📚 Year 10 CIE Accounting: Case Study Practical Drill | 十年级CIE会计：案例分析实战演练
This article takes you through a complete accounting cycle for a small business using a realistic case study — from recording transactions to preparing the final financial statements. You will practise double‑entry, ledgers, trial balance, adjustments, income statement and statement of financial position, just as you would in a CIE IGCSE Accounting examination. Work through each step carefully to build your confidence and accuracy.
本文通过一个真实的小企业案例，带你完成一个完整的会计循环——从记录交易到编制最终财务报表。你将练习复式记账、分类账、试算平衡表、调整、利润表和财务状况表，完全对标 CIE IGCSE 会计考试。请认真完成每一步，逐步建立你的信心和准确性。
1. Case Overview: Anna’s Boutique | 案例概述：安娜精品店
Anna’s Boutique sells ladies’ clothing. On 1 May 2024 the business had the following assets and liabilities: cash $5,000, bank $12,000, inventory $4,200, trade receivables (Mia) $800, equipment $15,000, and trade payables (XYZ) $2,500. The capital is the balancing figure.
安娜精品店销售女装。2024年5月1日，企业拥有以下资产和负债：现金$5,000，银行存款$12,000，存货$4,200，应收账款（Mia）$800，设备$15,000，应付账款（XYZ）$2,500。资本为平衡数。
| Assets | $ | Liabilities & Capital | $ |
| Equipment | 15,000 | Trade payables | 2,500 |
| Inventory | 4,200 | Capital | 34,500 |
| Trade receivables | 800 | ||
| Bank | 12,000 | ||
| Cash | 5,000 | ||
| Total | 37,000 | Total | 37,000 |
The following transactions occurred during May 2024:
2024年5月发生以下交易：
- May 2: Purchased inventory on credit from ABC Ltd $3,000.
- May 5: Cash sales $2,500.
- May 8: Paid rent by bank $800.
- May 10: Received $500 from Mia, paid directly into bank.
- May 12: Sold goods on credit to Tom $1,800.
- May 15: Paid XYZ $2,000 by bank.
- May 18: Bought stationery for cash $150.
- May 20: Owner withdrew $600 from bank for personal use.
- May 25: Paid wages by bank $900.
- May 28: Received $1,000 from Tom, banked.
End‑of‑month information: closing inventory $4,800; rent accrued $200; stationery unused $50; depreciation on equipment 10% p.a. straight‑line; provision for doubtful debts 5% of trade receivables.
月末信息：期末存货$4,800；应付未付租金$200；未用文具$50；设备按年折旧10%直线法；应收账款计提5%坏账准备。
2. Identifying Transactions and Double‑Entry | 识别交易与复式记账原则
For each transaction, identify the two accounts affected and apply the rules of double‑entry: debit the receiver, credit the giver.
针对每笔交易，找出受影响的账户并应用复式记账规则：借入贷出。
May 2: Purchase of inventory on credit increases purchases (debit) and creates a liability to the supplier (credit trade payables).
5月2日：赊购存货，增加购货（借），产生应付供应商的负债（贷应付账款）。
May 5: Cash sales increase the cash asset (debit) and generate sales revenue (credit).
5月5日：现金销售，增加现金资产（借），产生销售收入（贷）。
May 8: Paying rent reduces the bank balance (credit) and is recorded as an expense (debit).
5月8日：支付租金，减少银行存款（贷），记为费用（借）。
May 10: Receiving cash from a receivable increases the bank (debit) and reduces the amount owed by the customer (credit).
5月10日：收到客户款项，增加银行存款（借），减少应收金额（贷）。
May 12: Credit sales create a new receivable (debit Tom) and increase sales (credit).
5月12日：赊销，增加应收账款（借 Tom），增加销售（贷）。
May 15: Paying a payable reduces the bank (credit) and removes the liability (debit trade payables).
5月15日：偿还应付账款，减少银行存款（贷），消除负债（借应付账款）。
May 18: Buying stationery for cash records stationery expense (debit) and reduces cash (credit).
5月18日：现金购买文具，记录文具费（借），减少现金（贷）。
May 20: Drawings reduce the bank (credit) and increase the drawings account (debit).
5月20日：业主提款，减少银行存款（贷），增加提款账户（借）。
May 25: Wages paid reduce the bank (credit) and record wages expense (debit).
5月25日：支付工资，减少银行存款（贷），记录工资费用（借）。
May 28: Receipt from Tom increases the bank (debit) and reduces the receivable (credit).
5月28日：收到 Tom 款项，增加银行存款（借），减少应收账款（贷）。
3. Recording in the General Journal | 记录到普通日记账
The general journal is used to record non‑routine transactions and adjustments, but here we can record the purchase day‑book entries and cash book entries. For practice, the entire list of journal entries is shown below.
普通日记账用于记录非经常性交易和调整，但在这里我们可以反映购货日记账和现金簿分录。为便于练习，下面展示全部日记账分录。
| Date | Details | Dr ($) | Cr ($) |
|---|---|---|---|
| May 2 | Purchases Trade payables (ABC) | 3,000 | 3,000 |
| May 5 | Cash Sales | 2,500 | 2,500 |
| May 8 | Rent expense Bank | 800 | 800 |
| May 10 | Bank Trade receivables (Mia) | 500 | 500 |
| May 12 | Trade receivables (Tom) Sales | 1,800 | 1,800 |
| May 15 | Trade payables (XYZ) Bank | 2,000 | 2,000 |
| May 18 | Stationery expense Cash | 150 | 150 |
| May 20 | Drawings Bank | 600 | 600 |
| May 25 | Wages expense Bank | 900 | 900 |
| May 28 | Bank Trade receivables (Tom) | 1,000 | 1,000 |
All amounts are in dollars. These entries follow the double‑entry principle and will be posted to the ledgers next.
所有金额以美元计。这些分录遵循复式记账原则，接下来将过账到分类账。 Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com
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