📚 KS3 AQA Accounting: Practical Case Study Exercises | KS3 AQA 会计：案例分析实战演练
This article walks you through a complete accounting case study for John’s Bike Shop. You will see how to record transactions using double-entry rules, post to ledger accounts, extract a trial balance, and prepare final accounts. Hands-on practice is the best way to master the foundations of accounting at KS3, especially when aiming for AQA-style questions that test application skills.
本文将通过 John’s 自行车店的完整会计案例进行实战演练。你将学习如何运用复式记账法记录交易、过账到分类账户、编制试算平衡表并生成期末报表。动手演练是掌握 KS3 会计基础的最佳途径，尤其适合应对 AQA 风格中侧重应用的题目。
1. Introduction to Case Study – John’s Bike Shop | 案例分析介绍 – John’s 自行车店
John starts a small business, John’s Bike Shop, selling bicycles and accessories. He invests £10,000 of his own money into the business on 1 January. Throughout the month, he buys equipment, purchases inventory, makes cash and credit sales, and incurs expenses. We will use this realistic scenario to explore how every transaction affects the accounting equation and how to produce reliable financial information.
John 开了一家名为 John’s 自行车店的小型企业，销售自行车和配件。他在 1 月 1 日向企业投入自有资金 £10,000。在这个月里，他购买设备、购入存货、进行现金与赊账销售并产生费用。我们将借助这个真实场景探究每笔交易如何影响会计等式，以及如何生成可靠的财务信息。
2. Recording Transactions – The Double-Entry System | 记录交易 – 复式记账法
Every business transaction has two effects, which is why we use the double-entry system. The fundamental rule is that for every debit, there must be a corresponding credit of equal value. This preserves the accounting equation: Assets = Liabilities + Owner’s Equity. Below are the transactions for January, each analysed using the dual effect principle.
每笔企业交易都有双重影响，因此我们采用复式记账法。基本规则是：有借必有贷，借贷必相等。这保证了会计等式：资产 = 负债 + 所有者权益。下面列出了 John’s 自行车店 1 月份的交易，每笔都按双重影响原则进行了分析。
Assets = Liabilities + Owner’s Equity
资产 = 负债 + 所有者权益
Transaction 1: Owner invests £10,000 cash. Debit Cash (asset increase), Credit Capital (equity increase).
交易 1：所有者投入现金 £10,000。借记 现金（资产增加），贷记 资本（权益增加）。
Transaction 2: Buys equipment for cash £3,000. Debit Equipment (asset), Credit Cash (asset decrease).
交易 2：用现金 £3,000 购买设备。借记 设备（资产），贷记 现金（资产减少）。
Transaction 3: Buys 10 bicycles as inventory for cash £2,000 (£200 each). Debit Inventory (asset), Credit Cash.
交易 3：用现金 £2,000 购入 10 辆自行车作为存货（每辆 £200）。借记 存货（资产），贷记 现金。
Transaction 4: Sells 4 bicycles for cash, total £1,000 (selling price £250 each). The cost of these bicycles was £800. Two effects: Debit Cash £1,000, Credit Sales Revenue £1,000; also Debit Cost of Sales £800, Credit Inventory £800.
交易 4：现金销售 4 辆自行车，收入 £1,000（每辆售价 £250）。这些自行车的成本为 £800。双重影响：借记 现金 £1,000，贷记 销售收入 £1,000；同时借记 销售成本 £800，贷记 存货 £800。
Transaction 5: Pays rent expense £500 cash. Debit Rent Expense (equity reduction), Credit Cash.
交易 5：支付现金房租 £500。借记 房租费用（权益减少），贷记 现金。
Transaction 6: Purchases accessories on credit from Supplier X for £300. Debit Inventory, Credit Accounts Payable (liability).
交易 6：从 X 供应商赊购配件，金额 £300。借记 存货，贷记 应付账款（负债）。
Transaction 7: Sells 2 bicycles on credit to Customer Y for £600 (£300 each), cost £400. Debit Accounts Receivable (asset) £600, Credit Sales Revenue £600; Debit Cost of Sales £400, Credit Inventory £400.
交易 7：赊销 2 辆自行车给 Y 客户，售价 £600（每辆 £300），成本 £400。借记 应收账款（资产）£600，贷记 销售收入 £600；借记 销售成本 £400，贷记 存货 £400。
Transaction 8: End-of-month adjustment: depreciation on equipment, straight-line 10% per year. Monthly charge = £3,000 × 10% ÷ 12 = £25. Debit Depreciation Expense £25, Credit Accumulated Depreciation (contra-asset) £25.
交易 8：月末调整：设备折旧，直线法年折旧率 10%。每月折旧费用 = £3,000 × 10% ÷ 12 = £25。借记 折旧费用 £25，贷记 累计折旧（资产抵减）£25。
3. Journal Entries and Ledger Accounts | 日记账分录与分类账
After identifying the dual effects, we record each transaction in the general journal. The journal shows the date, account titles, and debit/credit amounts. These entries are then posted to individual ledger accounts. The table below summarises the journal for the month.
在确定双重影响后，我们将每笔交易记入普通日记账。日记账列示日期、账户名称和借贷金额。随后这些分录被过账到各个分类账户。下表汇总了本月的日记账。
| Date | Account & Explanation | Debit (£) | Credit (£) |
|---|---|---|---|
| 1 Jan | Cash Capital |
10,000 | 10,000 |
| 3 Jan | Equipment Cash |
3,000 | 3,000 |
| 5 Jan | Inventory Cash |
2,000 | 2,000 |
| 10 Jan | Cash Sales Revenue Cost of Sales Inventory |
1,000
800 |
1,000
800 |
| 15 Jan | Rent Expense Cash |
500 | 500 |
| 20 Jan | Inventory Accounts Payable |
300 | 300 |
| 25 Jan | Accounts Receivable Sales Revenue Cost of Sales Inventory |
600
400 |
600
400 |
| 31 Jan | Depreciation Expense Accumulated Depreciation |
25 | 25 |
Each T-account in the ledger shows the date, opposite side of the entry, and amount. For example, the Cash account will have debits from the owner’s investment and the cash sale, and credits for equipment, inventory, and rent payments.
分类账中的每个 T 型账户都显示了日期、对应科目和金额。例如，现金账户借方记录所有者的投资和现金销售收入，贷方记录设备购买、存货购买和房租支付。
4. Balancing Ledger Accounts | 结平分类账
At the month end, we balance each ledger account to find its closing balance. The Cash account receives total debits of £11,000 (£10,000 + £1,000) and total credits of £5,500 (£3,000 + £2,000 + £500). The balance carried down (c/d) is a debit of £5,500, representing the cash still in the business.
月末，我们结平每个分类账账户以求出期末余额。现金账户借方发生额合计 £11,000（£10,000+£1,000），贷方合计 £5,500（£3,000+£2,000+£500）。结转下期的余额（c/d）为借方 £5,500，代表企业留存的现金。
Inventory movements are: purchased bicycles £2,000 + accessories £300, then after cost of sales of £800 and £400, the closing inventory quantity is 4 bicycles plus accessories costing £300. Closing inventory value = (4 × £200) + £300 = £1,100. This is a debit balance.
存货变动：购入自行车 £2,000 + 配件 £300，减去销售成本 £800 和 £400 后，期末存货数量为 4 辆自行车加上成本 £300 的配件。期末存货价值 = (4 × £200) + £300 = £1,100，为借方余额。
Accounts Receivable shows a debit balance of £600, and Accounts Payable a credit balance of £300. The Equipment account has a debit balance of £3,000, while Accumulated Depreciation holds a credit balance of £25. All revenue and expense accounts are balanced to zero and their balances are carried to the income statement.
应收账款为借方余额 £600，应付账款为贷方余额 £300。设备账户有借方余额 £3,000，而累计折旧有贷方余额 £25。所有收入与费用账户均结平至零，其余额结转到利润表中。
5. Trial Balance Preparation | 试算平衡表编制
A trial balance lists all ledger accounts with their balances in two columns: debit and credit. Its purpose is to check the arithmetical accuracy of the double-entry records. If total debits equal total credits, the books are said to be ‘in balance’. Below is the trial balance for John’s Bike Shop as at 31 January.
试算平衡表列示所有分类账账户及其余额，分借方和贷方两栏。其目的是检查复式记账记录的算术准确性。如果借方总额等于贷方总额，就称账目“平衡”。以下为 John’s 自行车店 1 月 31 日的试算平衡表。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 5,500 | |
| Accounts Receivable | 600 | |
| Inventory | 1,100 | |
| Equipment | 3,000 | |
| Accumulated Depreciation | 25 | |
| Accounts Payable |
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