Case Study Practical Exercise | 案例分析实战演练

📚 Case Study Practical Exercise | 案例分析实战演练

In KS3 OCR Accounting, mastering the fundamentals means moving beyond definitions and learning to apply concepts to real-world scenarios. This article takes you through a comprehensive case study of a small business, step by step, to reinforce your understanding of the accounting equation, double-entry bookkeeping, ledger accounts, trial balance, and the preparation of basic financial statements. By working through this practical exercise, you will gain confidence in recording transactions, identifying errors, and interpreting financial information — all essential skills for the OCR curriculum.

在 KS3 OCR 会计课程中，掌握基础知识意味着不能只停留在定义上，而是要学会将概念应用于真实情境。本文将通过一个综合性案例，一步步带你走进一家小企业的会计实务，巩固你对会计等式、复式记账、分类账、试算平衡表以及基本财务报表编制的理解。通过这次实战演练，你将在记录交易、发现错误和解读财务信息方面建立信心——这些都是 OCR 课程体系中的核心技能。

1. Meet the Business: Green Leaves Café | 认识案例企业：绿叶咖啡屋

Our case study revolves around Green Leaves Café, a small coffee shop owned by Mia. She started the business on 1 April 2025 with her personal savings. The café sells hot drinks, sandwiches, and cakes. We will record the transactions for the first month of operations and prepare the final accounts. This allows us to see the full accounting cycle in action.

我们的案例围绕绿叶咖啡屋展开，这是一家由 Mia 经营的小型咖啡店。她于 2025 年 4 月 1 日用个人积蓄创办了这家企业。咖啡店出售热饮、三明治和蛋糕。我们将记录开业第一个月的交易，并编制最终账目，从而完整地观察一个会计循环的运作过程。

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2. The Accounting Equation: Starting Point | 会计等式：起点

Before any transaction, we must recall the fundamental accounting equation: Assets = Liabilities + Capital. This equation must always balance. On 1 April, Mia invested £15,000 cash into the business. The business now has an asset (cash) of £15,000 and capital of £15,000. No liabilities exist yet.

在任何交易发生之前，我们必须牢记基本的会计等式：资产 = 负债 + 资本。该等式必须始终保持平衡。4 月 1 日，Mia 向企业投入了 15,000 英镑现金。此时企业拥有资产（现金）15,000 英镑，资本 15,000 英镑，尚无负债。

Equation check: Assets (Cash £15,000) = Liabilities (£0) + Capital (£15,000). Balanced.

等式验证：资产（现金 15,000 英镑）= 负债（0 英镑）+ 资本（15,000 英镑）。等式平衡。

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3. Recording Transactions in the Books of Original Entry | 在原始账簿中记录交易

During April, the following transactions took place. We will record each in the relevant book of original entry, such as the cash book, purchases journal, or general journal. For a small business like Green Leaves, a cash book and a general journal often suffice.

在 4 月份，发生了以下交易。我们将把每笔交易记录在相关的原始账簿中，例如现金簿、采购日记账或普通日记账。对于绿叶咖啡屋这样的小企业，一本现金簿和一本普通日记账通常就足够了。

Transaction list:

交易列表：

• 1 Apr: Mia invested £15,000 cash. | 4 月 1 日：Mia 投入 15,000 英镑现金。
• 2 Apr: Paid £2,000 for a coffee machine by cheque. | 4 月 2 日：通过支票支付咖啡机费用 2,000 英镑。
• 3 Apr: Bought furniture for cash £500. | 4 月 3 日：现金购买家具 500 英镑。
• 5 Apr: Purchased inventory (coffee beans, milk, etc.) on credit from Bean Supplier Ltd for £800. | 4 月 5 日：从 Bean Supplier Ltd 赊购存货（咖啡豆、牛奶等）800 英镑。
• 8 Apr: Cash sales of drinks and food: £1,200. | 4 月 8 日：饮品和食品的现金销售：1,200 英镑。
• 12 Apr: Paid electricity bill by cash £150. | 4 月 12 日：现金支付电费 150 英镑。
• 15 Apr: Returned faulty coffee beans worth £100 to Bean Supplier Ltd. | 4 月 15 日：退回有瑕疵的咖啡豆，价值 100 英镑，给 Bean Supplier Ltd。
• 18 Apr: Paid Bean Supplier Ltd £400 on account by cheque. | 4 月 18 日：通过支票偿还 Bean Supplier Ltd 部分货款 400 英镑。
• 22 Apr: Sales on credit to Green Office Ltd: £300. | 4 月 22 日：向 Green Office Ltd 赊销 300 英镑。
• 25 Apr: Received £200 from Green Office Ltd as part payment. | 4 月 25 日：收到 Green Office Ltd 部分货款 200 英镑。
• 30 Apr: Paid monthly rent £800 by cheque. | 4 月 30 日：支票支付月租金 800 英镑。

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4. Double-Entry Bookkeeping: The Ledger Accounts | 复式记账：分类账账户

Using the double-entry system, we now post each transaction to the appropriate ledger accounts. Remember, for every debit there must be an equal credit. We will open T-accounts for Cash, Bank, Coffee Machine, Furniture, Inventory, Trade Payables (Bean Supplier Ltd), Trade Receivables (Green Office Ltd), Sales, Purchases, Purchase Returns, Electricity Expense, Rent Expense, and Capital.

运用复式记账系统，我们现在将每笔交易过账到相应的分类账账户中。请记住，每一笔借方都必须有等额的贷方。我们将开设现金、银行存款、咖啡机、家具、存货、应付账款（Bean Supplier Ltd）、应收账款（Green Office Ltd）、销售收入、采购成本、采购退回、电费、租金费用和资本等 T 型账户。

Let’s post each transaction step by step:

我们逐步过账每笔交易：

1 Apr: Dr Cash £15,000; Cr Capital £15,000 | 4 月 1 日：借：现金 15,000 英镑；贷：资本 15,000 英镑

2 Apr: Dr Coffee Machine £2,000; Cr Bank £2,000 | 4 月 2 日：借：咖啡机 2,000 英镑；贷：银行存款 2,000 英镑

3 Apr: Dr Furniture £500; Cr Cash £500 | 4 月 3 日：借：家具 500 英镑；贷：现金 500 英镑

5 Apr: Dr Purchases £800; Cr Trade Payables (Bean Supplier) £800 | 4 月 5 日：借：采购成本 800 英镑；贷：应付账款（Bean Supplier）800 英镑

8 Apr: Dr Cash £1,200; Cr Sales £1,200 | 4 月 8 日：借：现金 1,200 英镑；贷：销售收入 1,200 英镑

12 Apr: Dr Electricity Expense £150; Cr Cash £150 | 4 月 12 日：借：电费 150 英镑；贷：现金 150 英镑

15 Apr: Dr Trade Payables (Bean Supplier) £100; Cr Purchase Returns £100 | 4 月 15 日：借：应付账款（Bean Supplier）100 英镑；贷：采购退回 100 英镑

18 Apr: Dr Trade Payables (Bean Supplier) £400; Cr Bank £400 | 4 月 18 日：借：应付账款（Bean Supplier）400 英镑；贷：银行存款 400 英镑

22 Apr: Dr Trade Receivables (Green Office) £300; Cr Sales £300 | 4 月 22 日：借：应收账款（Green Office）300 英镑；贷：销售收入 300 英镑

25 Apr: Dr Cash £200; Cr Trade Receivables (Green Office) £200 | 4 月 25 日：借：现金 200 英镑；贷：应收账款（Green Office）200 英镑

30 Apr: Dr Rent Expense £800; Cr Bank £800 | 4 月 30 日：借：租金费用 800 英镑；贷：银行存款 800 英镑

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5. Balancing the Ledger Accounts | 结算分类账账户

After posting all entries, each ledger account must be balanced off. This involves calculating the difference between the debit and credit sides. For asset and expense accounts, the balance is usually a debit balance; for liability, capital, and income accounts, it is usually a credit balance.

所有分录过账完毕后，每个分类账账户必须结出余额。这就需要计算借方和贷方之间的差额。资产和费用类账户通常为借方余额；负债、资本和收入类账户通常为贷方余额。

Account	Total Debit	Total Credit	Balance
Cash	£15,000 + £1,200 + £200 = £16,400	£500 + £150 = £650	£15,750 Dr
Bank	£0	£2,000 + £400 + £800 = £3,200	£3,200 Cr (overdrawn)
Coffee Machine	£2,000	£0	£2,000 Dr
Furniture	£500	£0	£500 Dr
Trade Payables (Bean Supplier)	£100 + £400 = £500	£800	£300 Cr
Trade Receivables (Green Office)	£300	£200	£100 Dr
Sales	£0	£1,200 + £300 = £1,500	£1,500 Cr
Purchases	£800	£0	£800 Dr
Purchase Returns	£0	£100	£100 Cr
Electricity Expense	£150	£0	£150 Dr
Rent Expense	£800	£0	£800 Dr
Capital	£0	£15,000	£15,000 Cr

Note: The bank account shows a credit balance of £3,200, meaning the business has an overdraft. This is normal when payments exceed deposits.

注意：银行存款账户显示贷方余额 3,200 英镑，意味着企业出现透支。当支付金额超过存入金额时，这种情况是正常的。

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6. Extracting the Trial Balance | 编制试算平衡表

A trial balance lists all ledger account balances to check that total debits equal total credits. It is prepared before the financial statements. If the trial balance does not balance, we must look for errors such as omission, commission, or transposition.

试算平衡表列出所有分类账账户的余额，以检查借方总额是否等于贷方总额。它是在编制财务报表之前准备的。如果试算平衡表不平衡，必须查找错误，如遗漏错误、抵消错误或数字颠倒错误。

Account	Debit (£)	Credit (£)
Cash	15,750
Bank		3,200
Coffee Machine	2,000
Furniture	500
Trade Payables		300
Trade Receivables	100
Sales		1,500
Purchases	800
Purchase Returns		100
Electricity Expense	150
Rent Expense	800
Capital		15,000
Totals	20,100	20,100

The trial balance totals agree, confirming that our double-entry postings are arithmetically correct so far.

试算平衡表总额一致，确认我们到目前为止的复式记账分录在算术上是正确的。

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7. Preparing the Income Statement (Profit & Loss Account) | 编制利润表（损益表）

The income statement shows the business’s financial performance over a period. We calculate gross profit (sales less cost of goods sold) and then net profit (gross profit less expenses). For Green Leaves Café, cost of goods sold is purchases minus purchase returns, assuming no opening or closing inventory for simplicity (though in reality, we would adjust for inventory).

利润表显示企业在一段时期内的财务业绩。我们计算毛利（销售收入减去销售成本）和净利润（毛利减去费用）。对于绿叶咖啡屋，销售成本为采购成本减去采购退回，为了简化，假设没有期初和期末存货（尽管现实中我们需要调整存货）。

Sales: £1,500 | 销售收入：1,500 英镑

Less Cost of Sales: Purchases £800 − Purchase Returns £100 = £700 | 减销售成本：采购成本 800 英镑 − 采购退回 100 英镑 = 700 英镑

Gross Profit: £800 | 毛利：800 英镑

Less Expenses: Electricity £150 + Rent £800 = £950 | 减费用：电费 150 英镑 + 租金 800 英镑 = 950 英镑

Net Loss: (£150) | 净亏损：(150 英镑)

Green Leaves Café made a gross profit of £800, but after deducting operating expenses, it incurred a net loss of £150. This highlights the importance of controlling overheads.

绿叶咖啡屋实现了毛利 800 英镑，但在扣除运营费用后，产生了 150 英镑的净亏损。这凸显了控制间接费用的重要性。

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8. Preparing the Statement of Financial Position (Balance Sheet) | 编制财务状况表（资产负债表）

The balance sheet shows the financial position at the end of the period. It lists assets, liabilities, and capital. Using the accounting equation, we present non-current assets, current assets, current liabilities, and then calculate net assets and capital. The net loss reduces the capital.

资产负债表显示期末的财务状况。它列示资产、负债和资本。运用会计等式，我们列报非流动资产、流动资产、流动负债，然后计算净资产和资本。净亏损会减少资本。

Green Leaves Café – Statement of Financial Position as at 30 April 2025

绿叶咖啡屋 – 截至 2025 年 4 月 30 日的财务状况表

Non-current assets		£
Coffee Machine		2,000
Furniture		500
		2,500
Current assets
Cash	15,750
Trade Receivables	100	15,850
Total assets		18,350
Current liabilities
Bank Overdraft	3,200
Trade Payables	300	3,500
Net assets		14,850
Financed by:
Capital introduced	15,000
Less: Net loss	(150)	14,850

The balance sheet balances: total assets of £18,350 minus total liabilities of £3,500 equals capital of £14,850. This demonstrates the accounting equation in final form.

资产负债表平衡：总资产 18,350 英镑减去总负债 3,500 英镑等于资本 14,850 英镑。这以最终形式验证了会计等式。

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9. Analysing the Financial Performance | 分析财务表现

Despite a gross profit margin of approximately 53.3% (£800/£1,500), the high rent and initial lack of scale led to a net loss. The business also has a bank overdraft, meaning it relies on borrowing to fund operations. Key ratios like the current ratio (current assets / current liabilities) would be £15,850 / £3,500 ≈ 4.53, which is very healthy, indicating strong short-term liquidity. However, the negative net profit margin of -10% signals a need to increase sales or reduce fixed costs.

尽管毛利率约为 53.3%（800 英镑 / 1,500 英镑），但高昂的租金和初期规模不足导致了净亏损。企业还存在银行透支，意味着依赖借贷维持运营。关键比率如流动比率（流动资产 / 流动负债）为 15,850 英镑 / 3,500 英镑 ≈ 4.53，非常健康，表明短期流动性强劲。然而，-10% 的净利润率表明需要增加销售或降低固定成本。

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10. Common Errors and How to Avoid Them | 常见错误及如何避免

In KS3 accounting exercises, students often overlook the double-entry rule, forget to record the opposite entry, or misclassify expenses as assets. For example, paying rent is an expense (debit), not an asset. Another frequent mistake is not balancing the cash and bank accounts correctly when there is an overdraft. Always double-check that every transaction has two effects and that the trial balance totals match.

在 KS3 会计练习中，学生常会忽略复式记账规则，忘记记录对应分录，或将费用错误归类为资产。例如，支付租金是费用（借记），而不是资产。另一个常见错误是当存在透支时，未能正确结算现金和银行存款账户。务必反复检查每笔交易都有双重影响，并且试算平衡表总额一致。

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11. Extending the Case Study: Adjustments | 案例拓展：调整分录

In a more advanced scenario, we would consider year-end adjustments such as depreciation on the coffee machine and furniture, accruals for unpaid bills, and inventory counting. For instance, if the coffee machine has a useful life of 5 years, we might charge depreciation of £400 per year, or £33.33 per month, further reducing profit. Understanding these adjustments prepares students for the OCR GCSE level.

在更进阶的情境中，我们还要考虑年末调整，例如咖啡机和家具的折旧、未付账单的应计费用以及库存盘点。例如，如果咖啡机的使用年限为 5 年，每年折旧 400 英镑，每月约 33.33 英镑，这会进一步降低利润。理解这些调整为学生学习 OCR GCSE 课程做好准备。

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12. Summary of the Accounting Cycle | 会计循环小结

This practical exercise walked through the complete accounting cycle for a new small business: recording transactions, posting to ledgers, extracting a trial balance, and preparing the income statement and balance sheet. The case study demonstrates how accounting provides a clear picture of business health, enabling owners to make informed decisions. You can practice by changing the numbers or adding new transactions to see how they affect the financial statements.

本次实战演练完整走完了一家新设小企业的会计循环：记录交易、过账至分类账、编制试算平衡表，并最终形成利润表和资产负债表。案例表明，会计能够清晰反映企业健康状况，帮助所有者做出明智决策。你可以通过改变数字或增加新交易来练习，观察它们对财务报表的影响。

Published by TutorHao | Accounting Revision Series | aleveler.com

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