分步讲解，帮助双语学习者掌握实用技能并避开常见错误。
1. Introduction to the Case Study | 案例介绍
Greenwood Electronics sells home entertainment products. It is owned by Alex Green and operates from a single shop. The business year ends on 31 March 2024. You are provided with the trial balance extracted from the ledgers as at that date. Your task is to incorporate year-end adjustments, prepare the income statement and statement of financial position, then evaluate the performance using ratio analysis.
Greenwood Electronics 销售家用影音产品，由 Alex Green 独资经营，店铺仅设一处。会计年度结束于 2024 年 3 月 31 日。你已获得当天从分类账中提取的试算平衡表。你的任务是纳入期末调整、编制利润表和财务状况表，然后利用比率分析评估企业表现。
The initial trial balance totals are shown below. All figures are in £.
初始试算平衡表汇总如下，单位均为 £。
| Account | Debit (£) | Credit (£) |
| Sales Revenue | 120,000 | |
| Purchases | 70,000 | |
| Opening Inventory | 8,000 | |
| Wages | 18,000 | |
| Rent | 6,000 | |
| Advertising | 2,400 | |
| Carriage Outwards | 1,500 | |
| Electricity | 1,200 | |
| Telephone | 800 | |
| Equipment (Cost) | 30,000 | |
| Accumulated Depreciation – Equipment | 10,000 | |
| Vehicles (Cost) | 15,000 | |
| Accumulated Depreciation – Vehicles | 5,000 | |
| Trade Receivables | 12,000 | |
| Bank | 25,000 | |
| Cash | 500 | |
| Trade Payables | 9,000 | |
| Long-term Loan | 20,000 | |
| Capital | 26,400 | |
| Totals | 190,400 | 190,400 |
The debit and credit columns are equal, confirming the trial balance is arithmetically correct. However, the balances do not yet reflect all activities up to 31 March 2024.
借方与贷方金额相等，确认试算平衡表在算术上无误。但这些余额尚未反映截至 2024 年 3 月 31 日的全部经营活动。
2. Understanding the Trial Balance | 理解试算平衡表
Before starting any case study, check that the trial balance balances. Here total debits equal total credits at £190,400. This means the double-entry system has been correctly recorded so far. However, a balanced trial balance does not guarantee that every transaction is correct; items may have been entered in the wrong account or omitted entirely. In this case, we assume the ledger accounts are accurate, but we need to incorporate adjusting entries for the period end.
开始任何案例分析前，先检查试算平衡表是否平衡。此处借方总额等于贷方总额，均为 £190,400，这说明复式记账系统到此为止记录正确。但平衡的试算平衡表并不能保证每笔交易都正确——可能记错账户或完全遗漏。本例假设分类账科目准确，但我们需要纳入期末调整分录。
The key items that require adjustment are: closing inventory, accrued wages, prepaid rent, depreciation for the year, an accrual for telephone, and a provision for doubtful debts. Each must be adjusted to apply the accruals concept.
需要调整的关键项目包括：期末存货、应计工资、预付租金、当年折旧、电话费应计以及坏账准备。每项都必须按权责发生制概念进行调整。
3. Year-End Adjustments | 期末调整
Below is the additional information for the year ended 31 March 2024. Study each item carefully and think about the impact on the income statement and the statement of financial position.
以下为截至 2024 年 3 月 31 日的补充信息。仔细研究每个项目，并思考它们对利润表和财务状况表的影响。
- Closing inventory is valued at £10,000.
- 期末存货价值为 £10,000。
This means that the cost of goods sold will be: Opening Inventory (£8,000) + Purchases (£70,000) – Closing Inventory (£10,000).
这意味着销售成本为：期初存货 (£8,000) + 进货 (£70,000) – 期末存货 (£10,000)。
- Wages of £1,200 are owed but not yet paid.
- £1,200 的工资尚未支付。
An accrual increases the expenses in the income statement and creates a current liability.
应计项目增加利润表中的费用，并产生一项流动负债。
- Rent paid includes £600 for the quarter ending 30 June 2024.
- 已付租金中包含 £600 属于截至 2024 年 6 月 30 日的季度。
This prepayment must be deducted from the rent expense and shown as a current asset.
此项预付必须从租金费用中扣除，并列为流动资产。
- Equipment is depreciated at 10% per annum on cost.
- 设备按成本的 10% 每年计提折旧。
Annual charge: £30,000 × 10% = £3,000.
年度折旧额：£30,000 × 10% = £3,000。
- Vehicles are depreciated at 20% per annum on cost.
- 车辆按成本的 20% 每年计提折旧。
Annual charge: £15,000 × 20% = £3,000.
年度折旧额：£15,000 × 20% = £3,000。
- Telephone bill for £200 has not yet been recorded.
- 电话费账单 £200 尚未入账。
Accrue this expense to match against this year’s revenue.
应计该费用，以与本年收入配比。
- A provision for doubtful debts of 5% of trade receivables is to be created.
- 需按应收账款余额的 5% 计提坏账准备。
£12,000 × 5% = £600. This provision will reduce the trade receivables figure in the statement of financial position and charge the income statement as an expense.
£12,000 × 5% = £600。此项准备将减少财务状况表中的应收账款金额，并作为费用计入利润表。
4. Journal Entries for Adjustments | 调整分录
To incorporate the adjustments, journal entries are made. Although not always required to be shown in the exam, understanding the entries deepens your grasp of double-entry.
为了纳入调整，需编制日记账分录。虽然考试中不一定要求列示，但理解分录能加深你对复式记账的掌握。
1. Closing inventory: Dr Inventory (Statement of Financial Position) £10,000; Cr Income Statement (Cost of Goods Sold) £10,000.
1. 期末存货：借 存货（财务状况表）£10,000；贷 利润表（销售成本）£10,000。
2. Accrued wages: Dr Wages Expense £1,200; Cr Accruals £1,200.
2. 应计工资：借 工资费用 £1,200；贷 应计费用 £1,200。
3. Prepaid rent: Dr Prepaid Rent (Current Asset) £600; Cr Rent Expense £600.
3. 预付租金：借 预付租金（流动资产）£600；贷 租金费用 £600。
4. Depreciation Equipment: Dr Depreciation Expense £3,000; Cr Accumulated Depreciation – Equipment £3,000.
4. 设备折旧：借 折旧费用 £3,000；贷 累计折旧-设备 £3,000。
5. Depreciation Vehicles: Dr Depreciation Expense £3,000; Cr Accumulated Depreciation – Vehicles £3,000.
5. 车辆折旧：借 折旧费用 £3,000；贷 累计折旧-车辆 £3,000。
6. Accrued telephone: Dr Telephone Expense £200; Cr Accruals £200.
6. 应计电话费：借 电话费用 £200；贷 应计费用 £200。
7. Provision for doubtful debts: Dr Provision Expense (Bad Debts) £600; Cr Provision for Doubtful Debts £600.
7. 坏账准备：借 坏账费用 £600；贷 坏账准备 £600。
After posting these adjustments, the ledger balances are updated. We can now prepare the final accounts directly.
过账这些调整后，分类账余额更新。现在我们可以直接编制最终报表了。
5. Preparing the Income Statement | 编制利润表
The income statement shows the profit or loss for the year. We compute gross profit first, then deduct all operating expenses to arrive at net profit.
利润表显示当年的损益。我们先计算毛利润，然后扣除所有营业费用，得出净利润。
| Greenwood Electronics – Income Statement for the year ended 31 March 2024 | £ |
| Sales Revenue | 120,000 |
| Less: Cost of Goods Sold | |
| Opening Inventory | 8,000 |
| Purchases | 70,000 |
| Less: Closing Inventory | (10,000) |
| Cost of Goods Sold | (68,000) |
| Gross Profit | 52,000 |
| Less: Expenses | |
| Wages (18,000 + 1,200) | (19,200) |
| Rent (6,000 – 600) | (5,400) |
| Advertising | (2,400) |
| Carriage Outwards | (1,500) |
| Electricity | (1,200) |
| Telephone (800 + 200) | (1,000) |
| Depreciation – Equipment | (3,000) |
| Depreciation – Vehicles | (3,000) |
| Provision for Doubtful Debts | (600) |
| Total Expenses | (37,300) |
| Net Profit | 14,700 |
The business made a net profit of £14,700. Notice how accruals and prepayments changed the reported expenses. Wages increased by the accrual, rent decreased by the prepayment, telephone increased, and non-cash expenses such as depreciation and the provision were added.
企业实现净利润 £14,700。注意应计和预付如何改变列报的费用：工资因应计而增加，租金因预付而减少，电话费增加，同时折旧和坏账准备等非现金费用也被计入。
6. Preparing the Statement of Financial Position | 编制资产负债表
The statement of financial position shows assets, liabilities and capital at the year end. Use the adjusted figures.
财务状况表显示年底的资产、负债和资本。请使用调整后的数字。
| Greenwood Electronics – Statement of Financial Position as at 31 March 2024 | £ |
| Non-current Assets | |
| Equipment (Cost 30,000 – Accumulated Depreciation 13,000) | 17,000 |
| Published by TutorHao | GCSE Accounting Revision Series | aleveler.com
更多咨询请联系16621398022（同微信） CommentsMore posts |
屏轩国际教育cambridge primary/secondary checkpoint, cat4, ukiset,ukcat,igcse,alevel,PAT,STEP,MAT, ibdp,ap,ssat,sat,sat2课程辅导，国外大学本科硕士研究生博士课程论文辅导