📚 Year 10 Edexcel Accounting: Case Study Practical Drills | Edexcel Year 10 会计：案例分析实战演练
Case studies are a vital part of the Year 10 Edexcel Accounting curriculum, testing your ability to apply double-entry principles and prepare financial statements from given transactions. This article walks you through a complete practical example, from recording journal entries to producing the income statement and statement of financial position. Follow each step to build confidence for your exams.
案例分析是 Year 10 Edexcel 会计课程的重要组成部分，考查你将复式记账原则应用于给定交易并编制财务报表的能力。本文将带你演练一个完整的实战例子，从记录日记账分录到生成利润表和财务状况表。逐步学习，提升你的考试信心。
1. Understanding the Case Study Scenario | 理解案例背景
ABC Trading is a sole trader business. The following balances appeared in its books on 1 January 2024: Cash $5,000, Accounts Receivable $3,000, Inventory $4,000, Equipment $10,000, Accumulated Depreciation $1,000, Accounts Payable $2,000, and Capital $19,000.
ABC Trading 是一家独资企业。2024年1月1日的账面余额如下：现金5,000美元，应收账款3,000美元，存货4,000美元，设备10,000美元，累计折旧1,000美元，应付账款2,000美元，资本19,000美元。
During the year ended 31 December 2024, the following transactions took place: (a) Purchased inventory on credit $8,000; (b) Sold goods on credit for $15,000 (the cost of these goods will be determined later); (c) Collected $12,000 from credit customers; (d) Paid $7,000 to suppliers; (e) Paid general expenses (rent, wages) $3,000 in cash; (f) The owner withdrew $1,000 for personal use. At the year end, a physical count revealed closing inventory of $5,000. Equipment is depreciated at 10% per annum on cost. The business decides to create an allowance for doubtful debts at 5% of the closing accounts receivable balance. No allowance existed at the start of the year.
截至2024年12月31日的年度内，发生了下列交易：(a) 赊购存货8,000美元；(b) 赊销商品15,000美元（销售成本稍后确定）；(c) 向赊销客户收回12,000美元；(d) 支付供应商7,000美元；(e) 用现金支付一般费用（租金、工资）3,000美元；(f) 业主提款1,000美元自用。年末实地盘点确认期末存货为5,000美元。设备按原始成本的10%计提年折旧。企业决定按期末应收账款余额的5%计提坏账准备。年初无准备。
2. Recording Transactions in the General Journal | 在普通日记账中记录交易
Transaction (a): Purchased inventory on credit, $8,000. Journal entry: Debit Purchases $8,000, Credit Accounts Payable $8,000.
交易 (a)：赊购存货8,000美元。日记账分录：借记购货8,000美元，贷记应付账款8,000美元。
Transaction (b): Sold goods on credit for $15,000. Debit Accounts Receivable $15,000, Credit Sales Revenue $15,000. Note that the cost of sales entry will be handled via the inventory adjustment at year end under the periodic inventory system.
交易 (b)：赊销商品15,000美元。借记应收账款15,000美元，贷记销售收入15,000美元。注意，在定期盘存制下，销售成本的记录将通过年末存货调整分录实现。
Transaction (c): Collected cash from customers, $12,000. Debit Cash $12,000, Credit Accounts Receivable $12,000.
交易 (c)：向客户收回现金12,000美元。借记现金12,000美元，贷记应收账款12,000美元。
Transaction (d): Paid suppliers $7,000. Debit Accounts Payable $7,000, Credit Cash $7,000.
交易 (d)：支付供应商7,000美元。借记应付账款7,000美元，贷记现金7,000美元。
Transaction (e): Paid general expenses $3,000 in cash. Debit General Expenses $3,000, Credit Cash $3,000.
交易 (e)：用现金支付一般费用3,000美元。借记一般费用3,000美元，贷记现金3,000美元。
Transaction (f): Owner's drawings of $1,000. Debit Drawings $1,000, Credit Cash $1,000.
交易 (f)：业主提款1,000美元。借记提款1,000美元，贷记现金1,000美元。
All transactions have now been recorded in the journal using double-entry principles. These entries will next be posted to the ledger accounts.
所有交易均已按照复式记账原则记入日记账。接下来，这些分录将过账到分类账中。
3. Posting to the Ledger Accounts | 过账到分类账户
We post each journal entry to the respective T-accounts. Below are the key accounts after posting.
我们将每笔日记账分录过账到相应的T型账户。以下是过账后的主要账户情况。
| Cash (Ledger) | $ |
| Opening balance | 5,000 Dr |
| Receipts from customers | 12,000 Dr |
| Payment to suppliers | 7,000 Cr |
| General expenses | 3,000 Cr |
| Drawings | 1,000 Cr |
| Closing balance | 6,000 Dr |
Cash closing balance is $6,000 (Dr).
现金期末余额为6,000美元（借方）。
| Accounts Receivable | $ |
| Opening balance | 3,000 Dr |
| Credit sales | 15,000 Dr |
| Cash received | 12,000 Cr |
| Closing balance | 6,000 Dr |
Accounts Receivable closing balance is $6,000 (Dr).
应收账款期末余额为6,000美元（借方）。
Similarly, Accounts Payable closes at $3,000 Cr (Opening $2,000 + Purchase $8,000 - Payment $7,000). Purchases account shows $8,000 Dr, Sales Revenue $15,000 Cr, General Expenses $3,000 Dr, and Drawings $1,000 Dr. The Equipment and Accumulated Depreciation accounts retain their opening balances until adjustments.
同样，应付账款期末余额为3,000美元贷方（期初2,000+购货8,000-付款7,000）。购货账户为借方8,000美元，销售收入为贷方15,000美元，一般费用为借方3,000美元，提款为借方1,000美元。设备和累计折旧账户在调整前保持期初余额不变。
4. Preparing the Trial Balance | 编制试算平衡表
Before adjustments, we list all ledger account balances to verify that total debits equal total credits. The unadjusted trial balance at 31 December 2024 is shown below.
调整前，我们列出所有分类账余额，以验证借方总额等于贷方总额。2024年12月31日的未调整试算平衡表如下所示。
| Account | Dr $ | Cr $ |
| Cash | 6,000 | |
| Accounts Receivable | 6,000 | |
| Inventory (opening) | 4,000 | |
| Equipment | 10,000 | |
| Accumulated Depreciation | 1,000 | |
| Accounts Payable | 3,000 | |
| Capital | 19,000 | |
| Sales Revenue | 15,000 | |
| Purchases | 8,000 | |
| General Expenses | 3,000 | |
| Drawings | 1,000 | |
| Totals | 38,000 | 38,000 |
The trial balance is in agreement, confirming the double-entry postings are mathematically correct. However, adjusting entries are still needed to reflect the true financial position.
试算平衡表平衡，证实复式记账过账在数学上是正确的。然而，仍需编制调整分录以反映真实的财务状况。
5. Adjusting for Depreciation and Bad Debts | 调整折旧与坏账
Three adjustments are required: depreciation on equipment, allowance for doubtful debts, and inventory adjustment for cost of sales. Each is recorded in the general journal and posted.
需要进行三项调整：设备折旧、坏账准备以及为计算销售成本而进行的存货调整。每项调整均记录在普通日记账中并过账。
Adjustment 1 - Depreciation: Equipment costing $10,000 is depreciated at 10% per annum. Annual depreciation = $10,000 × 10% = $1,000. The journal entry is: Debit Depreciation Expense $1,000, Credit Accumulated Depreciation $1,000.
调整1 - 折旧：设备成本10,000美元，按年折旧率10%计提。年折旧额 = 10,000 × 10% = 1,000美元。日记账分录：借记折旧费用1,000美元，贷记累计折旧1,000美元。
Adjustment 2 - Bad Debts Allowance: Closing accounts receivable is $6,000. Allowance required = 5% × $6,000 = $300. Since no allowance existed at the start, the entire $300 is charged as an expense. Entry: Debit Bad Debts Expense $300, Credit Allowance for Doubtful Debts $300.
调整2 - 坏账准备：应收账款期末余额6,000美元。所需准备 = 5% × 6,000 = 300美元。由于期初没有准备，全部300美元确认为费用。分录：借记坏账费用300美元，贷记坏账准备300美元。
Adjustment 3 - Closing Inventory and Cost of Sales: tatement of financial position. The combined entry: Debit Income Statement (Cost of Sales) $4,000 (removing opening inventory), Credit Inventory $4,000. Then Debit Inventory $5,000 (closing inventory), Credit Income Statement (Cost of Sales) $5,000. The net effect reduces Cost of Sales by $1,000. The cost of goods sold is calculated as: Opening Inventory $4,000 + Purchases $8,000 - Closing Inventory $5,000 = $7,000. In the ledger, we can pass a simplified adjusting entry: Debit Inventory $5,000, Debit Income Statement (Cost of Sales) $7,000 overall? hod requires a closing entry. For our purpose, we view the adjustment as: Dr Cost of Sales $7,000, Cr Inventory $7,000, then Dr Inventory $5,000, Cr Cost of Sales $ orrect net effect. Students should familiarise themselves with the periodic closing entry.
调整3 - 期末存货与销售成本：采用定期盘存制，我们结转期初存货并将期末存货记入财务状况表。合并分录：借记利润表（销售成本）4,000美元（移除期初存货），贷记存货4,000美元。然后借记存货5,000美元（期末存货），贷记利润表（销售成本）5,000美元。净影响使销售成本减少1,000美元。销货成本计算为：期初存货4,000美元 + 购货8,000美元 - 期末存货5,000美元 = 7,000美元。在分类账中，我们可以通过递延分录处理。考生应熟悉定期盘存制的期末结转分录。
After posting these adjustments, we prepare the adjusted trial balance. The new balances relevant for the financial statements are: Depreciation Expense $1,000, Bad Debts Expense $300, Accumulated Depreciation $2,000 (1,000+1,000), Allowance for Doubtful Debts $300, Inventory $5,000, and Cost of Sales effectively $7,000.
过账这些调整后，我们编制调整后试算平衡表。与财务报表相关的新的余额为：折旧费用1,000美元，坏账费用300美元，累计折旧2,000美元（1,000+1,000），坏账准备300美元，存货5,000美元，销售成本实际为7,000美元。
6. Preparing the Income Statement | 编制利润表
The income statement for the year ended 31 December 2024 is prepared using the adjusted figures. The periodic inventory system first calculates cost of sales.
截至2024年12月31日的年度利润表使用调整后的数字编制。在定期盘存制下，首先计算销售成本。
Cost of Sales = Opening Inventory + Purchases - Closing Inventory
销售成本 = 期初存货 + 购货 - 期末存货
$4,000 + $8,000 - $5,000 = $7,000
Now the income statement can be presented:
现在可以呈列利润表：
| Sales Revenue | $ | $ |
| 15,000 | ||
| Less: Cost of Sales | (7,000) | |
| Gross Profit | 8,000 | |
| Less: Operating Expenses | ||
| General Expenses | 3,000 | |
| Depreciation Expense | 1,000 | |
| Bad Debts Expense | 300 | <
