📚 Year 9 SQA Accounting: Case Study Practical Exercise | Year 9 SQA 会计：案例分析实战演练
In this article, we will work through a complete accounting case study designed for Year 9 students following the SQA curriculum in Scotland. You will learn how to analyse business transactions, apply double-entry bookkeeping, prepare a trial balance, and produce final financial statements. This hands-on exercise mirrors the type of practical tasks you may encounter in your accounting course and will help you develop essential skills for recording and interpreting financial information.
本文将带领大家完成一个完整的会计案例分析，专为苏格兰 Year 9（S3）SQA 课程设计。你将学习如何分析商业交易、运用复式记账法、编制试算平衡表，并最终出具财务报表。这个实操练习模拟了会计课程中常见的实务任务，能够帮助你培养记录和解读财务信息的关键技能。
1. Introduction to the Case Study | 案例背景介绍
Meet John, the owner of a new business called 'GreenGrocers'. On 1 April, he started the venture by contributing cash of £3,000, a bank deposit of £5,000, and a delivery van worth £2,000. Throughout April, GreenGrocers bought and sold fruit and vegetables, paid expenses, received money from customers, and borrowed funds from the bank. Your task is to record all these transactions, check the accuracy of your records, and prepare the income statement and balance sheet at the end of the month.
John 是名为'GreenGrocers'的新企业主。4月1日，他投入了现金 3,000 英镑、银行存款 5,000 英镑以及一辆价值 2,000 英镑的送货车，开始了创业。整个四月，GreenGrocers 进行果蔬的买卖、支付费用、从客户收款并向银行借款。你的任务是把所有这些交易记录下来，检查记录是否正确，并在月底编制利润表和资产负债表。
The transactions for April are listed below. We will work through each one step by step, using the accounting equation and double-entry rules. Make sure you have a pen and paper ready so you can practise alongside the explanation.
四月的交易列表如下。我们将一步一步地运用会计等式和复式记账规则来处理每一笔交易。确保你准备好纸和笔，这样你就可以边看讲解边同步练习。
| Date | Transaction |
| 1 Apr | John started the business with £3,000 cash, £5,000 in the bank, and a van worth £2,000. |
| 2 Apr | Purchased inventory for resale, paying £800 by bank transfer. |
| 3 Apr | Bought further inventory on credit from FreshFarm for £500. |
| 5 Apr | Cash sales: sold goods for £1,200 (cost of goods sold £600). |
| 8 Apr | Sold goods on credit to Green Cafe for £900 (cost £450). |
| 10 Apr | Paid shop rent of £300 in cash. |
| 12 Apr | Received a cheque of £600 from Green Cafe, deposited into the bank. |
| 15 Apr | Paid £300 to FreshFarm via bank transfer to settle part of the amount owed. |
| 20 Apr | Obtained a bank loan of £2,000, which was deposited into the business bank account. |
| 25 Apr | Bought stationery for office use, paying £150 in cash. |
2. Understanding the Accounting Equation | 理解会计等式
Before we start recording, let's quickly revise the accounting equation, which is the foundation of every transaction we process:
在开始记录之前，我们来快速复习一下会计等式，这是我们处理每一笔交易的基础：
Assets = Liabilities + Owner's Equity
资产 = 负债 + 所有者权益
This equation must always stay in balance. When a transaction occurs, at least two elements of the equation change. For example, if the owner invests cash, assets (cash) increase and equity (capital) increases by the same amount. If the business buys inventory with cash, one asset (inventory) goes up while another asset (cash) goes down, so total assets remain unchanged. Keeping this double effect in mind will help you work out which accounts to debit and which to credit.
这个等式必须始终保持平衡。发生交易时，等式中至少有两个要素会发生变化。例如，如果业主投入现金，资产（现金）增加，权益（资本）也会等额增加。如果企业用现金购入存货，一项资产（存货）增加，另一项资产（现金）减少，因此总资产保持不变。牢记这种双重影响，将有助于你确定哪个账户借记、哪个账户贷记。
3. Step 1: Analysing Transactions | 第一步：分析交易
We need to examine each transaction and decide how it affects the accounting equation. Let's take the first transaction (1 April) as an example. John gave the business £3,000 cash, £5,000 in the bank, and a van valued at £2,000. This increases the business's assets (cash +£3,000, bank +£5,000, van +£2,000) and simultaneously increases owner's equity (capital +£10,000).
我们需要审阅每笔交易并判断它对会计等式的影响。以第一笔交易（4月1日）为例。John 向企业投入了 3,000 英镑现金、银行存款 5,000 英镑和价值 2,000 英镑的送货车。这使得企业资产增加（现金 +3,000，银行 +5,000，货车 +2,000），同时所有者权益（资本 +10,000）也相应增加。
Now look at the purchase of inventory on 2 April. The business bought goods for £800, paying out of the bank account. This increases the inventory asset by £800 and decreases the bank asset by £800. Total assets do not change, and the equation remains balanced.
再看4月2日的存货采购。企业用银行存款支付了 800 英镑购买商品。这使得存货这项资产增加 800 英镑，同时银行存款资产减少 800 英镑。总资产不变，等式依然平衡。
For each of the remaining transactions, try to ask yourself: which two items are affected? Are both items assets, or is one an asset and one a liability? Does the transaction involve income or an expense? Write down your answers before moving to the journal entries. This analysis is the most critical thinking step in accounting.
对于剩下的每笔交易，试着问自己：哪两项受到了影响？两个都是资产，还是一方是资产、一方是负债？交易是否涉及收入或费用？在进入日记账分录之前，把答案写下来。这个分析是会计中最重要的思考环节。
4. Step 2: Journal Entries | 第二步：日记账分录
After analysing each transaction, we record it in the general journal. A journal entry shows the date, the accounts to be debited and credited, and a brief narration. For Year 9, it is essential to remember that every debit must have an equal credit. Debits increase assets and expenses, while credits increase liabilities, equity, and income.
分析完每笔交易后，我们就要在普通日记账中记录。一笔日记账分录应显示日期、借记和贷记的账户以及简要摘要。对 Year 9 的同学来说，必须牢记每一笔借记都必须有等额的贷记。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 our case study. Check that you have identified the correct accounts and amounts. Note that for sales, we record both the revenue and the cost of goods sold.
以下是本案例的日记账分录。检查你是否选对了账户和金额。注意，对于销售，我们要同时记录销售收入和销售成本。
| Date | Debit | Credit | Narrative |
| 1 Apr | Cash £3,000 Bank £5,000 Van £2,000 | Capital £10,000 | Owner's contribution of assets |
| 2 Apr | Inventory £800 | Bank £800 | Purchase of inventory by bank |
| 3 Apr | Inventory £500 | Trade Payables £500 | Credit purchase from FreshFarm |
| 5 Apr | Cash £1,200 Cost of Sales £600 | Sales Revenue £1,200 Inventory £600 | Cash sale and cost of goods sold |
| 8 Apr | Trade Receivables £900 Cost of Sales £450 | Sales Revenue £900 Inventory £450 | Credit sale to Green Cafe |
| 10 Apr | Rent Expense £300 | Cash £300 | Shop rent paid in cash |
| 12 Apr | Bank £600 | Trade Receivables £600 | Received from Green Cafe |
| 15 Apr | Trade Payables £300 | Bank £300 | Paid FreshFarm partially |
| 20 Apr | Bank £2,000 | Bank Loan £2,000 | Bank loan received |
| 25 Apr | Stationery Expense £150 | Cash £150 | Cash purchase of stationery |
Notice that each sales transaction is split into two parts: the revenue part (debit cash or receivables, credit sales revenue) and the cost part (debit cost of sales, credit inventory). This keeps the inventory account accurate and helps us calculate gross profit later.
注意，每笔销售交易被拆分成两部分：收入部分（借记现金或应收账款，贷记销售收入）和成本部分（借记销售成本，贷记存货）。这样能保持存货账户的准确，也有助于稍后计算毛利。
5. Step 3: Posting to Ledger Accounts | 第三步：过账至分类账
Next, we transfer each journal entry to the relevant ledger accounts. A T-account format is useful here. We will set up T-accounts for Cash, Bank, Van, Inventory, Trade Receivables, Trade Payables, Bank Loan, Capital, Sales Revenue, Cost of Sales, Rent Expense, and Stationery Expense. Then we post the debit and credit amounts from the journal.
接下来，我们把每一笔日记账分录过到相关的分类账账户中。这里使用 T 型账户格式比较方便。我们会为现金、银行存款、货车、存货、应收账款、应付账款、银行贷款、资本、销售收入、销售成本、租金费用和文具费用设置 T 型账户，然后根据日记账的借方和贷方金额进行过账。
Let's illustrate with the Cash account. Start with the opening balance of £3,000 on the debit side from 1 April. On 5 April, we debit another £1,200 from the cash sale. On 10 April, credit £300 for rent, and on 25 April, credit £150 for stationery. The closing balance of Cash is therefore a debit balance of £3,750. You should practise drawing all the T-accounts and balancing them off – this is an excellent way to check you haven't missed any entries.
我们以现金账户为例进行说明。4月1日，借方记入期初余额 3,000 英镑。4月5日，因现金销售再借记 1,200 英镑。4月10日，因租金贷记 300 英镑，4月25日因文具贷记 150 英镑。因此，现金期末余额为借方余额 3,750 英镑。你应该动手画出所有 T 型账户并结出余额——这个练习能很好地检查你是否漏掉了任何分录。
| Cash Account | |
| 1 Apr Capital 3,000 | 10 Apr Rent 300 5 Apr Sales 1,200 | 25 Apr Stationery 150 | |
| Balance c/d 3,750 | |
After posting all transactions, the closing balances of the accounts should be: Bank £6,500 (debit), Van £2,000 (debit), Inventory £250 (debit), Trade Receivables £300 (debit), Trade Payables £200 (credit), Bank Loan £2,000 (credit), Capital £10,000 (credit), Sales Revenue £2,100 (credit), Cost of Sales £1,050 (debit), Rent Expense £300 (debit), and Stationery Expense £150 (debit). Keep these figures handy for the trial balance.
在所有交易过账后，各账户的期末余额应为：银行存款 6,500 英镑（借方），货车 2,000 英镑（借方），存货 250 英镑（借方），应收账款 300 英镑（借方），应付账款 200 英镑（贷方），银行贷款 2,000 英镑（贷方），资本 10,000 英镑（贷方），销售收入 2,100 英镑（贷方），销售成本 1,050 英镑（借方），租金费用 300 英镑（借方），文具费用 150 英镑（借方）。记下这些数字，方便编制试算平衡表。
6. Step 4: Trial Balance Preparation | 第四步：编制试算平衡表
A trial balance is a list of all ledger balances at a particular date, with debits in one column and credits in another. Its purpose is to check the arithmetical accuracy of the double-entry records. Total debits must equal total credits. If they do not balance, there is an error somewhere that must be investigated.
试算平衡表是特定日期所有分类账余额的清单，分借方和贷方两列。它的目的是检查复式记账在算术上是否准确。借方合计必须等于贷方合计。如果借贷不平，说明存在错误，需要追查。
Using the balances obtained above, we can draw up the trial balance as at 30 April. Let's see if our totals agree.
利用上面得到的余额，我们可以编制截至4月30日的试算平衡表。来看看合计数是否一致。
| Account | Debit (£) | Credit (£) |
| Cash | 3,750 | |
| Bank | 6,500 | |
| Van | 2,000 | |
| Inventory | 250 | |
| Trade Receivables | 300 | |
| Trade Payables | 200 | |
| Bank Loan | 2,000 | |
| Capital | 10,000 | |
| Sales Revenue | 2,100 | |
| Cost of Sales | 1,050 | |
| Rent Expense | 300 | |
| Stationery Expense | 150 | |
| Totals | 14,300 | 14,300 |
Our trial balance totals are equal at £14,300, which confirms that the double-entry postings are mathematically correct. This gives us confidence to move on to the financial statements.
我们的试算平衡表借贷双方合计均为 14,300 英镑，相等一致，这证实了复式过账在数学上是正确的。这让我们有信心继续编制财务报表。
7. Step 5: Income Statement (Profit & Loss) | 第五步：损益表（利润表）
The income statement calculates the profit or loss for a period. It starts with revenue, deducts the cost of goods sold to find gross profit, and then subtracts operating expenses to arrive at net profit. For GreenGrocers, the income statement for the month ended 30 April would look like this:
损益表用于计算某一期间的利润或亏损。它以收入为起点，减去销售成本得到毛利，再减去经营费用得出净利润。对 GreenGrocers 而言，截至4月30日的月度损益表如下：
