📚 AS CCEA Accounting: Case Study Practical Walkthrough | AS CCEA 会计：案例分析实战演练
In AS Level Accounting, case study questions require you to apply double-entry principles, make period-end adjustments, and prepare final accounts using a given trial balance and supplementary information. This walkthrough uses a fictional sole trader, Sarah’s Boutique, to demonstrate how to approach such a question step by step, from initial data to financial statements and basic ratio analysis.
在AS阶段会计学科中，案例分析题要求你运用复式记账原则、进行期末调整，并利用给定的试算平衡表及补充信息编制最终报表。本文以虚构的独资经营者 Sarah’s Boutique 为例，一步步展示如何处理这类题目，从原始数据到财务报表及基本的比率分析。
1. Case Study Overview | 案例概览
Sarah’s Boutique is a clothing retailer. The following trial balance was extracted from her books on 31 December 2025. You are also provided with a set of year-end adjustments that must be incorporated before the final accounts are prepared. All figures are in pounds sterling (£).
Sarah’s Boutique 是一家服装零售店。以下是2025年12月31日从其账簿中提取的试算平衡表。你还将获得一组年末调整事项，这些调整必须在编制最终报表前纳入。所有数据均以英镑（£）为单位。
| Account | Dr (£) | Cr (£) |
|---|---|---|
| Purchases | 55,000 | |
| Inventory (1 Jan 2025) | 6,000 | |
| Wages | 15,000 | |
| Rent | 3,600 | |
| General expenses | 2,400 | |
| Trade receivables | 12,000 | |
| Bank | 4,000 | |
| Cash | 1,000 | |
| Fixtures & fittings – cost | 40,000 | |
| Drawings | 4,000 | |
| Sales | 90,000 | |
| Allowance for doubtful debts (1 Jan) | 200 | |
| Accumulated depreciation – fixtures (1 Jan) | 8,000 | |
| Trade payables | 10,000 | |
| 10% Loan | 15,000 | |
| Capital | 19,800 | |
| Total | 143,000 | 143,000 |
2. Year-end Adjustments Given | 给出的年末调整
Before finalising the accounts, the following additional information must be considered: (i) Closing inventory on 31 December 2025 was valued at £7,500. (ii) Wages outstanding at the year‑end amounted to £1,200. (iii) Rent includes a prepayment of £600 for January 2026. (iv) Fixtures and fittings are depreciated at 20% per annum on cost. (v) The allowance for doubtful debts is to be adjusted to 5% of trade receivables. (vi) Loan interest for the full year is unpaid and has not yet been recorded.
在最终确定账目前，必须考虑以下补充信息：(i) 2025年12月31日的期末存货价值为7,500英镑。(ii) 年末未付工资为1,200英镑。(iii) 租金中包含为2026年1月预付的600英镑。(iv) 固定装置按成本的20%计提年折旧。(v) 坏账准备需调整至应收账款的5%。(vi) 全年贷款利息尚未支付且未入账。
3. Adjustments – Depreciation | 调整事项 – 折旧
The fixtures and fittings cost £40,000. Applying a 20% straight‑line depreciation rate gives an annual charge of: Depreciation = £40,000 × 20% = £8,000. This increases the expense and the accumulated depreciation. The statement of financial position will therefore show a carrying amount of £40,000 − (£8,000 + £8,000) = £24,000 after two years.
固定装置的成本为40,000英镑。按20%的直线折旧率计算，年折旧额为：折旧 = 40,000 英镑 × 20% = 8,000 英镑。这将增加费用和累计折旧。因此，财务状况表上第二年的账面净值将为40,000 − (8,000 + 8,000) = 24,000英镑。
4. Adjustments – Allowance for Doubtful Debts | 调整事项 – 坏账准备
The desired closing allowance is 5% × £12,000 = £600. The existing allowance is £200 (credit), so an additional expense of £400 is required. The journal is: Dr Bad debts expense £400, Cr Allowance for doubtful debts £400. The income statement will carry a charge of £400, and the statement of financial position will deduct the full £600 allowance from trade receivables.
目标年末准备为 5% × 12,000 英镑 = 600 英镑。现有准备为200英镑（贷方），因此需增加400英镑的费用。分录为：借 坏账费用 400 英镑，贷 坏账准备 400 英镑。损益表中将确认400英镑的费用，财务状况表中将从应收账款中抵减600英镑的准备。
5. Adjustments – Accrual and Prepayment | 调整事项 – 应计与预付
Wages of £15,000 already recorded must be increased by the £1,200 accrual, giving a total wages expense of £16,200. The outstanding amount appears as a current liability. For rent, the £600 prepayment should be removed from the expense: rent expense = £3,600 − £600 = £3,000; the prepayment is a current asset.
已记录的15,000英镑工资必须加上1,200英镑的应计额，使工资费用总额达16,200英镑。未付金额列为流动负债。对于租金，应从费用中扣除600英镑的预付款：租金费用 = 3,600 − 600 = 3,000英镑；预付款作为流动资产列示。
6. Adjustments – Closing Inventory and Loan Interest | 调整事项 – 期末存货与贷款利息
Closing inventory of £7,500 replaces the opening inventory in the cost of sales calculation. Loan interest for the year is £15,000 × 10% = £1,500. It must be charged to the income statement as a finance cost and shown as an accrued liability. No entry has yet been made for this interest.
期末存货7,500英镑将在销售成本计算中取代期初存货。年度贷款利息为15,000 × 10% = 1,500英镑。必须作为融资成本计入损益表，并列为应计负债。该利息尚未做任何分录。
7. Extended Trial Balance (Partial) | 扩展试算平衡表（部分）
An extended trial balance helps organise adjustments before drafting the final statements. Below is a simplified version including the adjustments discussed:
扩展试算平衡表有助于在编制最终报表前梳理调整事项。以下为包含上述调整的简化版本：
| Account | Trial Bal Dr/Cr | Adjustments Dr/(Cr) | Income Statement Dr/(Cr) | SOFP Dr/(Cr) |
|---|---|---|---|---|
| Sales | (90,000) | (90,000) | ||
| Opening inventory | 6,000 | 6,000 | ||
| Purchases | 55,000 | 55,000 | ||
| Closing inventory (SOFP) | (7,500) | 7,500 | ||
| Wages + accrual | 15,000 | 1,200 | 16,200 | |
| Rent – prepayment | 3,600 | (600) | 3,000 | 600 (prepay.) |
| General expenses | 2,400 | 2,400 | ||
| Depreciation charge | 8,000 | 8,000 | ||
| Bad debts expense | 400 | 400 | ||
| Loan interest | 1,500 | 1,500 | ||
| Accruals (wages + interest) | (2,700) | (2,700) |
Note: The table omits some balance-sheet items for brevity; full figures appear in the final statements.
注：为简洁起见，表中省略了部分资产负债表项目；完整数据见最终报表。
8. Income Statement for the Year Ended 31 December 2025 | 截至2025年12月31日的损益表
Using the adjusted figures, we calculate gross profit and profit for the year. The cost of sales is derived as: Opening inventory £6,000 + Purchases £55,000 − Closing inventory £7,500 = £53,500. The gross profit is £90,000 − £53,500 = £36,500. After deducting all operating expenses and adding the interest charge, we arrive at the net profit.
根据调整后的数据，我们计算出毛利和年度利润。销售成本计算如下：期初存货6,000 + 采购55,000 − 期末存货7,500 = 53,500英镑。毛利为90,000 − 53,500 = 36,500英镑。扣除所有营业费用并加上利息费用后，得出净利润。
| Sarah’s Boutique – Income Statement | £ |
|---|---|
| Sales | 90,000 |
| Cost of sales: | |
| Opening inventory | 6,000 |
| Purchases | 55,000 |
| Less: Closing inventory | (7,500) |
| Cost of sales | 53,500 |
| Gross profit | 36,500 |
| Expenses: | |
| Wages (£15,000 + £1,200) | 16,200 |
| Rent (£3,600 − £600) | 3,000 |
| General expenses | 2,400 |
| Depreciation | 8,000 |
| Bad debts expense | 400 |
| Total expenses | 30,000 |
| Operating profit | 6,500 |
| Finance cost – loan interest | (1,500) |
| Profit for the year | 5,000 |
Always double-check that all expense adjustments have been transferred from the extended trial balance. The profit of £5,000 will be added to the capital account in the statement of financial position after deducting drawings.
务必再次核对所有费用调整是否已从扩展试算平衡表转入。5,000英镑的利润将在扣除提款后加到财务状况表的资本账户中。
9. Statement of Financial Position as at 31 December 2025 | 截至2025年12月31日的财务状况表
The statement of financial position (balance sheet) brings together all remaining assets, liabilities, and the closing capital. Remember to deduct the total allowance for doubtful debts from trade receivables and to include both accruals and prepayments.
财务状况表（资产负债表）汇总了所有剩余的资产、负债和期末资本。请记得从应收账款中扣除坏账准备总额，并同时列示应计和预付项目。
| Sarah’s Boutique – Statement of Financial Position | £ |
|---|---|
| Non‑current assets | |
| Fixtures & fittings (cost £40,000) | |
| Accumulated depreciation (8,000 + 8,000) | (16,000) |
| Carrying amount | 24,000 |
| Current assets | |
| Inventory | 7,500 |
| Trade receivables £12,000 − allowance £600 | 11,400 |
| Prepaid rent | 600 |
| Bank | 4,000 |
| Cash | 1,000 |
| Total current assets | 24,500 |
| Total assets | 48,500 |
| Capital | |
| Opening capital | 19,800 |
| Add: Profit for the year | 5
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