📚 Year 9 CIE Accounting: Case Study Practical Exercises | 九年级CIE会计：案例分析实战演练
This article provides a hands-on case study to help Year 9 students apply core accounting principles. You will follow a small business through a month of transactions, learning to record, classify and summarise financial data. By working step by step, you will gain confidence in the accounting cycle and be better prepared for your CIE assessments.
本文通过一个实战案例，帮助九年级学生应用核心会计原则。你将跟踪一家小企业一个月的交易，学习如何记录、分类和汇总财务数据。通过逐步演练，你将增强对会计循环的信心，为CIE考试做好更充分的准备。
1. Case Scenario Introduction | 案例情景介绍
Sam's Sports Shop is a small retail business owned by Sam. The following balances appeared in the books on 1 March 2025. These opening balances form the starting point for our accounting records.
Sam's Sports Shop 是一家由 Sam 经营的小型零售企业。2025 年 3 月 1 日的账簿中有以下余额。这些期初余额是我们会计记录的起点。
| Assets | Liabilities and Equity | ||
| Cash | £1,200 | Trade payables: P. Jones | £500 |
| Bank | £8,500 | Capital | £15,600 |
| Inventory | £6,000 | ||
| Trade receivables: A. Smith | £400 | ||
| Total assets | £16,100 | Total liabilities & equity | £16,100 |
s perfectly at the start of the period. This balance must be maintained after every transaction.
请注意，期初的会计等式（资产 = 负债 + 权益）完全平衡。每笔交易发生后都必须保持这种平衡。
2. List of March Transactions | 三月交易列表
Sam's Sports Shop carried out the following transactions during March 2025. Every transaction will affect at least two accounts according to the double-entry system.
Sam's Sports Shop 在 2025 年 3 月发生了以下交易。根据复式记账制度，每笔交易至少会影响两个账户。
- 2 Mar – Purchased goods on credit from P. Jones, £800.
- 5 Mar – Sold goods on credit to A. Smith, £600.
- 8 Mar – Paid wages in cash, £200.
- 12 Mar – Received a cheque from A. Smith for £300 and banked it.
- 15 Mar – Cash sales, £500.
- 18 Mar – Paid P. Jones £500 by cheque.
- 22 Mar – Purchased equipment by cheque, £1,000.
- 25 Mar – Owner withdrew £150 cash for personal use.
- 28 Mar – Paid rent by cheque, £300.
- 3月2日 – 从 P. Jones 赊购商品 £800。
- 3月5日 – 赊销商品给 A. Smith，£600。
- 3月8日 – 用现金支付工资 £200。
- 3月12日 – 收到 A. Smith 支票 £300 并存入银行。
- 3月15日 – 现金销售 £500。
- 3月18日 – 用支票支付 P. Jones £500。
- 3月22日 – 用支票购买设备 £1,000。
- 3月25日 – 业主提取现金 £150 供个人使用。
- 3月28日 – 用支票支付租金 £300。
At the end of March, a physical stock count valued the closing inventory at £5,800. This information will be used later when we calculate the cost of sales.
在 3 月底，实际盘点存货价值为 £5,800。这一信息将在后续计算销售成本时使用。
3. Recording Transactions in the General Journal | 记录普通日记账
The first step in the accounting cycle is to record each transaction in the general journal. A journal entry shows the date, the accounts to be debited and credited, and a short narrative. Below is the complete journal for Sam's Sports Shop for March.
会计循环的第一步是在普通日记账中记录每笔交易。日记账分录应显示日期、要借记和贷记的账户以及简要说明。以下是 Sam's Sports Shop 三月份的完整日记账。
| Date | Account and description | Debit (£) | Credit (£) |
|---|---|---|---|
| 2 Mar | Purchases | 800 | |
| P. Jones (trade payable) | 800 | ||
| 5 Mar | A. Smith (trade receivable) | 600 | |
| Sales | 600 | ||
| 8 Mar | Wages | 200 | |
| Cash | 200 | ||
| 12 Mar | Bank | 300 | |
| A. Smith (receivable settled) | 300 | ||
| 15 Mar | Cash | 500 | |
| Sales | 500 | ||
| 18 Mar | P. Jones (trade payable) | 500 | |
| Bank | 500 | ||
| 22 Mar | Equipment | 1,000 | |
| Bank | 1,000 | ||
| 25 Mar | Drawings | 150 | |
| Cash | 150 | ||
| 28 Mar | Rent | 300 | |
| Bank | 300 |
Every journal entry balances because total debits (£3,850) equal total credits (£3,850). The narration provides a brief explanation of each transaction.
每一笔日记账分录都是平衡的，因为借方总额（£3,850）等于贷方总额（£3,850）。摘要为每笔交易提供了简要说明。
For credit sales, we debit the customer's account to increase the amount they owe, and credit the Sales account. For cash sales, the debit goes to Cash instead. Payments and expenses reduce assets or increase liabilities accordingly.
对于赊销，我们借记客户的账户以增加应收款项，并贷记销售收入账户。对于现金销售，则借记现金账户。付款和费用会相应减少资产或增加负债。
4. Posting to the General Ledger | 过账到总分类账
After journalising, each entry is posted to the relevant ledger accounts. A T-account format helps visualise the increases and decreases. We will show the most important accounts and their movements during March.
完成日记账后，每笔分录都会过账到相关的分类账户。T 型账户格式有助于直观地展示增减变化。我们将展示最重要的账户及其在三月份的变动情况。
Cash account – records physical money held by the business. It started with £1,200, decreased for wages and drawings, and increased for cash sales.
现金账户 – 记录企业持有的实物货币。期初余额为 £1,200，因支付工资和提现而减少，因现金销售而增加。
