KS3 Cambridge Accounting: Case Study Practical Exercises | KS3 剑桥会计：案例分析实战演练

📚 KS3 Cambridge Accounting: Case Study Practical Exercises | KS3 剑桥会计：案例分析实战演练

Welcome to an engaging hands-on journey into the world of accounting. In this article, we will explore fundamental accounting principles through a detailed case study of a small business, ‘Baker’s Delight’. You will learn how to record transactions, prepare ledgers, balance accounts, and construct a simple trial balance. This practical exercise is designed for KS3 Cambridge learners to build confidence in applying accounting concepts step by step.

欢迎来到会计世界的一次动手实践之旅。在本文中，我们将通过一家小型企业”烘焙悦坊”的详细案例分析，探索基本会计原理。你将学习如何记录交易、编制分类账、平衡账户并构建简单的试算表。这个实战练习专为 KS3 剑桥阶段学生设计，帮助你逐步建立应用会计概念的自信心。

1. Meet Our Case Study Business | 认识我们的案例企业

Baker’s Delight is a small bakery owned by Mia. She started the business on 1st January 2025 with her own savings. The business sells cakes, bread, and pastries. Throughout January, several transactions took place. We will follow these events to see how accounting records are kept.

烘焙悦坊是 Mia 拥有的一家小型烘焙店。她于 2025 年 1 月 1 日用自己的积蓄创办了这家店。该店销售蛋糕、面包和酥点。在整个一月份，发生了若干笔交易。我们将跟踪这些事件，了解如何保持会计记录。

The objective is to maintain proper books using the double-entry system. Every transaction affects at least two accounts – one debit and one credit – ensuring the accounting equation (Assets = Liabilities + Capital) always balances.

目标是使用复式记账系统保持正确的账簿。每笔交易至少影响两个账户——一个借方和一个贷方——确保会计等式（资产 = 负债 + 资本）始终保持平衡。

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2. Initial Investment: Capital Introduced | 初始投资：投入资本

On 1st January, Mia deposited £15,000 of her personal savings into the business bank account. This is the capital she introduced. The entry is: Debit Bank account (asset increases), Credit Capital account (owner’s equity increases).

1 月 1 日，Mia 将她的个人储蓄 15,000 英镑存入企业银行账户。这是她投入的资本。分录为：借记银行账户（资产增加），贷记资本账户（所有者权益增加）。

Journal Entry:

Date	Details	Debit (£)	Credit (£)
1 Jan	Bank	15,000
	Capital		15,000

Always remember: an increase in an asset is a debit; an increase in capital is a credit.

始终记住：资产增加记借方；资本增加记贷方。

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3. Purchasing Equipment and Fittings | 购买设备与装修

On 2nd January, Mia bought an oven and baking equipment for £5,000, paying by cheque from the business bank account. This is a purchase of a non-current asset. Debit Equipment account, Credit Bank.

1 月 2 日，Mia 购买了烤箱和烘焙设备，花费 5,000 英镑，以企业银行支票付款。这是购买非流动资产。借记设备账户，贷记银行。

Journal Entry:

Date	Details	Debit (£)	Credit (£)
2 Jan	Equipment	5,000
	Bank		5,000

Asset of equipment increases (debit), while bank balance decreases (credit). The accounting equation remains in harmony.

设备资产增加（借方），同时银行余额减少（贷方）。会计等式保持平衡。

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4. Buying Inventory on Credit | 赊购存货

On 3rd January, Mia purchased flour, sugar, butter, and other ingredients worth £2,000 from Wholesale Foods Ltd on credit. This means the business now has inventory (an asset) and a liability to the supplier (trade payable).

1 月 3 日，Mia 从 Wholesale Foods Ltd 赊购了价值 2,000 英镑的面粉、糖、黄油等原材料。这意味着企业现在拥有存货（一项资产）和对供应商的负债（应付账款）。

Entry: Debit Purchases (or Inventory), Credit Trade Payable (Wholesale Foods Ltd).

分录：借记采购（或存货），贷记应付账款（Wholesale Foods Ltd）。

Date	Details	Debit (£)	Credit (£)
3 Jan	Purchases	2,000
	Trade Payable – Wholesale Foods		2,000

Notice that the purchase is recorded as an expense in the Purchases account, which will later be used to calculate cost of goods sold.

请注意，此项采购作为费用记入采购账户，该账户随后将用于计算销售成本。

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5. Cash Sales: Revenue Begins | 现金销售：收入开始

On 5th January, Baker’s Delight made its first cash sale: cakes and bread sold for £800 directly to customers. All cash received is deposited in the bank. The dual effect is: increase in Bank (debit) and increase in Sales revenue (credit).

1 月 5 日，烘焙悦坊实现了首笔现金销售：直接向顾客销售蛋糕和面包，收入 800 英镑。收到的所有现金存入银行。复式效应为：银行增加（借记），销售收入增加（贷记）。

Journal:

Date	Details	Debit (£)	Credit (£)
5 Jan	Bank	800
	Sales		800

Sales revenue increases the owner’s equity indirectly through profit. So, a credit to Sales reflects an increase in income.

销售收入通过利润间接增加了所有者权益。因此，贷记销售账户反映收入的增加。

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6. Credit Sale to a Café | 赊销给咖啡馆

On 8th January, Mia sold pastries worth £300 on credit to ‘The Morning Café’. No cash is received yet; instead, an asset ‘Trade Receivable’ is created. Debit Trade Receivable (Morning Café), Credit Sales.

1 月 8 日，Mia 向”晨光咖啡馆”赊销了价值 300 英镑的糕点。尚未收到现金；而是产生了资产”应收账款”。借记应收账款（晨光咖啡馆），贷记销售。

Date	Details	Debit (£)	Credit (£)
8 Jan	Trade Receivable – Morning Café	300
	Sales		300

This transaction highlights the difference between cash and credit sales. Revenue is recognised when earned, not necessarily when cash is received.

这笔交易突显了现销与赊销之间的区别。收入在赚得时确认，而不一定在收到现金时。

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7. Paying Expenses: Rent and Wages | 支付费用：租金与工资

On 15th January, Mia paid rent for the bakery premises, £1,200 for the month, by cheque. She also paid wages to a part-time assistant, £400. Both are expenses that reduce profit.

1 月 15 日，Mia 以支票支付烘焙店当月租金 1,200 英镑。她还支付了一名兼职工人的工资 400 英镑。这两项均为费用，会减少利润。

Entries: Debit Rent Expense £1,200, Credit Bank £1,200. Debit Wages Expense £400, Credit Bank £400.

分录： 借记租金费用 1,200 英镑，贷记银行 1,200 英镑。借记工资费用 400 英镑，贷记银行 400 英镑。

Date	Details	Debit (£)	Credit (£)
15 Jan	Rent Expense	1,200
	Bank		1,200
15 Jan	Wages Expense	400
	Bank		400

Remember: all expenses are debited because they decrease owner’s equity (profit), and the debit represents that decrease.

记住：所有费用记入借方，因为它们减少了所有者权益（利润），而借方代表这种减少。

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8. Receipt from a Credit Customer | 收到赊账客户的还款

On 20th January, The Morning Café paid £200 of the £300 they owed. This transaction reduces the asset ‘Trade Receivable’ and increases Bank. Debit Bank £200, Credit Trade Receivable £200.

1 月 20 日，晨光咖啡馆偿还了其所欠 300 英镑中的 200 英镑。该交易减少了资产”应收账款”，增加了银行账户。借记银行 200 英镑，贷记应收账款 200 英镑。

Date	Details	Debit (£)	Credit (£)
20 Jan	Bank	200
	Trade Receivable – Morning Café		200

Now Morning Café still owes £100, which will appear as a debit balance remaining in their account.

现在晨光咖啡馆仍欠 100 英镑，这将作为其账户中剩余的借方余额列示。

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9. Drawing: Personal Withdrawal | 提款：个人取用

On 25th January, Mia withdrew £600 from the business bank account for her personal use. This is known as drawings and reduces capital. Debit Drawings account, Credit Bank.

1 月 25 日，Mia 从企业银行账户提取了 600 英镑供个人使用。这被称为提款，并减少了资本。借记提款账户，贷记银行。

Date	Details	Debit (£)	Credit (£)
25 Jan	Drawings	600
	Bank		600

Drawings are not an expense; they are a reduction of owner’s capital directly. They are recorded in a separate drawings account to be deducted from capital at the end of the period.

提款不是费用；它们直接减少了所有者资本。提款记录在一个单独的提款账户中，在期末从资本中扣除。

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10. End-of-Period: Balancing the Accounts | 期末：结平账户

At the end of January, we need to balance each T-account and prepare a Trial Balance to check the accuracy of double entries. Let us bring all ledger accounts together.

一月底，我们需要结平每个 T 形账户并编制试算表，以检查复式记账的准确性。让我们把所有分类账集合起来。

Bank Account: Debits: Capital £15,000, Sales £800, Receivable £200. Total debits = £16,000. Credits: Equipment £5,000, Rent £1,200, Wages £400, Drawings £600. Total credits = £7,200. Closing debit balance = £16,000 – £7,200 = £8,800.

银行账户：借方：资本 15,000 英镑，销售 800 英镑，应收账款 200 英镑。借方合计 = 16,000 英镑。贷方：设备 5,000 英镑，租金 1,200 英镑，工资 400 英镑，提款 600 英镑。贷方合计 = 7,200 英镑。期末借方余额 = 16,000 – 7,200 = 8,800 英镑。

Capital Account: Credit £15,000. Balance remains £15,000 (credit).

资本账户：贷记 15,000 英镑。余额保持 15,000 英镑（贷方）。

Equipment: Debit £5,000 (debit balance).

设备：借记 5,000 英镑（借方余额）。

Purchases: Debit £2,000 (debit balance).

采购：借记 2,000 英镑（借方余额）。

Trade Payable: Credit £2,000 (credit balance).

应付账款：贷记 2,000 英镑（贷方余额）。

Sales: Credits: £800 + £300 = £1,100 (credit balance).

销售：贷方：800 + 300 = 1,100 英镑（贷方余额）。

Trade Receivable: Debit £300, Credit £200, debit balance = £100.

应收账款：借记 300 英镑，贷记 200 英镑，借方余额 = 100 英镑。

Rent Expense: Debit £1,200.

租金费用：借方 1,200 英镑。

Wages Expense: Debit £400.

工资费用：借方 400 英镑。

Drawings: Debit £600.

提款：借方 600 英镑。

The Trial Balance at 31 January 2025 should list all these balances. Total debits must equal total credits.

2025年1月31日的试算表应列出所有余额。借方总额必须等于贷方总额。

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11. Constructing the Trial Balance | 编制试算表

Below is the Trial Balance for Baker’s Delight as at 31 January 2025.

以下是烘焙悦坊截至2025年1月31日的试算表。

Account Name	Debit (£)	Credit (£)
Bank	8,800
Capital		15,000
Equipment	5,000
Purchases	2,000
Trade Payable		2,000
Sales		1,100
Trade Receivable	100
Rent Expense	1,200
Wages Expense	400
Drawings	600
Totals	18,100	18,100

Debits total £18,100 and credits total £18,100. The Trial Balance balances! This confirms our double-entry records are arithmetically correct.

借方总额 18,100 英镑，贷方总额 18,100 英镑。试算表平衡了！这确认了我们的复式记录在算术上是正确的。

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12. Reflecting on the Process | 过程反思

Through this case study, you have seen how each business event is captured using double-entry bookkeeping. From initial capital to sales, expenses, credit transactions, and drawings, every step maintains the fundamental accounting equation. The Trial Balance serves as a checkpoint, ensuring that for every debit there is an equal credit.

通过本次案例分析，你已经看到如何使用复式记账法记录每个商业事件。从初始资本到销售、费用、信用交易和提款，每一步都维护着基本会计等式。试算表起到检查点的作用，确保对于每一笔借方，都有一笔等额的贷方。

Key skills developed: identifying which accounts are affected, deciding whether to debit or credit, and balancing off accounts. These are the building blocks for preparing financial statements later, such as the income statement and balance sheet.

培养的关键技能：确定哪些账户受到影响，决定借记还是贷记，以及结平账户。这些都是日后编制财务报表（例如利润表和资产负债表）的基础模块。

Always remember: practice makes perfect. Try creating your own small business scenario and record all its transactions for a month. You will soon master the language of accounting.

永远记住：熟能生巧。尝试创建自己的小型企业情景，记录其一个月内的所有交易。你很快就能掌握会计这门语言。

Published by TutorHao | Accounting Revision Series | aleveler.com

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