GCSE CAIE Accounting: Case Study Practical Drill | GCSE CAIE 会计：案例分析实战演练

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

Case study questions require you to apply accounting knowledge to a practical business scenario, often involving trial balances, adjustments, and the preparation of final accounts. This drill will guide you through a comprehensive example based on a small retail business, demonstrating each step from data extraction to final statements.

案例分析题要求你将会计知识应用于实际商业场景，通常涉及试算平衡表、调整项目和最终账目的编制。本次演练将通过一个基于小型零售企业的综合案例，引导你完成从数据提取到最终报表的每一步。

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1. The Case Scenario | 案例情景

Sam’s Gift Shop is a sole trader business. The following trial balance was extracted as at 31 December 2024:

Sam’s Gift Shop 是一家独资企业。以下试算平衡表于 2024 年 12 月 31 日提取：

Ledger account	Dr $	Cr $
Purchases	45,000
Inventory (1 January 2024)	5,000
Wages	12,000
Rent	6,000
Insurance	3,000
Motor expenses	4,500
Office equipment at cost	20,000
Trade receivables	15,000
Cash at bank	4,000
Drawings	8,000
Sales		80,000
Accumulated depreciation – office equipment		5,000
Trade payables		9,000
Capital		28,500
Total	122,500	122,500

Additional information for year-end adjustments is provided:

年末调整的附加信息如下：

1. Closing inventory at 31 December 2024 is valued at $7,000.

1. 2024 年 12 月 31 日的结存货价值为 7,000 美元。

2. Wages of $500 are owed but not yet paid.

2. 应付未付工资 500 美元。

3. Rent of $800 was paid in advance for the next period.

3. 已预付下一期间的租金 800 美元。

4. Insurance of $300 was prepaid.

4. 预付保险费 300 美元。

5. Motor expenses include $200 for Sam’s personal use; this should be treated as drawings.

5. 汽车费用中包含 Sam 私人使用的 200 美元，应作为提款处理。

6. Depreciation is charged on office equipment at 20% per annum on cost (straight-line method).

6. 办公设备按年折旧率 20% 计提折旧（直线法，按原值计算）。

7. A specific bad debt of $300 is to be written off. The provision for doubtful debts is to be maintained at 5% of the remaining trade receivables.

7. 需核销一笔 300 美元的坏账。坏账准备需按剩余应收贸易账款的 5% 计提。

8. An invoice for motor repairs of $400 was omitted from the books; no payment has been made.

8. 一笔 400 美元的汽车维修发票漏记，尚未支付。

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2. Extracting Information and Preparing the Trading Account | 提取信息并编制营业账户

Start by identifying the figures needed for the trading account: opening inventory, purchases and closing inventory. Sales are also required to calculate gross profit.

首先识别营业账户所需的数据：期初存货、购货和期末存货。还需要销售收入来计算毛利。

Cost of sales = opening inventory $5,000 + purchases $45,000 – closing inventory $7,000 = $43,000.

销售成本 = 期初存货 5,000 美元 + 购货 45,000 美元 – 期末存货 7,000 美元 = 43,000 美元。

Gross profit = sales $80,000 – cost of sales $43,000 = $37,000. This gross profit will be carried down to the income statement.

毛利 = 销售收入 80,000 美元 – 销售成本 43,000 美元 = 37,000 美元。该毛利将结转至损益表。

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3. Adjusting Expenses for Accruals and Prepayments | 调整应计和预付费用

Wages require an accrual. The expense in the income statement becomes $12,000 + $500 = $12,500. An accrual of $500 appears as a current liability.

工资需要计提应计额。损益表中的费用变为 12,000 美元 + 500 美元 = 12,500 美元。500 美元的应计额会作为流动负债列示。

Rent has a prepayment. The rent expense is reduced: $6,000 – $800 = $5,200. The prepayment of $800 is a current asset.

租金有预付部分。租金费用减少：6,000 美元 – 800 美元 = 5,200 美元。800 美元的预付款属于流动资产。

Insurance also has a prepayment. Insurance expense = $3,000 – $300 = $2,700. The prepayment of $300 is added to current assets.

保险费同样有预付。保险费用 = 3,000 美元 – 300 美元 = 2,700 美元。300 美元的预付款计入流动资产。

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4. Depreciation of Non-current Assets | 非流动资产的折旧

Office equipment cost is $20,000. Depreciation at 20% straight-line = 20% × $20,000 = $4,000.

办公设备原值为 20,000 美元。按 20% 直线法折旧 = 20% × 20,000 美元 = 4,000 美元。

The accumulated depreciation account increases from $5,000 to $9,000. The depreciation charge of $4,000 is recorded as an expense in the income statement.

累计折旧账户从 5,000 美元增至 9,000 美元。4,000 美元的折旧费在损益表中列为费用。

The carrying amount of office equipment at the end of the year is $20,000 – $9,000 = $11,000.

年末办公设备的账面净值为 20,000 美元 – 9,000 美元 = 11,000 美元。

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5. Dealing with Bad Debts and Provisions | 处理坏账和计提准备

Write off the specific bad debt of $300. Trade receivables fall to $15,000 – $300 = $14,700.Published by TutorHao | GCSE Accounting Revision Series | aleveler.com

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