📚 Year 10 Eduqas Accounting: Practical Case Study Walkthrough | 10年级Eduqas会计：案例实战演练
Case studies are one of the most powerful ways to master accounting. In this walkthrough, we will follow the first month of a small stationery business, Bright Stationery, from initial investment to final financial statements. Each step explains how to record transactions, adjust balances, and present meaningful information for decision-making — exactly in line with the Eduqas GCSE Accounting specification for Year 10 students.
案例学习是掌握会计最有效的方法之一。本文将以一家小型文具店 Bright Stationery 第一个月的经营为线索，带领 Year 10 学生完成从初始投资到最终报表的全过程。每一步都将解释如何记录交易、调整余额并呈现对决策有用的财务信息，高度贴合 Eduqas GCSE 会计大纲的考核要求。
1. Case Background | 案例背景
Sarah decided to open a stationery shop on 1 September 2024. She invested £10,000 of her own cash into the business. She signed a shop rental agreement at £500 per month and paid three months' rent in advance (£1,500). She purchased shop fittings and a cash register for £2,000 in cash; these are expected to be used for four years with no residual value. She also bought inventory (stationery) on credit for £3,000. During September, the business made cash sales of £4,500 and credit sales of £1,500. Sarah paid staff wages of £600 and, by the end of the month, had an unpaid electricity bill of £150. A stock count on 30 September revealed closing inventory of £800.
Sarah 于 2024 年 9 月 1 日开了一家文具店。她投入自有现金 £10,000。她签订了每月 £500 的店铺租赁合同，并预付了三个月租金（£1,500）。她用现金购买店铺装置和收银机，共计 £2,000，预计使用 4 年且无残值。她还在赊账下购入 £3,000 的存货（文具）。9 月份，企业实现现金销售 £4,500、赊销 £1,500。Sarah 支付了员工工资 £600，月底尚有一笔 £150 的电费未付。9 月 30 日盘点存货，期末存货为 £800。
2. Recording Journal Entries | 记录日记账
Every transaction must first be recorded in the general journal before posting to the ledger. Using the double-entry system, we identify debit and credit elements. The table below shows the journal entries for Bright Stationery in September.
每笔交易在过账至分类账之前都必须先记录在普通日记账中。我们使用复式记账法确定借方与贷方。下表展示了 Bright Stationery 九月份的日记账分录。
| Date | Details | Debit (£) | Credit (£) |
|---|---|---|---|
| 1 Sep | Cash Capital | 10,000 | 10,000 |
| 1 Sep | Prepaid Rent Cash | 1,500 | 1,500 |
| 1 Sep | Fixtures & Fittings Cash | 2,000 | 2,000 |
| 2 Sep | Purchases Trade Payables | 3,000 | 3,000 |
| Various Sep | Cash Sales Revenue | 4,500 | 4,500 |
| Various Sep | Trade Receivables Sales Revenue | 1,500 | 1,500 |
| 28 Sep | Wages Cash | 600 | 600 |
These entries ensure every pound can be traced. Note how each debit has a corresponding credit, keeping the accounting equation in balance.
这些分录确保每一英镑都可追溯。注意每一笔借方都有对应的贷方，始终维持会计等式的平衡。
3. Posting to the Ledger | 过账到分类账
Once journalised, amounts are transferred to T-accounts. For brevity, we present only the key balances that arise after posting all September entries. Each T-account collects all debits and credits for that item.
日记账分录完成后，金额被转移至 T 型账户。为简洁起见，我们仅呈现所有 9 月账目过账后的关键余额。每个 T 型账户汇总该项目所有借项与贷项。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 10,000 + 4,500 = 14,500 | 1,500 + 2,000 + 600 = 4,100 |
| Trade Receivables | 1,500 | 0 |
| Prepaid Rent | 1,500 | 0 |
| Fixtures & Fittings | 2,000 | 0 |
| Purchases | 3,000 | 0 |
| Wages | 600 | 0 |
| Trade Payables | 0 | 3,000 |
| Capital | 0 | 10,000 |
| Sales Revenue | 0 | 4,500 + 1,500 = 6,000 |
posting, we can calculate the closing balance of each account. Cash, for example, ends at £14,500 – £4,100 = £10,400.
过账后，我们可以计算各账户的期末余额。例如，现金账户最终为 £14,500 - £4,100 = £10,400。
4. Extracting an Unadjusted Trial Balance | 提取调整前试算表
The trial balance lists all ledger balances to check the equality of total debits and credits. An unadjusted trial balance is drawn before any period-end adjustments are made. Using the ledger balances above, Bright Stationery's unadjusted trial balance as at 30 September 2024 is:
试算表列示所有分类账余额，以检查借方总额与贷方总额是否相等。调整前试算表是在任何期末调整之前编制的。根据上述分类账余额，Bright Stationery 截至 2024 年 9 月 30 日的调整前试算表如下：
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 10,400 | |
| Trade Receivables | 1,500 | |
| Prepaid Rent | 1,500 | |
| Fixtures & Fittings | 2,000 | |
| Purchases | 3,000 | |
| Wages | 600 | |
| Trade Payables | 3,000 | |
| Capital | 10,000 | |
| Sales Revenue | 6,000 | |
| Totals | 19,000 | 19,000 |
The trial balance confirms the accounts are arithmetically correct; however, it does not yet reflect the true financial position because several adjustments are needed at the month-end.
试算表证明账户算术正确；但是，它尚未反映真实的财务状况，因为月末还需要进行若干调整。
5. Identifying Year-End Adjustments | 识别期末调整项
ust be made to comply with the accruals concept and the prudence concept. First, one month's rent has expired (£ gs have been used for one month; depreciation is charged using the straight-line method: (£2,000 / 4 years) / 12 months = £41.67 (rounded to £42). Third, the unpaid electricity of £150 represents an expense incurred but not yet paid — an accrual. Fourth, closing inventory of £800 must be recorded to determine the cost of sales under the periodic inventory system.
根据权责发生制与审慎性原则，需要作出四项调整。第一，已过期一个月的租金 £500，必须减少预付租金并确认租金费用。第二，装置已经使用了一个月，应用直线法计提折旧：(£2,000 ÷ 4 年) ÷ 12 个月 = £41.67（四舍五入为 £42）。第三，未付电费 £150 代表已发生但未支付的费用，是一项应计费用。第四，在定期盘存制下，需要入账期末存货 £800 以确定销售成本。
Accruals: Record expenses when incurred, not when cash is paid.
权责发生制：费用在发生时确认，而非现金支付时。
Prudence: Ensure all potential liabilities are recognised, and assets are not overstated.
审慎性：确保所有潜在负债均被确认，资产不会被高估。
6. Journalising Adjustments | 编制调整分录
We now record the four adjusting journal entries. These will later be posted to update the ledgers and the trial balance.
我们现在记录四笔调整分录。这些分录随后将被过账，以更新分类账和试算表。
| Ref | Details | Debit (£) | Credit (£) |
|---|---|---|---|
| A1 | Rent Expense Prepaid Rent | 500 | 500 |
| A2 | Depreciation Expense Accumulated Depreciation – Fixtures | 42 | 42 |
| A3 | Electricity Expense Accrued Expenses (Electricity) | 150 | 150 |
| A4 | Inventory (closing) Purchases | 800 | 800 |
Adjustment A4 is typical in a periodic inventory system: by crediting Purchases, we reduce the cost of goods available for sale by the closing inventory value, effectively transferring the unsold goods to a current asset account.
调整 A4 是定期盘存制下的典型操作：通过贷记采购账户，我们从可供销售的商品成本中减去期末存货价值，从而将未售出商品转至流动资产账户。
7. Adjusted Trial Balance | 调整后试算表
After posting the adjusting entries, we prepare an adjusted trial balance. New accounts (Rent Expense, Depreciation Expense, Accumulated Depreciation, Electricity Expense, Accrued Expenses, Inventory) appear, and existing accounts like Prepaid Rent and Purchases are updated.
过账调整分录后，我们编制调整后试算表。新账户（租金费用、折旧费用、累计折旧、电费、应计费用、存货）出现，预付租金和采购等现有账户也已更新。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Cash | 10,400 | |
| Trade Receivables | 1,500 | |
| Prepaid Rent (1,500 – 500) | 1,000 | |
| Inventory | 800 | |
| Fixtures & Fittings | 2,000 | |
| Accumulated Depreciation | 42 | |
| Purchases (3,000 – 800) | 2,200 | |
| Wages | 600 | |
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