📚 GCSE WJEC Accounting: Case Study Practical Exercises | GCSE WJEC 会计：案例分析实战演练
In WJEC GCSE Accounting, case studies are the ultimate test of your ability to apply double-entry principles, adjustments, and analysis to a realistic business situation. This article walks you through a complete practical exercise from recording transactions to preparing financial statements and interpreting profitability, just as you would in the exam.
在 WJEC GCSE 会计考试中，案例分析是检验你将复式记账原理、调整和分析应用于真实商业情境的终极考核。本文带你完整走一遍实战练习——从记录交易、编制财务报表到解读盈利能力，完全模拟考试流程。
1. Why Case Study Practice Matters | 为什么案例实战如此关键
WJEC examiners use case studies to assess more than just knowledge of debits and credits. They want to see if you can organise given data, detect necessary adjustments, construct accurate financial statements, and draw sensible conclusions about business performance. Regular practice with practical scenarios builds speed, accuracy, and the confidence to handle unfamiliar figures under timed conditions.
WJEC 考官并非只考查你对借贷知识的理解。他们要看你能否整理给定数据、识别必要的调整、编制准确的财务报表，并对企业业绩得出合理结论。经常练习案例场景，能提升速度与准确性，让你在限时条件下面对陌生数据时充满信心。
2. Introducing the Business: TutorHao Supplies | 企业背景：TutorHao 文具供应公司
TutorHao Supplies sells stationery to local schools and offices. It started on 1 January 2024 with the following assets and liabilities: Cash £2,000, Bank £3,000, Inventory £1,500, Equipment £5,000, Trade Payables £500. The opening capital therefore amounts to £11,000.
TutorHao 文具供应公司向当地学校和企业销售文具。2024年1月1日其资产负债为：现金 £2,000、银行存款 £3,000、存货 £1,500、设备 £5,000、应付账款 £500，因此期初资本为 £11,000。
3. Recording Transactions in Ledger Accounts | 登记分类账交易
During January the following transactions occurred. Each one must be analysed and posted to the appropriate ledger accounts using double-entry principles.
1月份发生以下交易。每笔交易都必须分析并按照复式记账原则过账到相应的分类账户。
| Date | Transaction | Debit | Credit |
|---|---|---|---|
| 2 Jan | Owner injected £1,000 into bank | Bank | Capital |
| 5 Jan | Bought inventory on credit £800 | Inventory | Trade Payables |
| 8 Jan | Cash sales £600 (cost £400) | Cash / Cost of Sales | Sales Revenue / Inventory |
| 10 Jan | Paid rent £300 in cash | Rent Expense | Cash |
| 12 Jan | Settled £500 of payables by bank transfer | Trade Payables | Bank |
| 15 Jan | Credit sales £1,200 (cost £800) | Trade Receivables / Cost of Sales | Sales Revenue / Inventory |
| 20 Jan | Received £1,000 from customers via bank | Bank | Trade Receivables |
| 25 Jan | Paid wages £200 in cash | Wages Expense | Cash |
| 31 Jan | Prepaid February rent £200 in cash | Prepaid Rent | Cash |
It is essential to post each debit and credit to the correct side of the ledger. For example, after entering the cash transactions the Cash Account T-form would appear as follows.
必须把每笔借贷过入分类账的正确方向。例如，录入所有现金交易后，现金账户的 T 形账如下所示。
| Dr | £ | Cr | £ |
|---|---|---|---|
| 1 Jan Balance b/d | 2,000 | 10 Jan Rent | 300 |
| 8 Jan Sales | 600 | 25 Jan Wages | 200 |
| 31 Jan Prepaid Rent | 200 | ||
| 31 Jan Balance c/d | 1,900 | ||
| Total | 2,600 | Total | 2,600 |
Notice how the opening balance is placed on the debit side, receipts are debited, and payments are credited. The closing balance carried down (£1,900) ensures the account balances at the month‑end.
请注意期初余额放在借方，收款记入借方，付款记入贷方。结转下期的余额（£1,900）确保月末账户平衡。
4. Balancing Off and the Unadjusted Trial Balance | 结账与调整前试算平衡表
After posting all January entries, each ledger account is balanced off. The balances are then extracted into a trial balance to check the arithmetic accuracy of the double‑entry system.
所有 1 月记账过账后，每个分类账都要结出余额。然后将余额抽取到试算平衡表中，以检查复式记账系统的算术准确性。
| Account | Dr (£) | Cr (£) |
|---|---|---|
| Cash | 1,900 | |
| Bank | 4,500 | |
| Inventory | 1,100 | |
| Trade Receivables | 200 | |
| Prepaid Rent | 200 | |
| Equipment | 5,000 | |
| Cost of Sales | 1,200 | |
| Rent Expense | 300 | |
| Wages Expense | 200 | |
| Trade Payables | 800 | |
| Capital | 12,000 | |
| Sales Revenue | 1,800 | |
| Totals | 14,600 | 14,600 |
A balanced trial balance confirms that the ledger is mathematically correct, but it does not guarantee the absence of missing adjustments. The next stage is to incorporate end‑of‑period adjustments.
试算表平衡证明分类账数学正确，但不能保证没有遗漏调整。下一步是加入期末调整。
5. Adjusting for Accruals and Prepayments | 应计与预付款调整
At 31 January, an electricity bill of £50 had been consumed but not yet recorded. This requires an accrual. The prepaid rent of £200 was already captured in the ledger when the payment was made, so no further rent adjustment is needed. Only the electricity accrual is added.
1 月 31 日，已耗用电费 £50 但尚未入账，需计应计费用。预付租金 £200 在付款时已记入分类账，因此无需再对租金进行调整，仅需补充电费应计。
The adjusting entry is: Dr Electricity Expense £50, Cr Accrued Expenses £50. After posting, the electricity expense and the accrued expense liability appear in the adjusted balances.
调整分录为：借 电费 £50，贷 应计费用 £50。过账后，电费和应计费用负债出现在调整后余额中。
6. Depreciation of Non‑current Assets | 非流动资产折旧
TutorHao Supplies owns equipment that cost £5,000 and has an estimated residual value of £500. The business uses the straight‑line method at 10% per annum. Monthly depreciation is calculated as follows.
TutorHao 文具供应公司拥有成本 £5,000 的设备，预计残值 £500。公司采用直线法，年折旧率 10%。月折旧额计算如下。
Monthly Depreciation = (Cost – Residual Value) × 10% ÷ 12 = (£5,000 – £500) × 0.10 ÷ 12 = £37.50 ≈ £38
The adjusting entry: Dr Depreciation Expense £38, Cr Accumulated Depreciation £ tement of financial position, the equipment will be shown net of accumulated depreciation: £5,000 – £38 = £4,962.
调整分录：借 折旧费 £38，贷 累计折旧 £38。在财务状况表中，设备将以净值列示：£5,000 – £38 = £4,962。
7. Preparing the Income Statement | 编制利润表
The income statement for the month ended 31 January 2024 is constructed using the adjusted expense and revenue balances. Sales revenue is £1,800, and cost of sales is £1,200, giving a gross profit of
Published by TutorHao | GCSE Accounting Revision Series | aleveler.com
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