📚 Year 9 Edexcel Accounting: Case Study Practice Drill | Year 9 Edexcel 会计：案例分析实战演练
Welcome to this comprehensive case study practice drill for Year 9 Edexcel Accounting. We will work through a realistic business scenario, applying double-entry bookkeeping, trial balance, adjustments, and final accounts. By the end, you will feel confident tackling similar questions in your exams.
欢迎参加Year 9 Edexcel会计综合案例分析实战演练。我们将通过一个真实的商业场景，应用复式记账、试算平衡表、调整以及期末报表编制。完成后，你会有信心应对考试中的类似题目。
1. Introducing the Case Study | 案例介绍
Jane's Boutique is a small clothing store that started trading on 1 January 2025. Jane invested £15,000 of her own savings into a business bank account. She also contributed shop fittings valued at £3,000. On the same day, she arranged a bank loan of £5,000. The business uses a perpetual inventory system and sells goods both on credit and for cash.
Jane's Boutique是一家小型服装店，于2025年1月1日开始营业。Jane将自有储蓄£15,000存入企业银行账户，并投入价值£3,000的店铺设备。同日，她安排了£5,000的银行贷款。企业采用永续盘存制，商品销售方式包括赊销和现金销售。
table below. It reflects the initial accounting equation: Assets = Capital + Liabilities.
期初财务状况表（资产负债表）如下表所示。它反映了基本的会计等式：资产 = 资本 + 负债。
| Assets | £ | Capital & Liabilities | £ |
|---|---|---|---|
| Shop fittings | 3,000 | Capital | 18,000 |
| Bank | 20,000 | Bank loan | 5,000 |
| Total assets | 23,000 | Total capital & liabilities | 23,000 |
You can see that total assets equal capital plus the bank loan. Throughout the month, every transaction will keep this equation balanced.
你可以看到总资产等于资本加银行贷款。在整个一月中，每笔交易都将保持这个等式平衡。
2. Analysing January Transactions | 分析一月份交易
Below are the key transactions that took place in January 2025. For each, identify the two accounts affected and decide whether they increase or decrease.
以下是2025年1月发生的关键交易。对于每笔交易，请找出受影响的两个账户，并判断它们是增加还是减少。
Transaction 1: On 2 January, Jane purchased inventory costing £4,000 on credit from Style Ltd. (Dr Inventory £4,000, Cr Trade Payables £4,000).
交易1：1月2日，Jane从Style Ltd赊购了成本为£4,000的存货。（借：存货£4,000，贷：应付账款£4,000）。
Transaction 2: On 5 January, cash sales totalled £3,500; the cost of these goods was £2,000. (Dr Cash £3,500, Cr Sales Revenue £3,500; Dr Cost of Sales £2,000, Cr Inventory £2,000).
交易2：1月5日，现金销售总额为£3,500；这些商品的成本为£2,000。（借：现金£3,500，贷：销售收入£3,500；借：销售成本£2,000，贷：存货£2,000）。
Transaction 3: On 10 January, credit sales of £2,800 were made to A. Brown; cost of sales £1,600. (Dr Trade Receivables £2,800, Cr Sales Revenue £2,800; Dr Cost of Sales £1,600, Cr Inventory £1,600).
交易3：1月10日，向A. Brown赊销£2,800；销售成本为£1,600。（借：应收账款£2,800，贷：销售收入£2,800；借：销售成本£1,600，贷：存货£1,600）。
Transaction 4: On 15 January, Jane paid shop rent £800 by bank transfer. (Dr Rent Expense £800, Cr Bank £800).
交易4：1月15日，Jane通过银行转账支付了店铺租金£800。（借：租金费用£800，贷：银行存款£800）。
Transaction 5: On 20 January, Jane paid Style Ltd £3,000 of the amount owed. (Dr Trade Payables £3,000, Cr Bank £3,000).
交易5：1月20日，Jane向Style Ltd支付了欠款中的£3,000。（借：应付账款£3,000，贷：银行存款£3,000）。
Transaction 6: On 25 January, Jane purchased a delivery van for £6,000, paying by cheque. (Dr Motor Vehicles £6,000, Cr Bank £6,000).
交易6：1月25日，Jane用支票购买了一辆送货车，价格£6,000。（借：机动车£6,000，贷：银行存款£6,000）。
Transaction 7: On 28 January, A. Brown paid £2,000 on account. (Dr Bank £2,000, Cr Trade Receivables £2,000).
交易7：1月28日，A. Brown支付了£2,000欠款。（借：银行存款£2,000，贷：应收账款£2,000）。
Transaction 8: On 31 January, Jane withdrew £500 cash for personal use. (Dr Drawings £500, Cr Bank £500).
交易8：1月31日，Jane提取了£500现金供个人使用。（借：提款£500，贷：银行存款£500）。
3. Recording Double-Entry Bookkeeping | 复式记账记录
Each transaction is recorded as a journal entry before being posted to the ledger. Below we show how the journal would look for the first four transactions. All other entries follow the same pattern.
每笔交易在过账到分类账之前，都先记入日记账。下面我们展示前四笔交易的日记账分录。其余分录遵循相同的模式。
| Date | Details | Dr (£) | Cr (£) |
|---|---|---|---|
| 2 Jan | Inventory Trade Payables (Style Ltd) Bought inventory on credit | 4,000 | 4,000 |
| 5 Jan | Cash Sales Revenue Cost of Sales Inventory Cash sales and cost of sales recorded | 3,500 2,000 | 3,500 2,000 |
| 10 Jan | Trade Receivables (A. Brown) Sales Revenue Cost of Sales Inventory Credit sale to A. Brown | 2,800 1,600 | 2,800 1,600 |
| 15 Jan | Rent Expense Bank Paid shop rent | 800 | 800 |
After journalising, amounts are posted to T-accounts. For instance, the Inventory account would show debit entries of £4,000 (purchase), and credit entries of £2,000 and £1,600 (cost of sales). The Bank account records all cash inflows and outflows. Always check that total debits equal total credits after posting.
日记账记录后，金额过账到T型账户。例如，存货账户会显示借方发生额£4,000（购货），贷方发生额£2,000和£1,600（销售成本）。银行存款账户记录所有现金流入和流出。过账后务必检查借方总额等于贷方总额。
4. Balancing Off and the Trial Balance | 结平账户与试算平衡表
At the end of January, we balance off each ledger account and extract a trial balance. The trial balance lists all account balances to verify that total debits equal total credits. For Jane's Boutique, the unadjusted balances are:
一月底，我们结平每个分类账户，并编制试算平衡表。试算平衡表列出所有账户余额，以验证借方总额等于贷方总额。Jane's Boutique调整前的余额如下：
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Shop fittings | 3,000 | |
| Motor vehicles | 6,000 | |
| Inventory (£4,000 - £2,000 - £1,600) | 400 | |
| Trade receivables (£2,800 - £2,000) | 800 | |
| Bank (£20,000 + 3,500 + 2,000 - 800 - 3,000 - 6,000 - 500) | 15,200 | |
| Capital | 18,000 | |
| Bank loan | 5,000 | |
| Trade payables (£4,000 - £3,000) | 1,000 | |
| Sales revenue (£3,500 + 2,800) | 6,300 | |
| Cost of sales (£2,000 + 1,600) | 3,600 | |
| Rent expense | 800 | |
| Drawings | 500 | |
| Totals | 30,300 | 30,300 |
The trial balance agrees at £30,300. This confirms our double-entry has been accurate so far. However, before preparing final accounts, we must record year-end adjustments.
试算平衡表合计为£30,300，表明截至目前复式记账准确无误。但在编制期末报表前，我们必须记录年末调整事项。
5. Adjustments at Year-End | 年末调整
The following adjustments are needed for the month ended 31 January 2025:
截至2025年1月31日，需要进行以下调整：
s the fittings have a useful life of 5 years with no residual value. Annual depreciation = £3,000 ÷ 5 = £600. For one month, charge £600 × 1/12 = £50. Entry: Dr Depreciation Expense £50, Cr Accumulated Depreciation – Shop Fittings £50.
调整A：店铺设备折旧。Jane估计设备使用寿命为5年，无残值。年折旧额 = £3,000 ÷ 5 = £600。一个月应计提 £600 × 1/12 = £50。分录：借：折旧费用£50，贷：累计折旧——店铺设备£50。
Adjustment B: Electricity accrued. The electricity bill for January, estimated at £120, has not yet been received. Entry: Dr Electricity Expense £120, Cr Accruals (Trade Payables) £120.
调整B：应付电费。一月份电费估计£120，账单尚未收到。分录：借：电费£120，贷：应付费用（应付账款）£120。
Adjustment C: Prepaid rent. On 31 January, Jane paid £300 for February’s rent in advance. This must be removed from rent expense for January. Entry: Dr Prepaid Rent (Asset) £300, Cr Rent Expense £300.
调整C：预付租金。1月31日，Jane预付了二月份租金£300。这需要从一月的租金费用中转出。分录：借：预付租金（资产）£300，贷：租金费用£300。
After these adjustments, the rent expense becomes £800 - £300 = £500. New accounts appear: Accumulated Depreciation £50 (credit), Prepaid Rent £300 (debit), Electricity Expense £120 (debit), and Accruals £120 (credit). The adjusted trial balance will now be used for the financial statements.
调整后，租金费用变为£800 - £300 = £500。新出现的账户包括：累计折旧£50（贷方），预付租金£300（借方），电费£120（借方），应付费用£120（贷方）。调整后试算表将用于编制财务报表。
6. Preparing the Income Statement | 编制利润表
The income statement shows the profit or loss for the period. For Jane's Boutique, we calculate gross profit first, then deduct expenses to arrive at net profit. All figures are for January 2025.
利润表反映一个期间的利润或亏损。对于Jane's Boutique，我们先计算毛利润，再扣除费用得出净利润。所有数据为2025年1月。
| Jane's Boutique – Income Statement for the month ended 31 January 2025 | |
|---|---|
| Sales revenue | £6,300 |
| Less: Cost of sales | (£3,600) |
| Gross profit | £2,700 |
| Less: Expenses | |
| Rent expense (£800 - £300) | 500 |
| Electricity expense | 120 |
| Depreciation – shop fittings | 50 |
| Total expenses | (670) |
| Net profit | £2,030 |
The net profit of £2,030 will be added to Jane's capital in the statement of financial position, after deducting drawings.
净利润£2,030将在扣减退款后，增加到财务状况表中的Jane资本中。
7. Preparing the Statement of Financial Position | 编制财务状况表
The statement of financial position shows what the business owns and owes at the end of the month. We use the adjusted balances and the net profit from the income statement.
财务状况表显示月底企业拥有的资产和承担的负债。我们使用调整后的余额和利润表中的净利润。
| Jane's Boutique – Statement of Financial Position as at 31 January 2025
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