📚 IGCSE CAIE Accounting: Case Study Practical Drill | IGCSE CAIE 会计：案例分析实战演练
This case study walks through a realistic CAIE IGCSE Accounting scenario. It combines double entry, adjustments, financial statements, and ratio analysis so that you can practise the skills examiners expect in Paper 2 and Paper 4 structured questions.
本案例演练一个真实的 CAIE IGCSE 会计情景。它综合了复式记账、调整、财务报表和比率分析，帮助你练习考官在 Paper 2 和 Paper 4 结构化题目中所要求的技能。
Use the example of Sara's Sports Store, a sole-trader business, to practise each stage from trial balance to evaluation. Work through the adjustments systematically, show all workings, and always link your final answer back to the case information.
以 Sara's Sports Store 这家独资企业为例，练习从试算平衡表到评价的每个阶段。系统地完成调整，展示所有计算过程，并始终将最终答案与案例信息联系起来。
1. Case Study Scenario Overview | 案例情景概览
Sara owns Sara's Sports Store, a sole-trader retail business selling sports equipment. The financial year ends on 31 December 2025. Her draft trial balance at 31 December 2025 shows total debit balances of $206,000 and total credit balances of $204,800, so a credit suspense balance of $1,200 is opened.
Sara 经营 Sara's Sports Store，一家销售运动器材的独资零售企业。会计年度截止于 2025 年 12 月 31 日。她在 2025 年 12 月 31 日的草算试算表显示借方总额为 206,000 美元，贷方总额为 204,800 美元，因此开立了一个 1,200 美元的贷方暂记账户余额。
The case includes inventory records, accruals and prepayments, irrecoverable debts, depreciation, a disposal, a bank statement, and several errors. You are required to correct the errors, prepare adjusted final accounts, and evaluate the business using accounting ratios.
本案例包括存货记录、应计与预付、坏账、折旧、资产处置、银行对账单以及若干错误。你需要更正错误，编制调整后的最终财务报表，并运用会计比率评价该企业。
2. Double Entry and Ledger Accounts | 复式记账与分类账
counting equation, Assets = Capital + Liabilities, must remain balanced after every entry.
每一笔会计交易都有双重影响。在复式记账中，一个账户借记，另一个账户贷记相同金额。会计等式“资产 = 资本 + 负债”在每一笔分录后必须保持平衡。
For example, when Sara makes a credit sale of $5,000 to J. Lee, trade receivables increase on the debit side and sales revenue increases on the credit side. When she buys a delivery van for $12,000 by cheque, motor vehicles are debited and bank is credited.
例如，当 Sara 向 J. Lee 赊销 5,000 美元时，应收账款在借方增加，销售收入在贷方增加。当她用支票购买一辆 12,000 美元的送货车时，机动车账户借记，银行账户贷记。
| Transaction | Debit effect | Credit effect |
|---|---|---|
| Credit sale | Trade receivables increase | Sales revenue increase |
| Cash purchase | Purchases increase | Bank decrease |
| Payment to supplier | Trade payables decrease | Bank decrease |
| Goods taken by owner | Drawings increase | Purchases decrease |
Ledger accounts are often presented in T-account format. In IGCSE answers, you should label the account title, record dates or descriptions clearly, and carry down the balance on the correct side.
分类账通常以 T 形账户格式列示。在 IGCSE 答案中，你应标明账户名称，清楚记录日期或摘要，并在正确的一边结转余额。
3. Trial Balance and Suspense Account | 试算平衡表与暂记账户
A trial balance is a list of all ledger balances. It is used to check the arithmetic accuracy of the double entry system. If total debits equal total credits, the books balance arithmetically, but that does not prove every entry is correct.
试算平衡表是所有分类账余额的列表。它用于检查复式记账系统的算术准确性。如果借方总额等于贷方总额，则账簿在算术上是平衡的，但这并不能证明每笔分录都正确。
Errors that do not affect the trial balance include omission, commission, principle, original entry, compensating errors, and complete reversal. These errors still need to be corrected because they affect profit or financial position.
不影响试算平衡表的错误包括遗漏、串户、原则性错误、原始分录错误、抵消错误和完全颠倒。这些错误仍需更正，因为它们会影响利润或财务状况。
When a trial balance does not agree, a suspense account is opened for the difference. In Sara's case, debit totals exceed credit totals by $1,200, so a credit suspense balance of $1,200 is created. One-sided errors are corrected through the suspense account until the difference is removed.
当试算平衡表不平衡时，会为差额开立暂记账户。在 Sara 的案例中，借方总额比贷方总额多 1,200 美元，因此产生 1,200 美元的贷方暂记余额。单边错误通过暂记账户更正，直到差额消除。
4. Accruals, Prepayments and Adjustments | 应计、预付与调整
Under the accruals concept, expenses are recognised in the period they are incurred, not when they are paid. Income is recognised when it is earned, not when cash is received. Adjustments for accruals and prepayments are essential at the year end.
Published by TutorHao | IGCSE Accounting Revision Series | aleveler.com更多咨询请联系16621398022（同微信）
或截图后用「扫一扫 → 相册」选择本图