📚 Year 10 Eduqas Accounting: Case Study Practice | Year 10 Eduqas 会计：案例分析实战演练
Welcome to this case study practice for Year 10 Eduqas Accounting. This article will guide you through a realistic business scenario, applying double-entry bookkeeping, ledger accounts, trial balance, and financial statements. By working step-by-step, you will gain confidence in tackling case study questions in your exams.
欢迎来到Year 10 Eduqas会计的案例分析实战演练。本文将带你走进一个真实的商业情境，应用复式记账法、分类账、试算平衡表和财务报表。通过逐步练习，你将增强应对考试中案例分析题的信心。
1. Case Introduction | 案例介绍
Leila's Handmade Jewellery is a sole proprietorship selling handcrafted accessories. On 1 January, the owner contributed £5,000 of personal savings and secured a £2,000 bank loan. She deposited the total £7,000 into a business bank account. During January, Leila carried out several transactions including purchasing shop fittings, buying inventory on credit, making cash and credit sales, paying rent, receiving a partial settlement from a credit customer, buying office supplies with cash, and withdrawing cash for a petty cash float. The table below summarises all transactions for the month.
Leila手工饰品是一家销售手工配件的个体经营企业。1月1日，所有者投入个人储蓄5,000英镑，并获得2,000英镑银行贷款，将总计7,000英镑存入企业银行账户。1月份，Leila进行了多项交易，包括购买商店装置、赊购存货、进行现金销售和赊销、支付租金、收到应收款部分还款、用现金购买办公用品以及提取现金用作备用金。下表汇总了当月所有交易。
| Date | Transaction | Amount (£) |
|---|---|---|
| 1 Jan | Owner invested capital – deposited in bank | 5,000 |
| 1 Jan | Bank loan received – deposited in bank | 2,000 |
| 2 Jan | Purchased shelving (fixtures) by cheque | 800 |
| 3 Jan | Bought inventory on credit from supplier | 1,200 |
| 5 Jan | Cash sales – proceeds banked | 900 |
| 8 Jan | Credit sale to a friend | 400 |
| 12 Jan | Paid rent by cheque | 400 |
| 15 Jan | Received £200 from credit
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