GCSE Cambridge Accounting: Case Study Practice | GCSE 剑桥会计：案例分析实战演练

📚 GCSE Cambridge Accounting: Case Study Practice | GCSE 剑桥会计：案例分析实战演练

Case studies are at the heart of the GCSE Cambridge Accounting syllabus. They test your ability to apply accounting concepts and principles to real-world business scenarios. In this article, we will work through a comprehensive case study for a sole trader business, covering journal entries, ledger accounts, trial balance, adjustments, and the final financial statements. By the end, you will have a clear methodology for tackling similar exam questions with confidence.

案例研究是 GCSE 剑桥会计课程的核心。它们考察你将会计概念和原则应用于现实商业场景的能力。在本文中，我们将逐步完成一个个体经营企业的综合案例研究，涵盖日记账分录、分类账户、试算表、调整分录以及最终财务报表。通过本文，你将掌握应对类似考试题目的清晰方法，充满信心。

1. Introduction to the Case Study | 案例介绍

Jane’s Boutique is a new retail business selling fashion accessories. Jane started trading on 1 January 2025. The following transactions took place during January 2025: 1. Jan 1: Jane deposited £20,000 into the business bank account as capital. On the same day, she paid a cheque for £120 for insurance covering the period February to April 2025. 2. Jan 2: Purchased shop fittings and equipment for £5,000, paying by cheque. 3. Jan 3: Bought inventory on credit from Wholesale Ltd £4,000. 4. Jan 5: Cash sales of £1,200 (cost of goods sold £800). All cash received was banked immediately. 5. Jan 7: Paid shop rent £600 by withdrawing cash from the bank. 6. Jan 10: Sold goods on credit to A. Brown for £2,500 (cost £1,500). 7. Jan 12: Received a cheque for £1,000 from A. Brown as part payment. 8. Jan 15: Paid advertising expense £200 by bank transfer. 9. Jan 18: Jane withdrew £500 from the bank for personal use. 10. Jan 20: Paid Wholesale Ltd £2,000 by cheque. 11. Jan 25: Purchased additional inventory on credit from Supplier Y £3,000. 12. Jan 28: Cash sales of £1,800 (cost £1,100), banked immediately. 13. End-of-month adjustments required: a) Depreciation on equipment at 10% per annum on cost, calculated on a monthly basis. b) Accrued electricity expense for January £150. c) The insurance payment on 1 Jan relates entirely to the next quarter, so is a prepayment. d) Write off an irrecoverable debt of £100 from A. Brown and create an allowance for doubtful debts equal to 5% of the remaining trade receivables.

Jane 精品店是一家新开的零售企业，销售时尚配饰。Jane 于 2025 年 1 月 1 日开始营业。2025 年 1 月发生了以下交易：1. 1 月 1 日：Jane 将 20,000 英镑存入企业银行账户作为资本。同日，她开出支票 120 英镑支付 2025 年 2 月至 4 月的保险费。2. 1 月 2 日：购买店铺货架和设备支付 5,000 英镑，以支票付讫。3. 1 月 3 日：从 Wholesale Ltd 赊购存货 4,000 英镑。4. 1 月 5 日：现金销售 1,200 英镑（销售成本 800 英镑），所有现金收款立即存入银行。5. 1 月 7 日：从银行提取现金支付店铺租金 600 英镑。6. 1 月 10 日：向 A. Brown 赊销商品 2,500 英镑（成本 1,500 英镑）。7. 1 月 12 日：收到 A. Brown 的支票 1,000 英镑部分还款。8. 1 月 15 日：银行转账支付广告费 200 英镑。9. 1 月 18 日：Jane 从银行提取 500 英镑自用。10. 1 月 20 日：支付 Wholesale Ltd 支票 2,000 英镑。11. 1 月 25 日：从 Supplier Y 赊购额外存货 3,000 英镑。12. 1 月 28 日：现金销售 1,800 英镑（成本 1,100 英镑），立即存入银行。13. 月末所需调整：a) 设备按成本 10% 年折旧率计算月折旧额。b) 1 月应计电费 150 英镑。c) 1 月 1 日支付的保险费全部属于下个季度，因此是预付款项。d) 核销 A. Brown 的坏账 100 英镑，并按剩余应收账款的 5% 计提呆账准备。

2. Recording Transactions in the Journal | 在日记账中记录交易

Every transaction is first entered in the general journal. The journal shows which accounts are debited and credited, together with a brief narration. The journal entries for Jane’s Boutique for January 2025, including month-end adjustments, are displayed below. Study each entry and notice how the double-entry principle is applied.

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