📚 Year 11 CCEA Accounting: Case Study Practice | Year 11 CCEA 会计案例分析实战演练
Welcome to this comprehensive case study walkthrough designed for Year 11 CCEA Accounting students. Through the fictional business 'Sarah's Boutique', you will practise a complete accounting cycle - from the very first journal entries through to the income statement and the statement of financial position. Every step is broken down with clear explanations, worked calculations and examiner-style commentary, so you can master the essential skills that CCEA rewards in the examination.
欢迎来到这篇专为 Year 11 CCEA 会计学生设计的综合案例分析实战演练。通过虚构企业“莎拉的精品店”，你将练习从最初的日记账分录，一直到利润表和财务状况表的完整会计循环。每一步都配有清晰的解释、完整的计算过程以及贴近考官的点评，帮助你掌握 CCEA 考试真正看重的关键技能。
1. Introducing the Case Study: Sarah's Boutique | 案例介绍：莎拉的精品店
Sarah Williams decided to open a clothing boutique. She invested £10,000 of her own savings and obtained a £5,000 bank loan. All funds were deposited into the business bank account. This case study will guide you through recording transactions, making period-end adjustments and preparing the final financial statements. You will need to apply your knowledge of double-entry bookkeeping, trial balance preparation, depreciation, bad debt provisions and bank reconciliation.
莎拉·威廉姆斯决定开一家服装精品店。她投入了 10,000 英镑的个人储蓄，并获得了 5,000 英镑的银行贷款。所有资金都存入了企业银行账户。本案例将引导你完成记录交易、期末调整和编制最终财务报表的全过程。你需要运用复式记账、试算平衡表编制、折旧、坏账准备和银行对账等知识。
A common mistake in CCEA case study questions is to jump straight into numbers without first building a mental map of the business. Before writing anything, identify: who owns the business, where the money came from, what was bought, and what is still owed at the year end. These four questions tell you exactly which accounts you will need.
在 CCEA 案例分析题中，一个常见错误就是还没理清业务框架就急着算数字。动笔之前，先确认四件事：企业归谁所有、资金从哪来、买了什么、年末还欠什么。这四个问题会直接告诉你需要用到哪些会计科目。
| Item 项目 | Amount 金额 |
|---|---|
| Owner's capital 业主资本 | £10,000 |
| Bank loan 银行贷款 | £5,000 |
| Fixtures and fittings (cost) 店铺装置与设备（成本） | £6,000 |
| Delivery van (cost) 送货车（成本） | £7,000 |
| Credit purchases 赊购 | £14,000 |
| Cash sales 现金销售 | £12,000 |
| Credit sales 赊销 | £10,000 |
| Closing inventory 期末存货 | £2,400 |
All figures in this walkthrough are deliberately simplified so that the arithmetic stays clean and you can concentrate on the accounting principles rather than on long division.
本文所有数字都经过刻意简化，以保证运算整洁，让你把注意力放在会计原理本身，而不是繁琐的除法计算上。
2. Recording the Opening Capital | 记录初始资本
When a business starts, the owner's capital and any loans received must first be recorded in the journal before posting to the ledger. Sarah invested £10,000 and received a £5,000 bank loan. The total cash deposited into the business bank account was therefore £15,000. The journal entry is: Dr Bank £15,000, Cr Capital £10,000, Cr Bank Loan £5,000. This increases the bank asset and creates the capital and liability accounts.
企业启动时，必须先将业主投入的资本和获得的贷款记录在日记账中，然后过账到分类账。莎拉投入了 10,000 英镑并获得了 5,000 英镑银行贷款。因此存入企业银行账户的现金总额为 15,000 英镑。日记账分录为：借：银行存款 15,000 英镑，贷：资本 10,000 英镑，贷：银行贷款 5,000 英镑。这增加了银行存款资产，并设立了资本和负债账户。
Notice the key principle: the total of the debits must always equal the total of the credits. Here, one debit of £15,000 is matched by two credits of £10,000 and £5,000. CCEA frequently awards marks purely for the correct debit and credit being in the right accounts, even before the amount is checked.
请注意核心原则：借方合计永远等于贷方合计。这里一笔 15,000 英镑的借方，对应 10,000 英镑和 5,000 英镑两笔贷方。在 CCEA 评分
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