📚 Year 9 CAIE Accounting: Case Study Practice | Year 9 CAIE 会计：案例分析实战演练
Welcome to this practical case study designed for Year 9 CAIE Accounting. In this article, you will follow a small business through a month of transactions, apply double-entry bookkeeping, balance ledger accounts, prepare a trial balance, and produce the final financial statements. The aim is to reinforce your understanding of the accounting cycle in a realistic scenario.
欢迎来到这个为 Year 9 CAIE 会计设计的实战案例分析。在本文中，你将跟随一家小企业完成一个月的交易，应用复式记账法、结清总账账户、编制试算平衡表并生成最终的财务报表。目的是在一个真实情景中巩固你对会计循环的理解。
1. Introducing the Case Study | 案例介绍
Sara owns a stationery shop called Sara's Stationery. The business is a sole trader. On 1 May 2025, the following balances appeared in the books: Cash $2,000, Bank $8,000, Inventory $5,000, Trade receivables $500, Equipment $10,000, and Trade payables $3,000. All other accounts have zero opening balances.
Sara 经营一家名为 Sara's Stationery 的文具店。企业为个体经营。2025 年 5 月 1 日，账簿中有以下余额：现金 $2,000，银行存款 $8,000，存货 $5,000，应收账款 $500，设备 $10,000，应付账款 $3,000。其余账户期初余额均为零。
During May the following transactions took place:
5 月份发生了下列交易：
May 3: Purchased inventory on credit $2,000.
5月3日：赊购存货 $2,000。
May 8: Cash sales $1,500 (cost of goods sold $800).
5月8日：现金销售 $1,500（销售成本 $800）。
May 15: Credit sales to a customer $3,000 (cost of goods sold $2,000).
5月15日：赊销给客户 $3,000（销售成本 $2,000）。
May 20: Paid trade payables $1,000 by cheque.
5月20日：签发支票偿还应付账款 $1,000。
May 22: Received $500 cash from trade receivables.
5月22日：收到应收账款现金 $500。
May 25: Purchased additional equipment for $3,000, paying half in cash and half by cheque.
5月25日：购入额外设备 $3,000，一半付现，一半用支票支付。
May 28: Paid rent $600 by cheque.
5月28日：以支票支付租金 $600。
May 30: Sara withdrew $200 cash for personal use.
5月30日：Sara 提取现金 $200 用于个人生活。
May 31: A stock count revealed closing inventory valued at $4,200.
5月31日：存货盘点显示期末存货价值为 $4,200。
2. The Accounting Equation and Double Entry Basics | 会计等式与复式记账基础
ery transaction has a dual effect on the accounting equation: Assets = Liabilities + Owner' its increase assets and expenses, while credits increase liabilities, income, and capital.
在处理交易之前，请回想一下，每一笔交易都会对会计等式产生双重影响：资产 = 负债 + 所有者权益。复式记账法意味着每笔交易必须同时记录一个借方和一个贷方，且金额相等。借方增加资产和费用，贷方增加负债、收入和资本。
For example, if a business buys inventory for cash, the inventory account (asset) is debited, and the cash account (asset) is credited. The total assets remain unchanged, but the composition changes.
例如，企业用现金购买存货，则借记存货（资产），贷记现金（资产）。资产总额不变，但构成发生变化。
3. Step-by-Step Transaction Analysis | 逐笔交易分析
We will now analyse each transaction to identify the accounts to debit and credit. This is the critical thinking step before any formal recording.
现在我们将逐笔分析交易，确定应借记和贷记的账户。这是在正式记录前的关键思考步骤。
May 3 – Purchased inventory on credit $2,000: Inventory (asset) increases – debit Inventory. Accounts payable (liability) increases – credit Trade payables.
5月3日 – 赊购存货 $2,000： 存货（资产）增加——借记存货。应付账款（负债）增加——贷记应付账款。
May 8 – Cash sales $1,500, cost $800: Two parts. First, the sale: Cash (asset) increases – debit Cash; Sales revenue (income) increases – credit Sales. Second, the cost of goods sold: Inventory (asset) decreases – credit Inventory; Cost of goods sold (expense) increases – debit Cost of goods sold.
5月8日 – 现金销售 $1,500，成本 $800： 分两部分。出售部分：现金（资产）增加——借记现金；销售收入（收入）增加——贷记销售收入。成本部分：存货（资产）减少——贷记存货；销售成本（费用）增加——借记销售成本。
May 15 – Credit sales $3,000, cost $2,000: Debit Trade receivables (asset) $3,000, credit Sales $3,000. For the cost: debit Cost of goods sold $2,000, credit Inventory $2,000.
5月15日 – 赊销 $3,000，成本 $2,000： 借记应收账款（资产）$3,000，贷记销售收入 $3,000。成本方面：借记销售成本 $2,000，贷记存货 $2,000。
May 20 – Paid trade payables $1,000 by cheque: Bank (asset) decreases – credit Bank. Trade payables (liability) decreases – debit Trade payables.
5月20日 – 支票偿还应付账款 $1,000： 银行存款（资产）减少——贷记银行存款。应付账款（负债）减少——借记应付账款。
May 22 – Received $500 cash from trade receivables: Cash increases – debit Cash. Trade receivables decreases – credit Trade receivables.
5月22日 – 收到应收账款现金 $500： 现金增加——借记现金。应收账款减少——贷记应收账款。
May 25 – Purchased equipment $3,000 (half cash, half cheque): Equipment (asset) increases – debit Equipment $3,000. Cash decreases by $1,500 – credit Cash $1,500. Bank decreases by $1,500 – credit Bank $1,500.
5月25日 – 购入设备 $3,000（一半现金，一半支票）： 设备（资产）增加——借记设备 $3,000。现金减少 $1,500——贷记现金 $1,500。银行存款减少 $1,500——贷记银行存款 $1,500。
May 28 – Paid rent $600 by cheque: Rent expense increases – debit Rent expense. Bank decreases – credit Bank.
5月28日 – 支票支付租金 $600： 租金费用增加——借记租金费用。银行存款减少——贷记银行存款。
May 30 – Owner's drawings $200 cash: Drawings increase – debit Drawings. Cash decreases – credit Cash.
5月30日 – 业主提款 $200 现金： 提款增加——借记提款。现金减少——贷记现金。
4. Posting to Ledger Accounts | 过账至总账账户
Using the opening balances and the debits and credits from our analysis, we now record the movements in T-accounts. Below is a summary of the key ledger accounts.
使用期初余额和我们分析出的借方与贷方，现在在 T 型账户中记录各项变动。以下是主要总账账户的摘要。
Cash Account: Opening balance $2,000 Dr. Add: sales $1,500, receipts from receivables $500. Less: equipment $1,500, drawings $200. Closing balance = $2,000 + $1,500 + $500 – $1,500 – $200 = $2,300 Dr.
现金账户： 期初借方余额 $2,000。加：销售收入 $1,500，收回应收账款 $500。减：设备 $1,500，提款 $200。期末余额 = $2,000 + $1,500 + $500 − $1,500 − $200 = $2,300 借方。
Bank Account: Opening $8,000 Dr. Less: trade payable payment $1,000, equipment $1,500, rent $600. Closing = $8,000 – $1,000 – $1,500 – $600 = $4,900 Dr.
银行存款账户： 期初借方 $8,000。减：偿还应付账款 $1,000，设备 $1,500，租金 $600。期末 = $8,000 − $1,000 − $1,500 − $600 = $4,900 借方。
Inventory Account: Opening $5,000 Dr. Add: credit purchase $2,000. Less: COGS $800 and $2,000. Closing balance before stock count: $5,000+$2,000−$2,800 = $4,200 Dr. The closing count confirms $4,200.
存货账户： 期初借方 $5,000。加：赊购 $2,000。减：销售成本 $800 和 $2,000。存货盘点前余额：$5,000+$2,000−$2,800 = $4,200 借方。盘点确认 $4,200。
Equipment Account: Opening $10,000 Dr. Add: new equipment $3,000 → closing $13,000 Dr.
设备账户： 期初借方 $10,000。加：新设备 $3,000 → 期末 $13,000 借方。
Trade Receivables: Opening $500 Dr. Add: credit sale $3,000. Less: receipt $500. Closing = $3,000 Dr.
应收账款： 期初借方 $500。加：赊销 $3,000。减：收回 $500。期末 = $3,000 借方。
Trade Payables: Opening $3,000 Cr. Add: credit purchase $2,000. Less: payment $1,000. Closing = $4,000 Cr.
应付账款： 期初贷方 $3,000。加：赊购 $2,000。减：付款 $1,000。期末 = $4,000 贷方。
Sales Revenue: $1,500 + $3,000 = $4,500 Cr.
销售收入： $1,500 + $3,000 = $4,500 贷方。
Cost of Goods Sold: $800 + $2,000 = $2,800 Dr.
销售成本： $800 + $2,000 = $2,800 借方。
Rent Expense: $600 Dr.
租金费用： $600 借方。
Drawings: $200 Dr.
提款： $200 借方。
Capital Account: Opening capital = total assets – total liabilities = ($2,000+$8,000+$5,000+$500+$10,000) – $3,000 = $22,500 Cr.
资本账户： 期初资本 = 总资产 − 总负债 = ($2,000+$8,000+$5,000+$500+$10,000) − $3,000 = $22,500 贷方。
5. Balancing Off the Ledger Accounts | 结清总账账户余额
Each T-account is balanced at the end of the month. For asset and expense accounts, the balance carried down (c/d) is on the credit side, and brought down (b/d) is on the debit side. For liability, income, and capital accounts, the balance c/d is on the debit side and b/d is on the credit side.
每个 T 型账户在月末结清。对于资产和费用类账户，余额结转（c/d）在贷方，次月期初转入（b/d）在借方。对于负债、收入和资本类账户，余额结转（c/d）在借方，次月期初转入（b/d）在贷方。
For example, the Cash account: debit side total $4,000, credit side total $1,700, difference $2,300 debit. So balance c/d $2,300 on credit side. Then bring down $2,300 debit.
例如，现金账户：借方合计 $4,000，贷方合计 $1,700，差额为借方 $2,300。因此在贷方记录结余 c/d $2,300，在借方记录下期初 b/d $2,300。
6. Preparing the Trial Balance | 编制试算平衡表
A trial balance is prepared to check the arithmetic accuracy of the ledger accounts. The total debits must equal total credits. Here is the trial balance as at 31 May 2025:
试算平衡表用于检查总账账户的算术准确性。借方总额必须等于贷方总额。以下是截至 2025 年 5 月 31 日的试算平衡表：
| Account | Debit ($) | Credit ($) |
|---|---|---|
| Cash | 2,300 | |
| Bank | 4,900 | |
| Inventory (1 May) | 5,000 | |
| Trade receivables | 3,000 | |
| Equipment | 13,000 | |
| Trade payables | 4,000 | |
| Sales | 4,500 | |
| Purchases | 2,000 | |
| Cost of goods sold | — | |
| Rent expense | 600 | |
| Drawings | 200 | |
| Capital | 22,500 | |
| Totals | 29,000 | 29,000 |
Notice that the trial balance includes the Inventory opening balance, not the closing. The closing inventory is used separately when calculating cost of goods sold. If you prefer, you may show Purchases and Cost of goods sold separately, but here the COGS has already been extracted from inventory. To stay aligned with typical Year 9 approach, we will adjust inventory later.
请注意，试算平衡表中包含的是期初存货，而非期末存货。期末存货将在计算销售成本时单独使用。如果你愿意，可以分别显示采购和销售成本，但这里销售成本已从存货中提取。为了符合 Year 9 的典型做法，我们将稍后对存货进行调整。
7. Calculating Cost of Goods Sold | 计算销售成本
The cost of goods sold (COGS) formula links inventory at the start and end with purchases. For a trading business, we can compute it as:
销售成本公式将期初存货、期末存货与采购联系起来。对于贸易型企业，可以按以下公式计算：
Cost of Goods Sold = Opening Inventory + Purchases − Closing Inventory
Substituting our values:
代入我们的数值：
COGS = (5,000 + 2,000) − 4,200 = 2,800
This figure matches the total of the two COGS entries we recorded from the sales ($800 + $2,000). The inventory account in the ledger after recording all movements also shows a balance of $4,200, which equals the physical count. Therefore, no inventory discrepancy arises.
该数字与我们根据销售记录的两个销售成本分录总和（$800 + $2,000）一致。总账中的存货账户在记录所有变动后也显示余额 $4,200，与实际盘点一致。因此不存在存货差异。
8. Preparing the Income Statement | 编制损益表
The income statement reports the profit or loss for the period. For Sara's Stationery, the revenue and expense accounts are extracted from the trial balance, and COGS is included.
损益表报告期间的利润或亏损。对于 Sara's Stationery，我们从试算平衡表中提取收入和费用账户，并纳入销售成本。
| Sara's Stationery – Income Statement for May 2025 | |
|---|---|
| Sales revenue | $4,500 |
| Less: Cost of goods sold | ($2,800) |
| Gross profit | $1,700 |
| Less: Rent expense | ($600) |
| Net profit | $1,100 |
The net profit of $1,100 will be added to the owner's capital in
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