IGCSE AQA Accounting Case Study: Practical Walkthrough | IGCSE AQA 会计案例分析实战演练

📚 IGCSE AQA Accounting Case Study: Practical Walkthrough | IGCSE AQA 会计案例分析实战演练

Case study questions are essential in IGCSE AQA Accounting as they test your ability to apply bookkeeping and financial reporting skills to a realistic business scenario. This article guides you through a complete walkthrough, from recording transactions to interpreting financial ratios.

案例分析题是IGCSE AQA会计考试的重要组成部分，它考查你将簿记和财务报告技能应用于真实商业情景的能力。本文将带你从头到尾完成一次完整的实战演练，涵盖从记录交易到解读财务比率的全过程。

1. Case Background and Data Extraction | 案例背景与数据提取

Sophie started a fashion boutique on 1 January 2023 with cash of £8,000 and inventory worth £4,000. She had no liabilities at that date, so her opening capital was £12,000. This simple opening statement of financial position is your starting point for every case study.

Sophie 于2023年1月1日开设了一家时装精品店，投入现金8,000英镑和价值4,000英镑的存货。开业时她没有任何负债，因此期初资本为12,000英镑。这份简单的期初财务状况表是每道案例分析题的出发点。

During January the following transactions occurred: 3 Jan – Purchased goods on credit from Supplier X £5,000; 8 Jan – Cash sales £3,200 (cost of goods sold will be determined later); 12 Jan – Paid shop rent £600; 18 Jan – Sold goods on credit to Customer B £4,500; 22 Jan – Received £2,000 from Customer B; 25 Jan – Bought fixtures for cash £3,000.

1月份发生了以下交易：1月3日——从X供应商赊购商品5,000英镑；1月8日——现金销售3,200英镑（销售成本稍后确定）；1月12日——支付租金600英镑；1月18日——向B客户赊销商品4,500英镑；1月22日——收到B客户付款2,000英镑；1月25日——用现金购买固定装置3,000英镑。

At the end of January the following adjustments are needed: closing inventory counted at £5,600; fixtures are to be depreciated at 10% per annum on a straight-line basis (no residual value); an allowance for doubtful debts of 5% of trade receivables is to be created; and an electricity bill of £200 remains unpaid.

1月末需要进行以下调整：期末存货盘点为5,600英镑；固定装置按直线法计提10%的年折旧（无残值）；对应收账款计提5%的坏账准备；还有一笔200英镑的电费尚未支付。

2. Recording Journal Entries | 记录日记账分录

Every transaction must first be entered in the general journal. For the purchase on credit, the entry is: Dr Purchases £5,000, Cr Trade Payable (Supplier X) £5,000. Cash sales are recorded as Dr Cash £3,200, Cr Sales Revenue £3,200; no cost entry is made at this point because a periodic inventory system is used.

每笔交易都必须首先在普通日记账中记录。对于赊购业务，分录是：借记采购5,000英镑，贷记应付账款（X供应商）5,000英镑。现金销售则记录为借记现金3,200英镑，贷记销售收入3,200英镑；此时不做成本分录，因为采用的是定期盘存制。

Rent payment: Dr Rent Expense £600, Cr Cash £600. Credit sale: Dr Trade Receivable (B) £4,500, Cr Sales Revenue £4,500. Receipt from customer: Dr Cash £2,000, Cr Trade Receivable (B) £2,000. Purchase of fixtures: Dr Fixtures £3,000, Cr Cash £3,000. These journal entries form the basis for all ledger postings.

支付租金：借记租金费用600英镑，贷记现金600英镑。赊销：借记应收账款（B客户）4,500英镑，贷记销售收入4,500英镑。收到客户款项：借记现金2,000英镑，贷记应收账款（B客户）2,000英镑。购买固定装置：借记固定装置3,000英镑，贷记现金3,000英镑。这些日记账分录构成了所有分类账过账的基础。

3. Posting to Ledger Accounts | 过账到分类账户

Each journal entry is posted to the relevant ledger account. The Cash account will show opening balance £8,000, then receipts from sales and customer B, and payments for rent and fixtures. The final Cash balance before adjustments is £8,000 + £3,200 + £2,000 – £600 – £3,000 = £9,600.

每笔日记账分录都要过账到相应的分类账账户。现金账户会显示期初余额8,000英镑，然后加上销售收入和B客户的收款，减去租金和固定装置的付款。调整前的现金期末余额为8,000 + 3,200 + 2,000 – 600 – 3,000 = 9,600英镑。

The Sales Revenue account accumulates both cash and credit sales, giving a total credit balance of £3,200 + £4,500 = £7,700. The Purchases account shows a debit of £5,000. Trade Receivable (B) initially debited with £4,500 and credited with £2,000, leaving a debit balance of £2,500.

销售收入账户累计了现金销售和赊销金额，贷方总额为3,200 + 4,500 = 7,700英镑。采购账户显示借方5,000英镑。应收账款（B客户）最初借记4,500英镑，贷记2,000英镑，剩下借方余额2,500英镑。

4. Preparing the Unadjusted Trial Balance | 编制调整前试算平衡表

After posting all January transactions, a trial balance is extracted to check the arithmetical accuracy of the double-entry. The unadjusted trial balance as at 31 January 2023 should list the following balances before any year-end adjustments.

在所有1月份交易过账后，需要编制试算平衡表来检查复式记账的算术准确性。2023年1月31日的调整前试算平衡表应列出以下调整前的余额。

The trial balance totals agree at £24,700 debits and £24,700 credits, confirming no arithmetic errors have been made in posting. This unadjusted version is the foundation for the year-end adjustments that follow.

试算平衡表借方总额和贷方总额均为24,700英镑，双方相等，确认过账过程中没有算术错误。这份调整前的试算平衡表是后续期末调整的基础。

5. Year-End Adjustments: Depreciation, Bad Debts and Accruals | 期末调整：折旧、坏账与应计费用

Adjusting entries are needed to apply the matching principle. Depreciation on fixtures is calculated as 10% × £3,000 = £300. The journal entry is: Dr Depreciation Expense £300, Cr Accumulated Depreciation £300.

需要编制调整分录以遵循配比原则。固定装置的折旧计算为10% × 3,000英镑 = 300英镑。日记账分录为：借记折旧费用300英镑，贷记累计折旧300英镑。

The allowance for doubtful debts is set at 5% of the trade receivables balance of £2,500, giving £125. The adjustment is: Dr Irrecoverable Debts Expense £125, Cr Allowance for Doubtful Debts £125.

坏账准备按应收账款余额2,500英镑的5%计提，即125英镑。调整分录为：借记坏账费用125英镑，贷记坏账准备125英镑。

The unpaid electricity bill of £200 must be accrued: Dr Electricity Expense £200, Cr Accruals £200. Additionally, closing inventory of £5,600 will replace the opening inventory in the income statement; no journal entry is needed for the inventory itself under the periodic system, but the cost of sales calculation will use it.

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Published by TutorHao | IGCSE Accounting Revision Series | aleveler.com

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