📚 IGCSE WJEC Accounting: Case Study Practical Drill | IGCSE WJEC 会计：案例分析实战演练
This article presents a realistic case study designed to test your ability to apply IGCSE WJEC accounting principles in a practical business context. You will follow a small sole trader's transactions over a financial period, complete essential accounting records, prepare final accounts, and perform ratio analysis to evaluate performance. Work through each section step by step, and check your understanding before moving on.
本文通过一个贴近实际的案例研究，检验你在现实商业环境中运用 IGCSE WJEC 会计原理的能力。你将跟随一个个体经营者在某一会计期间的交易，完成关键会计记录、编制最终财务报表，并进行比率分析以评估企业绩效。请按顺序逐步完成每一部分，并在进入下一部分前检查自己的理解。
1. Meet the Business – Case Background | 认识企业——案例背景
Alex Green runs 'Green Gadgets', a retail business selling small electronic accessories. The business is registered as a sole trader. Alex buys stock from wholesalers and sells to the public at a mark-up of 50% on cost. The financial year ends on 31 December 2025. You are given the following trial balance as at 30 November 2025, and asked to process transactions that occurred in December to compile the final accounts.
亚历克斯·格林经营着一家名为 'Green Gadgets' 的零售企业，销售小型电子配件，注册为个体经营者。亚历克斯从批发商处采购商品，以成本加成 50% 的价格向公众出售。财务年度结束日为 2025 年 12 月 31 日。以下给出 2025 年 11 月 30 日的试算表，你需要处理 12 月发生的交易，以编制最终财务报表。
| Account Name | Dr (£) | Cr (£) |
|---|---|---|
| Capital | 45,000 | |
| Drawings | 3,000 | |
| Sales | 82,000 | |
| Purchases | 48,500 | |
| Inventory (1 Jan 2025) | 6,200 | |
| Trade receivables | 7,500 | |
| Trade payables | 5,000 | |
| Rent and rates | 4,800 | |
| Wages | 8,200 | |
| General expenses | 1,100 | |
| Equipment at cost | 20,000 | |
| Provision for depreciation (equipment) | 6,000 | |
| Bank | 3,700 | |
| Cash | 100 | |
| Bad debts recovered | 200 | |
| Loan (5-year) | 6,000 | |
| Totals | 103,200 | 103,200 |
Note: Bad debts recovered is a credit balance because a previously written-off debt was unexpectedly received. This will be treated as other income.
注意：坏账收回为贷方余额，因为此前已核销的债务被意外收回，将作为其他收益处理。
2. Recording December Transactions | 记录 12 月交易
During December, the following transactions took place. For each, identify the double-entry effect and update the relevant ledger accounts mentally before proceeding.
12 月发生了以下交易。在继续之前，请对每一笔交易确定其复式记账的影响，并在头脑中更新相关分类账户。
Dec 2: Sold goods on credit to M. Singh for £2,400 (cost £1,600). Terms: 2/10 net 30.
12 月 2 日：赊销商品给 M. Singh，销售额 £2,400（成本 £1,600）。付款条件：2/10，净 30 天。
Dec 5: Received a cheque from a trade receivable, £1,960, in full settlement of a debt of £2,000. The discount was not taken at the time of original sale.
12 月 5 日：收到一张来自应收账款的支票 £1,960，用于全额结清一笔 £2,000 的债务。原始销售时未考虑折扣。
Dec 8: Paid trade payables £4,500 by cheque, receiving a 2% cash discount of £90.
12 月 8 日：通过支票支付应付账款 £4,500，获得 2% 的现金折扣 £90。
Dec 12: M. Singh returned goods with a selling price of £600 (cost £400) due to a minor defect.
12 月 12 日：M. Singh 因微小瑕疵退回售价 £600（成本 £400）的商品。
Dec 16: Owner took £150 cash from the till for personal use.
12 月 16 日：业主从收银机中取出 £150 现金供个人使用。
Dec 20: Paid December wages of £700 and general expenses £130 in cash.
12 月 20 日：用现金支付 12 月工资 £700 和杂项费用 £130。
Dec 23: Purchased additional equipment for £2,000 on credit from Office Supplies Ltd.
12 月 23 日：从 Office Supplies Ltd 赊购额外设备，价值 £2,000。
Dec 28: Received a bank statement showing bank charges of £80 not yet recorded in the cash book.
12 月 28 日：收到银行对账单，显示未入账的银行手续费 £80。
3. Adjustments Needed at Year-End | 年末需做的调整
Before the final accounts can be prepared, the following adjustments must be recognised. Apply the accruals (matching) concept to each.
在编制最终财务报表前，必须确认以下调整。请对每一项运用权责发生制（配比）原则。
Closing inventory on 31 December 2025 was valued at £5,800.
2025 年 12 月 31 日的期末存货估值为 £5,800。
Accrued wages of £250 were owing at the year end.
年末尚有应付工资 £250 未付。
Rent of £600 has been prepaid for January 2026.
已预付 2026 年 1 月的租金 £600。
Depreciation on equipment is charged at 10% per annum on cost using the straight-line method. The new equipment purchased in December should be depreciated for the full year, but to simplify we will charge a full year’s depreciation on all equipment held at year-end. (Note: In WJEC, you may be instructed to apportion, but here a consistent policy is applied.)
设备折旧按成本价的 10% 计提，采用直线法。12 月新购入的设备按理应计提全年折旧，但为简化，年末持有设备全部计提全年折旧。（注：WJEC 可能要求按时间分配，此处采用统一政策。）
Of the trade receivables balance after recording December transactions, £400 is considered irrecoverable and must be written off. Additionally, a provision for doubtful debts of 5% of the remaining receivables is to be created.
在记录 12 月交易后的应收账款余额中，£400 被认为是无法收回的坏账，需予核销。此外，应按剩余应收账款的 5% 计提坏账准备。
Loan interest for the year of £300 has not yet been paid or recorded.
本年贷款利息 £300 尚未支付或入账。
4. Updating the Ledger and Trial Balance | 更新分类账与试算表
You should now update the trial balance figures to reflect December transactions and adjustments. Below is a summary of the revised balances before the income statement and balance sheet are prepared. Work through the numbers yourself, then compare.
现在你需要更新试算表数字，以反映 12 月的交易和调整。下面是编制收益表和资产负债表前的汇总余额。请自己计算一遍，然后进行比较。
| Account | Revised Dr (£) | Revised Cr (£) |
|---|---|---|
| Capital | 45,000 | |
| Drawings (3,000 + 150 + 150 cash?) | 3,300 | |
| Sales (82,000 + 2,400 - 600 return) | 83,800 | |
| Purchases | 48,500 | |
| Inventory (1 Jan 2025) | 6,200 | |
| Trade receivables (see calculation) | 6,960 | |
| Allowance for doubtful debts (5% of 6,560?) | 328 | |
| Trade payables (5,000 - 4,500 + 2,000) | 2,500 | |
| Rent and rates (4,800 - 600 prepaid) | 4,200 | |
| Wages (8,200 + 700 Dec + 250 accrued) | 9,150 | |
| General expenses (1,100 + 130) | 1,230 | |
| Equipment at cost (20,000 + 2,000) | 22,000 | |
| Provision for depreciation (6,000 + 2,200*) | 8,200 | |
| Bank (3,700 + 1,960 - 4,500 ... adjust) | ? (see note) | |
| Cash (100 - 150 - 830?) | ? | |
| Discount received | 90 | |
| Discount allowed | 40 | |
| Bad debts recovered | 200 | |
| Bad debts written off | 400 | |
| Loan | 6,000 | |
| Loan interest payable | 300 | |
| Prepaid rent | 600 | |
| Accrued wages | 250 | |
| Bank charges | 80 |
*Depreciation: (20,000 + 2,000) × 10% = £2,200. The accumulated depreciation becomes £8,200.
*折旧：(20,000 + 2,000) × 10% = £2,200。累计折旧变为 £8,200。
Note: The bank and cash balances require careful updating. For illustrative purposes, we will assume the final cash book shows bank £1,140 (debit) and cash £0 after all movements. Verify this yourself by preparing a cash book summary. The important point is that all items have been captured.
注：银行和现金余额需要仔细更新。为便于说明，我们假设最终现金簿显示银行存款余额 £1,140（借方），现金余额 £0。请通过编制现金簿汇总表自行验证。重要的是所有项目均已纳入。
5. Cost of Sales Calculation | 销售成本计算
The cost of goods sold is a vital figure in determining gross profit. Use the standard formula: opening inventory + purchases – closing inventory. Only goods purchased for resale are included; equipment is a non-current asset and unrelated.
已售商品成本是计算毛利的关键数字。使用标准公式：期初存货 + 采购 – 期末存货。仅包括为转售而购入的商品；设备是非流动资产，与之无关。
Cost of Sales = Opening Inventory £6,200 + Purchases £48,500 – Closing Inventory £5,800 = £48,900
已售商品成本 = 期初存货 £6,200 + 采购 £48,500 – 期末存货 £5,800 = £48,900
6. Income Statement for the Year Ended 31 December 2025 | 2025 年 12 月 31 日止年度利润表
Using the figures from the adjusted trial balance, prepare the income statement in vertical format. Ensure you classify all revenues and expenses correctly.
利用调整后试算表的数字，以垂直格式编制利润表。确保正确归类所有收入和费用。
| Green Gadgets – Income Statement | |
| Sales | £83,800 |
| Less Cost of Sales | (£48,900) |
| Gross Profit | £34,900 |
| Add Other Income: | |
| Bad debts recovered | £200 |
| Discount received | £90 |
| £35,190 | |
| Less Expenses: | |
| Wages (9,150) | |
| Rent and rates (4,200) | |
| General expenses (1,230) | |
| Depreciation – equipment (2,200) | |
| Bad debts written off (400) | |
| Increase in allowance for doubtful debts (328 – 0) | (328) |
| Discount allowed (40) | |
| Bank charges (80) | |
| Loan interest (300) | |
| Total expenses | (£17,928) |
| Profit for the Year | £17,262 |
Note: The provision for doubtful debts has been created for the first time, so the full £328 is charged as an expense. If there had been an opening provision, only the increase/decrease would be shown.
注：这是首次计提坏账准备，因此全额 £328 列作费用。如果存在期初准备，则只显示增减额。
7. Statement of Financial Position as at 31 December 2025 | 2025 年 12 月 31 日财务状况表
Now construct the balance sheet using the horizontal or vertical layout. We will present a vertical version grouping assets and liabilities appropriately.
现在采用水平或垂直格式编制资产负债表。我们将展示垂直版本，对资产和负债进行适当分类。
| Green Gadgets – Statement of Financial Position | |
| ASSETS | £ |
| Non-Current Assets: | |
| Equipment at cost | 22,000 |
| Less Provision for depreciation | (8,200) |
| Net book value | 13,800 |
| Current Assets: | |
| Inventory | 5,800 |
| Trade receivables (6,960 – 400 bad debts) | 6,560 |
| Less Allowance for doubtful debts | (328) |
| Net trade receivables | 6,232 |
| Prepaid rent | 600 |
| Bank | 1,140 |
| Cash | - |
| Total Current Assets | 13,772 |
| Total Assets | 27,572 |
| CAPITAL AND LIABILITIES | |
| Capital: | 45,000 |
| Add Profit for the year | 17,262 |
| Less Drawings | (3,300) |
| Closing Capital | 58,962 |
| Non-Current Liabilities: | |
| Loan | 6,000 |
| Current Liabilities: | |
| Trade payables | 2,500 |
| Accrued wages | 250 |
| Accrued loan interest | 300 |
| Total Current Liabilities | 3,050 |
| Total Capital and Liabilities | 27,572 |
8. Reconciliation of Capital: Opening vs Closing | 资本调节：期初与期末对比
It is often useful to check the movement on the capital account. The closing capital must equal opening capital plus profit less drawings. If your balance sheet does not balance, recalculate the profit and the drawing total.
检查资本账户的
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