📚 IGCSE OCR Accounting: Case Study Hands-on Practice | IGCSE OCR 会计：案例分析实战演练
Case studies bring accounting principles to life. By working through a complete set of transactions for a small business, you can see how journal entries flow into ledgers, a trial balance, adjustments, and eventually the financial statements. This hands-on walkthrough mirrors the practical application questions you will face in your IGCSE OCR Accounting exam, helping you build confidence and accuracy.
案例学习能把会计原理应用到实际中。通过处理一家小企业的全套交易，你可以清楚看到分录如何过账到分类账、编制试算平衡表、进行调整并最终形成财务报表。这里的实战演练完全对应 IGCSE OCR 会计考试中的应用题，帮助你建立自信、提高准确度。
1. Case Study Background | 案例背景
Alex Bright opens a small bookshop on 1 January 2025. He invests $10,000 cash as capital. During the year, the following transactions occur:
Alex Bright 在 2025 年 1 月 1 日开设了一家小书店，投入现金 10,000 美元作为资本。本年度发生以下交易：
- Purchased shelving (non-current asset) for cash $2,000. 以现金 2,000 美元购买书架（非流动资产）。
- Bought inventory on credit from Page Supplies for $3,000. 从 Page Supplies 赊购存货 3,000 美元。
- Cash sales of books totalled $1,500. 书籍现金销售合计 1,500 美元。
- Credit sales to Oak School amounted to $800. 向 Oak School 赊销 800 美元。
- Paid rent $600 and wages $400 in cash. 用现金支付租金 600 美元、工资 400 美元。
- Received $500 from Oak School in part settlement of its account. 收到 Oak School 还款 500 美元。
- At year-end, inventory on hand was valued at $2,100. 年末，库存存货价值为 2,100 美元。
- It is estimated that 5% of trade receivables will be uncollectible. 估计 5% 的应收账款将无法收回。
- Shelving is depreciated at 5% per annum using the straight-line method. 书架按直线法每年 5% 计提折旧。
- An electricity bill for $100 is outstanding at the year-end. 年末有未付电费账单 100 美元。
The accounting year ends on 31 December 2025. All workings must be shown. 会计年度截止于 2025 年 12 月 31 日，所有计算过程需列示。
2. Recording Transactions in Journals | 日记账记录交易
Every transaction starts with a journal entry. Below are the double-entry records for the year. In the IGCSE exam, you may be asked to prepare journal entries for specific transactions, so it is essential to identify the debit and credit for each.
每笔交易都从日记账分录开始。以下是本年度的复式记账记录。IGCSE 考试可能要求你为特定交易编制分录，因此识别每笔交易的借方和贷方至关重要。
1 Jan: Capital introduced Dr Cash $10,000 Cr Capital $10,000 (Owner invested cash). 借：现金 10,000 贷：资本 10,000 (业主投入现金)。
Purchase of shelving Dr Shelving $2,000 Cr Cash $2,000 (Non-current asset bought). 借：书架 2,000 贷：现金 2,000 (购买非流动资产)。
Credit purchase of inventory Dr Purchases $3,000 Cr Trade payables – Page Supplies $3,000 (Goods bought on credit). 借：采购 3,000 贷：应付账款 – Page Supplies 3,000 (赊购商品)。
Cash sales Dr Cash $1,500 Cr Sales revenue $1,500 (Cash received from customers). 借：现金 1,500 贷：销售收入 1,500 (收到顾客现金)。
Credit sales Dr Trade receivables – Oak School $800 Cr Sales revenue $800 (Goods sold on credit). 借：应收账款 – Oak School 800 贷：销售收入 800 (赊销商品)。
Rent and wages Dr Rent expense $600, Dr Wages expense $400 Cr Cash $1,000 (Expenses paid). 借：租金费用 600，借：工资费用 400 贷：现金 1,000 (支付费用)。
Receipt from receivable Dr Cash $500 Cr Trade receivables – Oak School $500 (Partial collection). 借：现金 500 贷：应收账款 – Oak School 500 (部分收款)。
3. Posting to Ledger Accounts | 过账至分类账
After journalising, each entry is posted to the relevant ledger accounts. T-accounts provide a visual summary of all movements. Here are the key accounts (abbreviated).
记录分录后，每一笔都会过账到相应的分类账账户。T 型账户能够直观汇总所有变动。以下是主要账户（简化）。
Cash account: Debit side: Capital $10,000, Sales $1,500, Receivable $500 → Total debits $12,000. Credit side: Shelving $2,000, Rent $600, Wages $400 → Total credits $3,000. Closing debit balance c/d $9,000.
现金账户： 借方：资本 10,000，销售收入 1,500，应收账款 500 → 借方合计 12,000。贷方：书架 2,000，租金 600，工资 400 → 贷方合计 3,000。余额结转借方 9,000。
Trade receivables: Debit Oak School $800, Credit Cash $500 → Balance c/d $300.
应收账款： 借方 Oak School 800，贷方现金 500 → 余额结转借方 300。
Purchases: Debit $3,000 (from credit purchase).
采购： 借方 3,000（赊购）。
Sales revenue: Credit $1,500 + $800 = $2,300.
销售收入： 贷方 1,500 + 800 = 2,300。
Expenses: Rent $600 (Dr), Wages $400 (Dr).
费用： 租金 600（借），工资 400（借）。
Note that inventory is not yet in the ledger – it will be recorded at the year-end adjustment. 注意存货还未出现在分类账中，它将在年末调整时记录。
4. Preparing the Trial Balance | 编制试算平衡表
Before adjustments, a trial balance is extracted from the ledger balances to check the arithmetic accuracy of double entry. Here is the unadjusted trial balance as at 31 December 2025.
进行调整前，先从分类账余额编制试算平衡表，以检验复式记账的算术准确性。以下是 2025 年 12 月 31 日的调整前试算平衡表。
| Account | Debit ($) | Credit ($) |
|---|---|---|
| Cash | 9,000 | |
| Trade receivables | 300 | |
| Shelving | 2,000 | |
| Purchases | 3,000 | |
| Rent expense | 600 | |
| Wages expense | 400 | |
| Capital | 10,000 | |
| Sales revenue | 2,300 | |
| Trade payables | 3,000 | |
| Totals | 15,300 | 15,300 |
Both sides equal $15,300, so the trial balance agrees. However, several end-of-year adjustments are still required before we can prepare the final accounts.
借贷双方均为 15,300 美元，试算平衡表平衡。不过，在编制最终报表前仍需进行若干年末调整。
5. Adjustments for Accruals and Prepayments | 应计与预付调整
An electricity bill of $100 is outstanding. Under the accruals concept, expenses must be matched to the period in which they are incurred. The adjustment increases the electricity expense and creates a liability.
有一笔 100 美元的电费未付。根据应计概念，费用必须与产生的期间相匹配。该调整将增加电费并产生一项负债。
Journal: Dr Electricity expense $100 Cr Accrued expenses (current liability) $100. After this, total electricity expense for the year is $100, and the trial balance will include a new credit balance of $100 in accrued expenses.
分录：借：电费 100 贷：应计费用（流动负债）100。调整后，全年的电费总额为 100 美元，试算平衡表中将新增应计费用贷方余额 100 美元。
No prepayments exist in this case. Always check whether an expense has been paid in advance or is in arrears. IGCSE questions frequently test these adjustments.
本例中不存在预付费用。务必检查费用是预付还是拖欠，IGCSE 考题经常考查这类调整。
6. Depreciation of Non-current Assets | 非流动资产折旧
Shelving costing $2,000 is depreciated at 5% per annum on a straight-line basis. Depreciation spreads the cost of a non-current asset over its useful life.
成本为 2,000 美元的书架按每年 5% 直线折旧。折旧将非流动资产的成本在其使用寿命内分摊。
Annual depreciation = $2,000 × 5% = $100
年折旧额 = 2,000 × 5% = 100 美元
Journal: Dr Depreciation expense $100 Cr Accumulated depreciation – shelving $100. Accumulated depreciation is a contra-asset account that reduces the carrying amount of shelving to $1,900 in the statement of financial position.
分录：借：折旧费用 100 贷：累计折旧 – 书架 100。累计折旧是一个资产抵减账户，将使书架的账面净值在财务状况表中减至 1,900 美元。
7. Provision for Doubtful Debts | 坏账准备
At the year-end, trade receivables stand at $300. Management estimates that 5% may be uncollectible. An allowance for doubtful debts is created to show receivables at their expected recoverable amount.
年末应收账款余额为 300 美元。管理层估计其中 5% 可能无法收回，因此需要计提坏账准备，以使应收账款按其预期可收回金额列示。
Allowance required = $300 × 5% = $15
所需准备 = 300 × 5% = 15 美元
Since there is no opening allowance, the full $15 is charged as an expense. Journal: Dr Irrecoverable debts expense $15 Cr Allowance for doubtful debts $15. The statement of financial position will show trade receivables net of this allowance at $285.
由于期初没有余额，全额 15 美元计入费用。分录：借：坏账费用 15 贷：坏账准备 15。财务状况表将列示应收账款扣除准备后的净额 285 美元。
8. Calculating Cost of Sales and Closing Inventory | 计算销售成本与期末存货
IGCSE OCR Accounting often uses a periodic inventory system. The cost of sales is determined at the year-end by adjusting the purchases account with opening and closing inventories.
IGCSE OCR 会计通常采用定期盘存制。销售成本在年末通过对采购账户进行期初、期末存货的调整来确定。
Cost of Sales = Opening Inventory + Purchases – Closing Inventory
销售成本 = 期初存货 + 采购 – 期末存货
Opening inventory was $0. Closing inventory is valued at $2,100. Purchases were $3,000. Therefore, Cost of Sales = $0 + $3,000 – $2,100 = $900. The double entry to reflect closing inventory is: Dr Inventory (asset) $2,100 Cr Income Statement (Cost of Sales) $2,100. The purchases account balance of $3,000 is transferred to the income statement as part of cost of sales. Net effect: $3,000 debit to cost of sales and $2,100 credit yields a net cost of sales of $900.
期初存货为 0，期末存货价值 2,100 美元，采购为 3,000 美元。销售成本 = 0 + 3,000 – 2,100 = 900 美元。反映期末存货的分录为：借：存货（资产）2,100 贷：利润表（销售成本）2,100。采购账户余额 3,000 美元结转至利润表作为销售成本的一部分。最终净影响：销售成本借方 3,000 减去贷方 2,100 等于净销售成本 900 美元。
This adjustment ensures that only the cost of goods actually sold is matched against sales revenue.
这一调整确保只有实际已售商品的成本才能与销售收入配比。
9. Preparation of the Income Statement | 编制利润表
Now all figures are ready to compile the income statement for the year ended 31 December 2025.
现在所有数据已齐备，可以编制截至 2025 年 12 月 31 日的利润表。
| Income Statement for the year ended 31 Dec 2025 | |
|---|---|
| Sales revenue | $2,300 |
| Cost of sales | ($900) |
| Gross profit | $1,400 |
| Less expenses: | |
| Rent | 600 |
| Wages | 400 |
| Depreciation | 100 |
| Electricity | 100 |
| Irrecoverable debts expense | 15 |
| Total expenses | 1,215 |
| Profit for the year | $185 |
The business earned a net profit of $185, which will be added to Alex's capital in the balance sheet.
该企业实现净利润 185 美元，这笔利润将在资产负债表中增加 Alex 的资本。
10. Preparation of the Statement of Financial Position | 编制财务状况表
The statement of financial position (balance sheet) shows the assets, liabilities and capital as at 31 December 2025.
财务状况表（资产负债表）列示 2025 年 12 月 31 日的资产、负债和资本。
| Statement of Financial Position as at 31 Dec 2025 | |
|---|---|
| ASSETS | |
| Non-current assets | $ |
| Shelving (2,000 – 100) | 1,900 |
| Current assets | |
| Inventory | 2,100 |
| Trade receivables (300 – 15 allowance) | 285 |
| Cash | 9,000 |
| Total current assets | 11,385 |
| Total assets | 13,285 |
| CAPITAL AND LIABILITIES | |
| Capital (10,000 + 185 profit) | 10,185 |
| Current liabilities | |
| Trade payables | 3,000 |
| Accrued expenses | 100 |
| Total current liabilities | 3,100 |
| Total capital and liabilities | 13,285 |
pital + Liabilities) holds perfectly. This confirms the overall accuracy of our double-entry system.
会计等式（资产 = 资本 + 负债）完全成立，这验证了我们复式记账体系的整体准确性。
11. Ratio Analysis and Interpretation | 比率分析与解读
Exam questions often require you to calculate and comment on ratios. Let us compute a few key ones for Alex’s bookshop. Published by TutorHao | IGCSE Accounting Revision Series | aleveler.com
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