📚 IGCSE CCEA Accounting: Case Study Practical Drill | IGCSE CCEA 会计：案例分析实战演练
This revision guide builds a full case study from source data to final accounts, using the CCEA IGCSE Accounting style. Work through the Harper Traders example to practise double entry, adjustments, final statements and ratio analysis in one continuous business scenario.
本复习指南按照 CCEA IGCSE 会计考试风格，从原始数据到最终财务报表构建一个完整案例。通过 Harper Traders 案例，你可以在一个连续的业务情景中练习复式记账、期末调整、最终报表和比率分析。
Case-study questions reward candidates who can keep a set of figures consistent from the first journal entry to the last ratio. The aim is not to memorise a single answer, but to rehearse the full workflow under exam timing.
案例分析题奖励那些能够让一套数字从第一笔分录到最后一项比率都保持一致的考生。目标不是背下唯一答案，而是在考试计时下演练完整流程。
1. Why Case Study Practice Matters | 为什么案例分析实战重要
Case study questions in CCEA IGCSE Accounting test more than definitions. They require candidates to identify balances, apply double-entry rules, complete end-of-period adjustments, prepare final accounts and interpret ratios in one continuous scenario.
CCEA IGCSE 会计的案例分析题考查的不只是定义。它们要求考生在一个连续情景中识别余额、应用复式记账规则、完成期末调整、编制最终财务报表并解释比率。
Working through a full drill helps students avoid losing marks on presentation, arithmetic and interpretation. It also builds confidence for the longer written questions on Paper 2.
完整实战演练有助于学生避免在列示、计算和解释方面失分。它也为卷二较长的书面题建立信心。
A good case-study answer shows a clear audit trail: source transaction, double entry, ledger balance, trial balance, adjustment, final statement and ratio comment. If one link is missing, the examiner can see where the logic breaks.
优秀的案例答案会呈现清晰的审计轨迹：原始交易、复式记账、分类账余额、试算平衡、期末调整、最终报表和比率评论。如果缺少某一环节，考官就能看出逻辑在哪里断开。
2. Meet the Case: Harper Traders | 案例引入：Harper Traders
Harper Traders is a small retail business. The following balances were extracted at 1 January 2024.
Harper Traders 是一家小型零售企业。以下是 2024 年 1 月 1 日提取的账户余额。
| Item | 项目 | Amount | 金额 |
| Bank | 银行存款 | £4,200 |
| Inventory | 存货 | £12,500 |
| Trade receivables | 应收账款 | £3,800 |
| Equipment | 设备 | £15,000 |
| Trade payables | 应付账款 | £2,900 |
| Capital | 资本 | £32,600 |
Check the opening accounting equation before you start: assets £35,500 = liabilities £2,900 + capital £32,600. This quick check catches copying errors early.
开始之前先检查期初会计恒等式：资产 £35,500 = 负债 £2,900 + 资本 £32,600。这个快速检查能及早发现抄写错误。
During the year ended 31 December 2024, the following transactions took place.
在截至 2024 年 12 月 31 日的年度中，发生了以下交易。
| No | 序号 | Transaction | 交易 | Amount | 金额 |
| 1 | Purchased inventory on credit | 赊购存货 | £8,000 |
| 2 | Paid cash for inventory purchases | 现金购买存货 | £11,600 |
| 3 | Cash sales | 现金销售 | £18,500 |
| 4 | Credit sales | 赊销 | £14,200 |
| 5 | Received from trade receivables | 收回应收账款 | £12,600 |
| 6 | Paid to trade payables | 支付应付账款 | £9,400 |
| 7 | Paid rent | 支付租金 | £3,600 |
| 8 | Paid sundry expenses | 支付杂项费用 | £1,250 |
| 9 | Owner drawings | 业主提款 | £2,000 |
| 10 | Bought equipment on credit | 赊购设备 | £6,000 |
At 31 December 2024 the following additional information is available: closing inventory £14,300; rent paid includes £600 prepaid for 2025; sundry expenses accrued £150; depreciation on equipment is 10% per annum on cost; a bad debt of £400 is to be written off; an allowance for doubtful debts of 5% of remaining receivables is required.
2024 年 12 月 31 日还有以下补充信息：期末存货 £14,300；已付租金中包含 2025 年预付 £600；杂项费用应计 £150；设备按成本 10% 计提折旧；需核销坏账 £400；对剩余应收账款计提 5% 坏账准备。
3. Step 1: Double Entry for Each Transaction | 第一步：每笔交易的复式记账
Every transaction must be recorded with equal debits and credits. State the two accounts, the direction and the amount before you write the ledger.
每笔交易都必须以相等的借方和贷方记录。写分类账之前，先说出两个账户、方向和金额。
- 1 Inventory £8,000 Dr; Trade payables £8,000 Cr. | 存货借 £8,000；应付账款贷 £8,000。
- 2 Inventory £11,600 Dr; Bank £11,600 Cr. | 存货借 £11,600；银行存款贷 £11,600。
- 3 Bank £18,500 Dr; Sales £18,500 Cr. | 银行存款借 £18,500；销售贷 £18,500。
- 4 Trade receivables £14,200 Dr; Sales £14,200 Cr. | 应收账款借 £14,200；销售贷 £14,200。
- 5 Bank £12,600 Dr; Trade receivables £12,600 Cr. | 银行存款借 £12,600；应收账款贷 £12,600。
- 6 Trade payables £9,400 Dr; Bank £9,400 Cr. | 应付账款借 £9,400；银行存款贷 £9,400。
- 7 Rent £3,600 Dr; Bank £3,600 Cr. | 租金借 £3,600；银行存款贷 £3,600。
- 8 Sundry expenses £1,250 Dr; Bank £1,250 Cr. | 杂项费用借 £1,250；银行存款贷 £1,250。
- 9 Drawings £2,000 Dr; Bank £2,000 Cr. | 提款借 £2,000；银行存款贷 £2,000。
- 10 Equipment £6,000 Dr; Trade payables £6,000 Cr. | 设备借 £6,000；应付账款贷 £6,000。
Notice that purchases of inventory are debited to a purchases account in the CCEA style rather than directly to inventory. This keeps the trading account clean.
注意，在 CCEA 风格中，购货借记购货账户，而不是直接借记存货。这样能使购销账户保持清晰。
4. Step 2: Post to Ledger Accounts and Balance Off | 第二步：过账与结账
Post each entry to the correct ledger account. Then balance off every account at 31 December 2024. The bank account is a good first check.
将每笔分录过入正确的分类账账户，然后在 2024 年 12 月 31 日结平每个账户。银行存款账户是很好的第一步检查。
Bank: £4,200 − £11,600 + £18,500 + £12,600 − £9,400 − £3,600 − £1,250 − £2,000 = £7,450 Dr
The trade receivables account before adjustment is £3,800 + £14,200 − £12,600 = £5,400 Dr. The trade payables account is £2,900 + £8,000 − £9,400 + £6,000 = £7,500 Cr.
调整前应收账款账户为 £3,800 + £14,200 − £12,600 = £5,400（借方）。应付账款账户为 £2,900 + £8,000 − £9,400 + £6,000 = £7,500（贷方）。
Equipment at cost becomes £15,000 + £6,000 = £21,000 Dr. Purchases total £8,000 + £11,600 = £19,600 Dr. Sales total £18,500 + £14,200 = £32,700 Cr.
设备成本变为 £15,000 + £6,000 = £21,000（借方）。购货合计 £8,000 + £11,600 = £19,600（借方）。销售合计 £18,500 + £14,200 = £32,700（贷方）。
5. Step 3: Trial Balance at 31 December 2024 | 第三步：试算平衡表
Before adjustments, extract a trial balance. A balanced trial balance does not prove there are no errors, but an unbalanced one always shows a mistake.
调整之前，先提取试算平衡表。试算平衡并不证明没有错误，但不平衡的试算表一定说明有错误。
| Account | 账户 | Debit £ | 借方 £ | Credit £ | 贷方 £ |
| Bank | 银行存款 | 7,450 | |
| Inventory (opening) | 期初存货 | 12,500 | |
| Purchases | 购货 | 19,600 | |
| Trade receivables | 应收账款 | 5,400 | |
| Equipment at cost | 设备成本 | 21,000 | |
| Rent | 租金 | 3,600 | |
| Sundry expenses | 杂项费用 | 1,250 | |
| Drawings | 提款 | 2,000 | |
| Trade payables | 应付账款 | 7,500 | |
| Capital | 资本 | 32,600 | |
| Sales | 销售 | 32,700 | |
| Total | 合计 | 72,800 | 72,800 |
If your totals do not agree, check the bank column first, then look for a transaction recorded on the wrong side. Reversing debits and credits is the most common error in this type of question.
如果合计不一致，先检查银行存款栏，再查找是否有一笔交易记在了错误方向。借贷方向颠倒在这类题目中最常见。
6. Step 4: Year-End Adjustments | 第四步：期末调整
Adjustments convert cash-based records into accrual-based final accounts. Each adjustment needs a double entry and a clear effect on profit or financial position.
期末调整把收付实现制记录转换为权责发生制最终报表。每项调整都需要复式分录，并清楚说明对利润或财务状况的影响。
| Adjustment | 调整 | Double entry | 复式分录 | Effect | 影响 |
| Closing inventory £14,300 | 期末存货 £14,300 | Inventory Dr; Trading account Cr | 存货借；
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