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

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

Case studies are one of the most effective ways to master the accounting cycle, from recording transactions to preparing financial statements. This walkthrough follows Greenfield Retail Store through a full month of trading, demonstrating how each step connects under the CAIE IGCSE syllabus.

案例研究是掌握会计循环最有效的方式之一，从记录交易到编制财务报表都能得到锻炼。本次实战演练将跟随Greenfield零售店完成一个月的交易，展示在CAIE IGCSE大纲下每个步骤是如何衔接的。

1. Case Introduction and Opening Balances | 案例介绍与期初财务状况

Greenfield Retail Store is a small business selling household goods. On 1 January 2024, its statement of financial position showed the following balances.

Greenfield零售店是一家销售家居用品的小型企业。2024年1月1日，其财务状况表显示以下余额。

The accounting equation (Assets = Liabilities + Capital) is satisfied. Equipment is held at net book value with an original cost of $12,000 and accumulated depreciation of $2,000.

会计等式（资产 = 负债 + 资本）得到满足。设备以账面净值列示，其原始成本为$12,000，累计折旧为$2,000。

2. January Transaction Summary | 一月份交易汇总

During January 2024, the following transactions occurred. All cash movements are through the bank account unless stated otherwise.

2024年1月发生了以下交易。除非另有说明，所有现金流动均通过银行账户。

• Purchased inventory on credit for $8,000.

  赊购存货$8,000。

• Cash sales deposited into the bank, $15,000.

  现金销售存入银行，$15,000。

• Paid trade payables $5,000 by cheque.

  用支票支付应付账款$5,000。

• Received $2,000 from trade receivables by cheque.

  收到应收账款$2,000的支票。

• Paid monthly rent of $1,200 by cheque.

  用支票支付月租金$1,200。

• Owner withdrew $500 in cash for personal use.

  业主提取现金$500用于个人用途。

• Paid electricity bill $300 by cheque.

  用支票支付电费$300。

These transactions will be journalised and posted to the ledger. In addition, end-of-period adjustments will be applied for depreciation, bad debts, accrued rent and closing inventory.

这些交易将记入日记账并过账到分类账。此外，期末还会进行折旧、坏账、应计租金和期末存货的调整。

3. Journal Entries for January | 一月份日记账分录示范

Every transaction must be recorded in the general journal before posting to ledgers. Below are the standard journal entries for the month.

每笔交易在过账之前都必须记入普通日记账。以下是本月的标准日记账分录。