📚 GCSE CAIE Accounting: Case Study Practical Drill | GCSE CAIE 会计：案例分析实战演练
Case study questions require you to apply accounting knowledge to a practical business scenario, often involving trial balances, adjustments, and the preparation of final accounts. This drill will guide you through a comprehensive example based on a small retail business, demonstrating each step from data extraction to final statements.
案例分析题要求你将会计知识应用于实际商业场景，通常涉及试算平衡表、调整项目和最终账目的编制。本次演练将通过一个基于小型零售企业的综合案例，引导你完成从数据提取到最终报表的每一步。
1. The Case Scenario | 案例情景
Sam's Gift Shop is a sole trader business. The following trial balance was extracted as at 31 December 2024:
Sam's Gift Shop 是一家独资企业。以下试算平衡表于 2024 年 12 月 31 日提取：
| Ledger account | Dr $ | Cr $ |
|---|---|---|
| Purchases | 45,000 | |
| Inventory (1 January 2024) | 5,000 | |
| Wages | 12,000 | |
| Rent | 6,000 | |
| Insurance | 3,000 | |
| Motor expenses | 4,500 | |
| Office equipment at cost | 20,000 | |
| Trade receivables | 15,000 | |
| Cash at bank | 4,000 | |
| Drawings | 8,000 | |
| Sales | 80,000 | |
| Accumulated depreciation – office equipment | 5,000 | |
| Trade payables | 9,000 | |
| Capital | 28,500 | |
| Total | 122,500 | 122,500 |
Additional information for year-end adjustments is provided:
年末调整的附加信息如下：
1. Closing inventory at 31 December 2024 is valued at $7,000.
1. 2024 年 12 月 31 日的结存货价值为 7,000 美元。
2. Wages of $500 are owed but not yet paid.
2. 应付未付工资 500 美元。
3. Rent of $800 was paid in advance for the next period.
3. 已预付下一期间的租金 800 美元。
4. Insurance of $300 was prepaid.
4. 预付保险费 300 美元。
5. Motor expenses include $200 for Sam's personal use; this should be treated as drawings.
5. 汽车费用中包含 Sam 私人使用的 200 美元，应作为提款处理。
6. Depreciation is charged on office equipment at 20% per annum on cost (straight-line method).
6. 办公设备按年折旧率 20% 计提折旧（直线法，按原值计算）。
7. A specific bad debt of $300 is to be written off. The provision for doubtful debts is to be maintained at 5% of the remaining trade receivables.
7. 需核销一笔 300 美元的坏账。坏账准备需按剩余应收贸易账款的 5% 计提。
8. An invoice for motor repairs of $400 was omitted from the books; no payment has been made.
8. 一笔 400 美元的汽车维修发票漏记，尚未支付。
2. Extracting Information and Preparing the Trading Account | 提取信息并编制营业账户
Start by identifying the figures needed for the trading account: opening inventory, purchases and closing inventory. Sales are also required to calculate gross profit.
首先识别营业账户所需的数据：期初存货、购货和期末存货。还需要销售收入来计算毛利。
Cost of sales = opening inventory $5,000 + purchases $45,000 – closing inventory $7,000 = $43,000.
销售成本 = 期初存货 5,000 美元 + 购货 45,000 美元 – 期末存货 7,000 美元 = 43,000 美元。
Gross profit = sales $80,000 – cost of sales $43,000 = $37,000. This gross profit will be carried down to the income statement.
毛利 = 销售收入 80,000 美元 – 销售成本 43,000 美元 = 37,000 美元。该毛利将结转至损益表。
3. Adjusting Expenses for Accruals and Prepayments | 调整应计和预付费用
Wages require an accrual. The expense in the income statement becomes $12,000 + $500 = $12,500. An accrual of $500 appears as a current liability.
工资需要计提应计额。损益表中的费用变为 12,000 美元 + 500 美元 = 12,500 美元。500 美元的应计额会作为流动负债列示。
Rent has a prepayment. The rent expense is reduced: $6,000 – $800 = $5,200. The prepayment of $800 is a current asset.
租金有预付部分。租金费用减少：6,000 美元 – 800 美元 = 5,200 美元。800 美元的预付款属于流动资产。
Insurance also has a prepayment. Insurance expense = $3,000 – $300 = $2,700. The prepayment of $300 is added to current assets.
保险费同样有预付。保险费用 = 3,000 美元 – 300 美元 = 2,700 美元。300 美元的预付款计入流动资产。
4. Depreciation of Non-current Assets | 非流动资产的折旧
Office equipment cost is $20,000. Depreciation at 20% straight-line = 20% × $20,000 = $4,000.
办公设备原值为 20,000 美元。按 20% 直线法折旧 = 20% × 20,000 美元 = 4,000 美元。
The accumulated depreciation account increases from $5,000 to $9,000. The depreciation charge of $4,000 is recorded as an expense in the income statement.
累计折旧账户从 5,000 美元增至 9,000 美元。4,000 美元的折旧费在损益表中列为费用。
The carrying amount of office equipment at the end of the year is $20,000 – $9,000 = $11,000.
年末办公设备的账面净值为 20,000 美元 – 9,000 美元 = 11,000 美元。
5. Dealing with Bad Debts and Provisions | 处理坏账和计提准备
Write off the specific bad debt of $300. Trade receivables fall to $15,000 – $300 = $14,700. Published by TutorHao | GCSE Accounting Revision Series | aleveler.com
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