📚 SQA Year 9 Accounting Case Study Practice | SQA 9年级会计案例分析实战演练
Case study questions are a vital part of SQA Accounting. They test your ability to apply bookkeeping and accounting principles to a real-life business scenario. This article walks you through a full practice case study — John's Tutoring Service — from first transactions to final financial statements. Read each step carefully in English and Chinese, and then try to recreate the accounts on your own.
案例分析题目是 SQA 会计考试的重要部分。它们考查你将簿记与会计原则应用于真实企业情境的能力。本文通过一个完整的练习案例——John 的家教服务——带你从最初的交易走到最终的财务报表。请仔细阅读每个步骤的中英讲解，然后尝试自己重做一遍账目。
1. Meet the Business: John's Tutoring Service | 认识企业：John的家教服务
John is a university student who started a small tutoring business on 1 March 2024. He gives one-to-one maths lessons to secondary school pupils. He invested his own savings of £500 into the business and also borrowed £300 from his parents to help with initial costs. The loan is interest‑bearing, and John plans to repay it within one year.
John 是一名大学生，2024年3月1日创办了一家小型家教服务机构。他为中学生提供一对一的数学辅导。John 将自己的积蓄 500 英镑投入企业，并父母借款 300 英镑以支付开办费用。该借款计息，John 计划在一年内偿还。
2. The Accounting Equation in Action | 会计等式实际应用
The accounting equation is the foundation of all bookkeeping: Assets = Liabilities + Owner's Equity. For John's first day, after investing £500 and borrowing £300, his business has cash of £800. This cash is an asset, the loan is a liability, and his investment is equity. We can show this in a simple table:
会计等式是一切簿记的基础：资产 = 负债 + 所有者权益。John 开业第一天投入 500 英镑并借款 300 英镑后，企业拥有现金 800 英镑。这笔现金是资产，借款是负债，他的投资是权益。我们可以用一个简单表格展示：
| Assets (资产) | = | Liabilities (负债) | + | Equity (权益) |
|---|---|---|---|---|
| Cash £800 | = | Loan £300 | + | Capital £500 |
Every future transaction will change at least two elements of this equation, but the equation must always stay in balance. Understanding this rule is your first step towards accurate accounting.
未来的每一笔交易都会改变等式中的至少两个项目，但等式必须始终保持平衡。理解这一规则是迈向准确会计的第一步。
3. Analysing Transactions: The First Month | 分析交易：第一个月
Below are all the transactions that took place in John's business during March 2024. Read each one and think about which accounts are affected. Always apply the accounting equation to check your thinking.
以下是 John 的家教企业在 2024 年 3 月发生的全部交易。阅读每笔交易，并思考哪些账户会受到影响。请始终运用会计等式检验你的思路。
Transaction list:
交易清单：
- 1 Mar: Invested £500 cash into the business.
- 1 Mar: 将 500 英镑现金投入企业。
- 2 Mar: Borrowed £300 from parents as a loan.
- 2 Mar: 向父母借入 300 英镑贷款。
- 3 Mar: Bought a laptop for business use, paying £400 in cash.
- 3 Mar: 购买一台笔记本电脑供企业使用，支付现金 400 英镑。
- 4 Mar: Purchased stationery supplies for £50 in cash (all used up during the month).
- 4 Mar: 用现金购买文具用品 50 英镑（当月全部用完）。
- 10 Mar: Provided tutoring services: received £200 cash immediately and invoiced Jack £150 to be paid later.
- 10 Mar: 提供家教服务：立即收到现金 200 英镑，并给 Jack 开出 150 英镑发票，款项稍后支付。
- 15 Mar: Paid £30 for online advertising.
- 15 Mar: 支付在线广告费 30 英镑。
- 20 Mar: Paid £20 for bus travel to students' homes.
- 20 Mar: 支付前往学生家中的公交费 20 英镑。
- 25 Mar: Paid £10 interest on the loan.
- 25 Mar: 支付贷款利息 10 英镑。
- 28 Mar: Received £80 from Jack in part payment of his account.
- 28 Mar: 收到 Jack 的部分还款 80 英镑。
- 30 Mar: John withdrew £60 cash for personal living expenses.
- 30 Mar: John 提取现金 60 英镑用于个人生活开销。
Take a moment to determine the effect on assets, liabilities and equity for each transaction. For example, buying the laptop decreases cash (asset) but increases equipment (asset), leaving total assets unchanged.
花一点时间判断每笔交易对资产、负债和权益的影响。例如，购买笔记本电脑减少了现金（资产），但增加了设备（资产），因此总资产不变。
4. Journalising Transactions | 日记账记录
In manual accounting, transactions are first recorded in a journal, showing the debit and credit for each entry. Remember the rule: debit the receiver, credit the giver for personal accounts, and for real and nominal accounts, debits increase assets and expenses, while credits increase liabilities, equity and income.
在手工会计中，交易首先记录在日记账中，显示每笔分录的借方和贷方。记住规则：借记接收方，贷记给予方；对于实账户和虚账户，借记增加资产和费用，而贷记增加负债、权益和收入。
Here are the journal entries for the first four transactions. The full journal would continue in the same style for all ten transactions.
以下是前四笔交易的日记账分录。完整的日记账会按照相同方式记录全部十笔交易。
| Date | Details | Dr (£) | Cr (£) |
|---|---|---|---|
| 1 Mar | Cash Capital | 500 | 500 |
| 2 Mar | Cash Loan Payable | 300 | 300 |
| 3 Mar | Laptop Equipment Cash | 400 | 400 |
| 4 Mar | Stationery Expense Cash | 50 | 50 |
Notice that every journal entry has equal debits and credits. This dual effect keeps the accounting equation balanced all the time.
请注意，每一笔日记账分录的借方和贷方金额都相等。这种双重影响使会计等式始终保持平衡。
5. Posting to T-Accounts | 过账到T型账户
After journalising, each entry is posted to the relevant ledger account. A T‑account shows the account name at the top, with a left (debit) side and a right (credit) side. Let's look at the Cash account as an example, using all cash transactions from the list.
完成日记账后，每笔分录要过账到相关的分类账账户。T型账户上方是账户名称，左侧为借方，右侧为贷方。我们以现金账户为例，列出清单中所有涉及现金的交易。
Cash Account
-----------------------------------------------------------
Debit | Credit
1 Mar Capital £500 | 3 Mar Laptop £400
2 Mar Loan £300 | 4 Mar Stationery £ 50
10 Mar Revenue £200 | 15 Mar Advertising £ 30
28 Mar Jack £ 80 | 20 Mar Travel £ 20
| 25 Mar Interest £ 10
| 30 Mar Drawings £ 60
-----------------------------------------------------------
Total Debits £1080 | Total Credits £570
The same process is repeated for all accounts: Laptop Equipment, Loan Payable, Capital, Revenue, Stationery Expense, Advertising, Travel, Interest, Jack (accounts receivable) and Drawings. As you post, always check that the debit and credit totals for the whole ledger are equal after each transaction.
所有账户都需重复这一过程：笔记本电脑设备、应付贷款、资本、收入、文具费、广告费、旅费、利息费、Jack（应收账款）和提款。过账时，在每笔交易后都要检查整个分类账的借方和贷方总额是否相等。
6. Balancing the Ledger | 分类账结平
At the end of the month, each T‑account is balanced to find its closing balance. An asset or expense account normally has a debit balance; a liability, equity or income account normally has a credit balance. Let's calculate the key balances for John's business.
月底，每个 T 型账户都要结出余额。资产和费用账户通常有借方余额；负债、权益和收入账户通常有贷方余额。我们来计算一下 John 企业的主要账户余额。
Cash: £1080 debit – £570 credit = £510 debit balance.
Accounts Receivable (Jack): £150 debit (from revenue) – £80 credit (payment) = £70 debit balance.
Laptop Equipment: £400 debit (no credits) = £400 debit balance.
Loan Payable: £300 credit balance.
Capital: £500 credit balance.
Revenue: £350 credit balance.
Stationery Expense: £50 debit balance.
Advertising: £30 debit balance.
Travel: £20 debit balance.
Interest: £10 debit balance.
Drawings: £60 debit balance.
现金：借方 1080 – 贷方 570 = 借方余额 510 英镑。
应收账款（Jack）：借方 150（来自收入） – 贷方 80（收款）= 借方余额 70 英镑。
笔记本电脑设备：借方 400（无贷方）= 借方余额 400 英镑。
应付贷款：贷方余额 300 英镑。
资本：贷方余额 500 英镑。
收入：贷方余额 350 英镑。
文具费：借方余额 50 英镑。
广告费：借方余额 30 英镑。
旅费：借方余额 20 英镑。
利息费：借方余额 10 英镑。
提款：借方余额 60 英镑。
7. Preparing a Trial Balance | 编制试算平衡表
A trial balance lists all the ledger account balances in two columns — debits and credits. If total debits equal total credits, the double entry is arithmetically correct. This is a crucial checkpoint before you draft the financial statements.
试算平衡表将所有分类账余额列在两栏中——借方和贷方。如果借方合计等于贷方合计，就说明复式记账在算术上是正确的。这是你编制财务报表前的重要检查点。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 510 | |
| Accounts Receivable | 70 | |
| Laptop Equipment | 400 | |
| Loan Payable | 300 | |
| Capital | 500 | |
| Revenue | 350 | |
| Stationery Expense | 50 | |
| Advertising | 30 | |
| Travel | 20 | |
| Interest | 10 | |
| Drawings | 60 | |
| Totals | 1150 | 1150 |
The trial balance is balanced, so we can confidently move on to preparing the final accounts.
试算平衡表借贷相等，因此我们可以自信地进入期末账表编制。
8. Constructing the Income Statement | 构建利润表
The income statement (or profit and loss account) shows the business's financial performance over a period. For a service business like tutoring, the format is simple: Revenue minus Expenses equals Net Profit.
利润表（或损益表）反映企业在一定期间内的财务业绩。对于家教这类服务型企业，格式很简单：收入减费用等于净利润。
John's Tutoring Service – Income Statement for the month ended 31 March 2024
John's家教服务 – 截至2024年3月31日的月度利润表
| Revenue (Tutoring fees) | £350 |
| Less: Expenses | |
| Stationery | £ 50 |
| Advertising | 30 |
| Travel | 20 |
| Interest | 10 |
| Total Expenses | (110) |
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