📚 IGCSE CCEA Accounting: Case Study Practical Drill | IGCSE CCEA 会计：案例分析实战演练
This revision guide builds a full case study from source data to final accounts, using the CCEA IGCSE Accounting style. Work through the Harper Traders example to practise double entry, adjustments, final statements and ratio analysis in one continuous business scenario.
本复习指南按照 CCEA IGCSE 会计考试风格，从原始数据到最终财务报表构建一个完整案例。通过 Harper Traders 案例，你可以在一个连续的业务情景中练习复式记账、期末调整、最终报表和比率分析。
1. Why Case Study Practice Matters | 为什么案例分析实战重要
Case study questions in CCEA IGCSE Accounting test more than definitions. They require candidates to identify balances, apply double-entry rules, complete end-of-period adjustments, prepare final accounts and interpret ratios in one continuous scenario.
CCEA IGCSE 会计的案例分析题考查的不只是定义。它们要求考生在一个连续情景中识别余额、应用复式记账规则、完成期末调整、编制最终财务报表并解释比率。
Working through a full drill helps students avoid losing marks on presentation, arithmetic and interpretation. It also builds confidence for the longer written questions on Paper 2.
完整实战演练有助于学生避免在列示、计算和解释方面失分。它也为卷二较长的书面题建立信心。
2. Meet the Case: Harper Traders | 案例引入：Harper Traders
Harper Traders is a small retail business. The following balances were extracted at 1 January 2024.
Harper Traders 是一家小型零售企业。以下是 2024 年 1 月 1 日提取的账户余额。
| Item | 项目 | Amount | 金额 |
| Bank | 银行存款 | £4,200 |
| Inventory | 存货 | £12,500 |
| Trade receivables | 应收账款 | £3,800 |
| Equipment | 设备 | £15,000 |
| Trade payables | 应付账款 | £2,900 |
| Capital | 资本 | £32,600 |
During the year ended 31 December 2024, the following transactions took place.
在截至 2024 年 12 月 31 日的年度中，发生了以下交易。
| No | 序号 | Transaction | 交易 | Amount | 金额 |
| 1 | Purchased inventory on credit | 赊购存货 | £8,000 |
| 2 | Paid cash for inventory purchases | 现金购买存货 | £11,600 |
| 3 | Cash sales | 现金销售 | £18,500 |
| 4 | Credit sales | 赊销 | £14,200 |
| 5 | Received from trade receivables | 收回应收账款 | £12,600 |
| 6 | Paid to trade payables | 支付应付账款 | £9,400 |
| 7 | Paid rent | 支付租金 | £3,600 |
| 8 | Paid sundry expenses | 支付杂项费用 | £1,250 |
| 9 | Owner drawings | 业主提款 | £2,000 |
| 10 | Bought equipment on credit | 赊购设备 | 更多咨询请联系16621398022（同微信）
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