📚 Year 9 WJEC Accounting: Case Study Practice | Year 9 WJEC 会计：案例分析实战演练
Welcome to this practical case study designed for Year 9 students following the WJEC Accounting specification. Through a step-by-step walkthrough of a small business scenario, you will apply double-entry bookkeeping, ledger balancing, trial balance compilation, and the preparation of final accounts. This hands-on approach mirrors the style of exam-style tasks and helps reinforce core accounting principles in a realistic context.
欢迎来到这篇为学习 WJEC 会计课程的 Year 9 学生设计的案例分析实战演练。通过逐步解析一个小型企业情境，你将运用复式记账、分类账结平、试算平衡表编制以及期末报表的编制。这种动手实践的方式模拟了考试题目的风格，有助于在真实情境中巩固核心会计原则。
1. Meet the Business: Sara's Craft Shop | 认识案例企业：Sara 的手工坊
Our case study centres on Sara's Craft Shop, a small retail business that sells handmade decorations and craft supplies. Sara started trading on 1 June and operates with a combination of cash sales, credit sales, and occasional purchases of equipment. She keeps a simple set of accounting records using the traditional ledger system. Understanding the nature of the business is the first step in analysing its financial activities.
我们的案例围绕 Sara 的手工坊展开，这是一家销售手工饰品和手作用品的小型零售企业。Sara 于 6 月 1 日开始营业，经营方式包括现金销售、赊销以及偶尔购买设备。她使用传统分类账系统保持一套简易的会计记录。理解企业的性质是分析其财务活动的第一步。
The shop does not use complex inventory tracking systems; instead, Sara counts the remaining stock at the end of each month to determine the cost of goods sold. All transactions are recorded manually in ledger accounts, and financial statements are prepared at the end of June. This setup is ideal for Year 9 learners to practise fundamental bookkeeping skills.
该店铺不使用复杂的存货追踪系统；Sara 在每个月底盘点剩余存货，以确定销售成本。所有交易均手工记入分类账账户，财务报表于 6 月底编制。这种设定非常适合 Year 9 学生练习基本的簿记技能。
2. Opening Balances: Where the Business Begins | 期初余额：企业的起点
Every accounting case study starts with a snapshot of the business's financial position. On 1 June, Sara's Craft Shop had the following assets and liabilities: cash in hand £500, inventory £300, equipment £800, and a bank loan of £400. There was no money in the bank account initially, and no amounts owed by or to other parties.
每个会计案例研究都从企业财务状况的一个快照开始。6 月 1 日，Sara 的手工坊拥有以下资产和负债：库存现金 £500，存货 £300，设备 £800，以及一笔 £400 的银行贷款。银行账户初始余额为零，且不存在其他应收或应付款项。
g the accounting equation: Assets minus Liabilities equals Capital. Total assets amount to £500 + £300 + £800 = £1,600, and the only liability is the bank loan of £400. Therefore, opening capital is £1,600 − £400 = £1,200. This capital represents Sara's initial investment in the business.
根据这些数字，我们可以运用会计等式计算期初资本：资产减去负债等于资本。总资产为 £500 + £300 + £800 = £1,600，唯一的负债是 £400 的银行贷款。因此，期初资本为 £1,600 − £400 = £1,200。这笔资本代表 Sara 对企业的初始投资。
It is essential to record these opening balances in the correct ledger accounts before processing any transactions. Cash is debited with £500, inventory debited with £300, equipment debited with £800, the bank loan credited with £400, and capital credited with £1,200. These entries establish the starting point for the double-entry system.
在处理任何交易之前，将期初余额记入正确的分类账账户至关重要。现金账户记借方 £500，存货账户记借方 £300，设备账户记借方 £800，银行贷款账户记贷方 £400，资本账户记贷方 £1,200。这些分录建立了复式记账系统的起点。
3. June Transactions: The Story in Numbers | 六月交易：用数字讲述的故事
During June, Sara's Craft Shop engaged in a series of transactions that reflect typical small-business operations. We will analyse each transaction carefully, identifying the two accounts affected and whether they should be debited or credited. The ten transactions are listed below in chronological order.
六月份，Sara 的手工坊进行了一系列反映典型小企业运营的交易。我们将仔细分析每一笔交易，确定受影响的两个账户以及它们应记借方还是贷方。以下按时间顺序列出这十笔交易。
| No. | Transaction | Accounts Affected |
|---|---|---|
| 1 | Purchased additional inventory for £200, paying in cash | Inventory (Dr), Cash (Cr) |
| 2 | Cash sales totalling £350 | Cash (Dr), Sales Revenue (Cr) |
| 3 | Paid shop rent of £50 in cash | Rent Expense (Dr), Cash (Cr) |
| 4 | Borrowed an additional £100 from the bank, deposited into the bank account | Bank (Dr), Bank Loan (Cr) |
| 5 | Bought new equipment for £150, paying in cash | Equipment (Dr), Cash (Cr) |
| 6 | Made credit sales of £280 to a local gift shop | Trade Receivables (Dr), Sales Revenue (Cr) |
| 7 | Received £150 cash from the credit customer | Cash (Dr), Trade Receivables (Cr) |
| 8 | Paid £100 cash for stationery and office supplies | Stationery Expense (Dr), Cash (Cr) |
| 9 | Sara withdrew £60 cash for personal use | Drawings (Dr), Cash (Cr) |
| 10 | Closing inventory counted at £150 on 30 June | Used in cost of sales calculation |
Transaction 1 increases inventory while decreasing cash. Transaction 2 increases both cash and sales revenue. Transaction 3 records an expense and reduces cash. Transaction 4 brings money into the bank account while increasing the loan liability. Transaction 5 adds to non-current assets and reduces cash. Transaction 6 creates a receivable and recognises revenue. Transaction 7 converts part of the receivable back into cash. Transaction 8 is an operating expense. Transaction 9 reduces cash and records drawings. Transaction 10 does not require a journal entry but is used to compute the cost of goods sold at the period end.
交易 1 增加存货同时减少现金。交易 2 增加现金和销售收入。交易 3 记录费用并减少现金。交易 4 将资金存入银行账户同时增加贷款负债。交易 5 增加非流动资产并减少现金。交易 6 产生应收款并确认收入。交易 7 将部分应收款转回现金。交易 8 是一项经营费用。交易 9 减少现金并记录提款。交易 10 不需要日记账分录，但用于计算期末的销售成本。
4. Ledger Accounts and T-Account Entries | 分类账与 T 型账分录
Now we transfer each transaction into the appropriate T-accounts. Double-entry requires every debit to have a corresponding credit. Below are the key accounts with all movements recorded. Pay close attention to the dates and the opposite account names, as these form the audit trail.
现在我们将每笔交易过入相应的 T 型账。复式记账要求每一笔借方必须有对应的贷方。以下是所有变动的关键账户。请仔细留意日期和对方账户名称，它们构成了审计线索。
Cash Account: Opens with £500 debit. Then £200 credit (inventory), £350 debit (sales), £50 credit (rent), £150 credit (equipment), £150 debit (receivable), £100 credit (stationery), £60 credit (drawings). Bank Account: Opens at zero, then £100 debit (loan), no further entries. Inventory: Opens £300 debit, plus £200 debit (purchase), closing inventory adjustment is made outside the ledger through the cost of sales calculation. Equipment: Opens £800 debit, plus £150 debit. Bank Loan: Opens £400 credit, plus £100 credit. Sales Revenue: £350 credit, £280 credit. Rent Expense: £50 debit. Stationery Expense: £100 debit. Trade Receivables: £280 debit, £150 credit. Drawings: £60 debit. Capital: £1,200 credit.
现金账户：期初借方 £500。然后贷方 £200（存货），借方 £350（销售），贷方 £50（租金），贷方 £150（设备），借方 £150（应收款），贷方 £100（文具），贷方 £60（提款）。银行账户：期初为零，借方 £100（贷款），无其他分录。存货：期初借方 £300，加借方 £200（采购），期末存货调整通过销售成本计算在分类账外完成。设备：期初借方 £800，加借方 £150。银行贷款：期初贷方 £400，加贷方 £100。销售收入：贷方 £350，贷方 £280。租金费用：借方 £50。文具费用：借方 £100。应收账款：借方 £280，贷方 £150。提款：借方 £60。资本：贷方 £1,200。
It is useful to sketch these T-accounts on paper as you follow the case. Each entry should clearly label the cross-reference account and the amount. This habit reduces errors and helps you trace mistakes quickly when the trial balance does not balance.
在跟进案例时，在纸上草绘这些 T 型账很有帮助。每一笔分录都应清晰标注对方账户和金额。这一习惯可以减少错误，并在试算平衡表不平的时候帮助你快速追踪差错。
5. Balancing Off the Accounts | 账户结平
At the end of June, we balance each ledger account to find the closing balance carried down. For asset and expense accounts, the closing balance is usually a debit; for liability, capital, and revenue accounts, it is usually a credit. Balancing off means inserting a total on both sides, then bringing down the difference to the next period.
六月底，我们对每个分类账账户进行结平，求出结转至下期的余额。对于资产和费用账户，期末余额通常为借方；对于负债、资本和收入账户，通常为贷方。结平意味着在两边插入合计数，然后将差额结转至下期。
s 60 = 560. Balance c/d = 1,000 − 560 = 440 (debit). Bank: 100 debit, no credits, balance c/d 100 debit. Trade Receivables: 280 debit, 150 credit, balance c/d 130 debit. Equipment: 800 + 150 = 950 debit. Inventory: 300 + 200 = 500 debit, but closing inventory will be computed separately. Sales Revenue: 350 + 280 = 630 credit. Bank Loan: 400 + 100 = 500 credit. Rent Expense: 50 debit. Stationery Expense: 100 debit. Drawings: 60 debit. Capital: 1,200 credit.
现金：总借方 = 期初 500 + 销售 350 + 应收款 150 = 1,000。总贷方 = 存货 200 + 租金 50 + 设备 150 + 文具 100 + 提款 60 = 560。结转余额 = 1,000 − 560 = 440（借方）。银行：借方 100，无贷方，结转余额为借方 100。应收账款：借方 280，贷方 150，结转余额为借方 130。设备：800 + 150 = 950 借方。存货：300 + 200 = 500 借方，但期末存货将单独计算。销售收入：350 + 280 = 630 贷方。银行贷款：400 + 100 = 500 贷方。租金费用：50 借方。文具费用：100 借方。提款：60 借方。资本：1,200 贷方。
Note that inventory is not closed through the ledger in the same way for a periodic system. Instead, we use the opening and closing inventory figures to calculate cost of sales on the income statement. This is an important distinction that often appears in WJEC assessments.
请注意，在定期盘存制下，存货并不通过分类账以同样方式结清。相反，我们利用期初和期末存货数字在利润表中计算销售成本。这是 WJEC 评估中经常出现的一个重要区别。
6. Trial Balance: Checking the Arithmetic | 试算平衡表：检查算术准确性
With all accounts balanced, we extract a trial balance to verify that total debits equal total credits. The trial balance lists every account with its closing balance in either the debit or credit column. It is dated 30 June. If the two columns do not agree, there is an error that must be found and corrected before proceeding.
所有账户结平后，我们编制试算平衡表，以验证借方总额是否等于贷方总额。试算平衡表列出每个账户及其期末余额，分别记入借方或贷方栏。日期为 6 月 30 日。如果两栏不等，则存在错误，必须在继续之前找到并更正。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 440 | |
| Bank | 100 | |
| Trade Receivables | 130 | |
| Inventory (1 June) | 300 | |
| Equipment | 950 | |
| Bank Loan | 500 | |
| Capital | 1,200 | |
| Sales Revenue | 630 | |
| Purchases (Inventory addition) | 200 | |
| Rent Expense | 50 | |
| Stationery Expense | 100 | |
| Drawings | 60 | |
| Totals | 2,330 | 2,330 |
Our trial balance totals £2,330 on both sides, confirming that the double-entry recordings are arithmetically accurate. Notice that the opening inventory and the additional purchases are listed separately in the trial balance. The closing inventory of £150 will be accounted for directly in the income statement, not in the trial balance.
我们的试算平衡表两边合计均为 £2,330，证实复式记录在算术上是准确的。注意期初存货和追加采购在试算平衡表中是分开列示的。期末存货 £150 将直接在利润表中处理，而非在试算平衡表中。
7. Income Statement: Measuring Profit | 利润表：衡量利润
The income statement for the month ended 30 June shows how much profit Sara's Craft Shop generated. We begin with sales revenue, subtract the cost of goods sold to find gross profit, then deduct operating expenses to arrive at net profit. The cost of goods sold formula is: Opening Inventory + Purchases − Closing Inventory.
截至 6 月 30 日的月度利润表展示了 Sara 的手工坊创造了多少利润。我们从销售收入开始，减去销售成本得出毛利，再扣除经营费用得出净利润。销售成本公式为：期初存货 + 采购 − 期末存货。
Sales revenue totals £630. Cost of goods sold = £300 (opening) + £200 (purchases) − £150 (closing) = £350. Gross profit is therefore £630 − £350 = £280. Operating expenses include rent £50 and stationery £100, giving total expenses of £150. Net profit is £280 − £150 = £ irst month, but we must also examine the balance sheet to assess overall financial health.
销售收入合计 £630。销售成本 = £300（期初）+ £200（采购）− £150（期末）= £350。因此毛利为 £630 − £350 = £280。经营费用包括租金 £50 和文具 £100，费用总额为 £150。净利润为 £280 − £150 = £130。这一正净利润表明企业在首月是盈利的，但我们必须同时审视资产负债表以评估整体财务健康状况。
Gross Profit = Sales − Cost of Sales → £630 − £350 = £280
毛利 = 销售收入 − 销售成本 → £630 − £350 = £280
Net Profit = Gross Profit − Expenses → £280 − £150 = £130
净利润 = 毛利 − 费用 → £280 − £150 = £130
When presenting the income statement, always include the period covered and use clear headings. For WJEC exams, marks are often awarded for correct formatting, appropriate use of columns, and accurate calculation of the cost of sales, so practise writing out the full statement neatly.
在列示利润表时，务必注明涵盖的期间并使用清晰的标题。在 WJEC 考试中，分数通常授予正确的格式、恰当的栏式运用以及销售成本的准确计算，因此请多加练习工整地书写完整的报表。
8. Statement of Financial Position: The Accounting Equation in Action | 财务状况表：会计等式的实际运用
e accounting equation: Assets = Liabilities + Capital. We group assets into non-current (equipment) and current (cash, bank, receivables, closing inventory), and liabilities into non-current and current (the bank loan here is a non-current liability for simplicity).
财务状况表（资产负债表）显示期末的资产、负债和资本。它围绕会计等式构建：资产 = 负债 + 资本。我们将资产分为非流动资产（设备）和流动资产（现金、银行存款、应收账款、期末存货），负债分为非流动和流动负债（此处为简化起见，银行贷款视为非流动负债）。
| Assets | £ | Liabilities & Capital | £ |
|---|---|---|---|
| Non-current Assets | Capital | ||
| Equipment | 950 | Opening Capital | 1,200 |
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