📚 Year 10 CCEA Accounting: Case Study Practical Walkthrough | Year 10 CCEA 会计：案例分析实战演练
In this comprehensive walkthrough, we will tackle a complete accounting case study designed for Year 10 CCEA Accounting students. Using the example of 'Green Leaves Café', a small coffee shop that started trading in January 2024, you will learn how to record transactions in journals, post to ledger accounts, prepare a trial balance, make adjusting entries, and produce the income statement and statement of financial position. We will then calculate key profitability and liquidity ratios and discuss how to interpret the results. By working through each step, you will develop the skills and confidence needed to handle case study questions in your exams.
本文将通过一个完整的会计案例实战演练，帮助 Year 10 CCEA 会计学生掌握从原始交易到财务报表的全过程。我们以 'Green Leaves Café' 这家 2024 年 1 月开业的小咖啡馆为例，逐步演示日记账记录、分类账过账、试算平衡表编制、调整分录处理以及损益表与资产负债表的生成。之后还将计算关键盈利能力和流动性比率，并探讨如何解读这些结果。通过分步练习，你将提升处理考试中案例分析题的技能与信心。
1. Understanding the Case Study Background | 理解案例背景
Green Leaves Café was opened on 2 January 2024 by its owner, Sarah. She invested £25,000 of her own money into a business bank account and obtained a £10,000 bank loan. The café sells hot drinks and light snacks. Below is a summary of the transactions that took place during the month of January 2024. All transactions include VAT where applicable, but for simplicity we will assume all figures are net of VAT unless stated otherwise.
Green Leaves Café 于 2024 年 1 月 2 日开业，所有者 Sarah 向企业银行账户投入自有资金 25,000 英镑，并取得银行贷款 10,000 英镑。咖啡馆销售热饮和简餐。以下是 2024 年 1 月发生的所有交易汇总。为简化起见，假设所有金额均不含增值税，另有说明者除外。
Transactions for January 2024:
- Jan 2: Owner invested £25,000 cash into the business bank account. / 所有者向企业银行账户投入现金 25,000 英镑。
- Jan 2: Borrowed £10,000 from the bank (repayable over 5 years). / 从银行借入 10,000 英镑（5 年期贷款）。
- Jan 3: Purchased coffee machine and other equipment for £8,000, paying by bank transfer. / 购买咖啡机及其他设备，花费 8,000 英镑，通过银行转账支付。
- Jan 4: Bought inventory (coffee beans, milk, snacks) for £1,500 on credit from Fresh Supplies Ltd. / 从 Fresh Supplies Ltd 赊购存货（咖啡豆、牛奶、零食）1,500 英镑。
- Jan 5: Paid rent for January by bank transfer, £1,200. / 通过银行转账支付 1 月份租金 1,200 英镑。
- Jan 7: Cash sales (paid into bank) totalled £4,600. The cost of these goods sold was £900. / 现金销售（存入银行）总计 4,600 英镑，已售商品成本为 900 英镑。
- Jan 10: Credit sales to a local office on account, £800. Cost of goods sold was £180. / 向本地一家办公室赊销 800 英镑，销售成本为 180 英镑。
- Jan 12: Paid wages of £600 by bank transfer. / 通过银行转账支付工资 600 英镑。
- Jan 15: Paid Fresh Supplies Ltd £1,000 on account. / 向 Fresh Supplies Ltd 偿还部分欠款 1,000 英镑。
- Jan 18: Received electricity bill for January of £220, to be paid in February. / 收到 1 月份电费账单 220 英镑，将于 2 月支付。
- Jan 20: Owner withdrew £500 for personal use (drawings). / 所有者提取 500 英镑供个人使用。
- Jan 25: Paid insurance premium of £900 for 6 months (January to June) by bank transfer. / 通过银行转账支付 6 个月保险费 900 英镑（1 月至 6 月）。
- Jan 31: Depreciation on equipment is to be provided at 10% per annum on cost, using the straight-line method. / 设备按成本的 10% 计提年折旧，采用直线法。
- Jan 31: It was discovered that £50 of inventory had passed its use-by date and was thrown away. / 发现价值 50 英镑的存货已过期，已丢弃。
We will now work through the accounting cycle step by step. / 下面我们将逐步完成会计循环。
2. Recording Journal Entries | 记录日记账分录
on. The accounting equation (Assets = Liabilities + Equity) is kept in balance every time.
每笔交易必须首先记录在普通日记账中。以下是各项交易的日记账分录。每次记录都会保持会计等式（资产 = 负债 + 所有者权益）的平衡。
Journal entries:
| Date | Details | Debit (£) | Credit (£) |
|---|---|---|---|
| Jan 2 | Bank Capital | 25,000 | 25,000 |
| Jan 2 | Bank Bank Loan | 10,000 | 10,000 |
| Jan 3 | Equipment Bank | 8,000 | 8,000 |
| Jan 4 | Purchases (Inventory) Trade Payables (Fresh Supplies Ltd) | 1,500 | 1,500 |
| Jan 5 | Rent Expense Bank | 1,200 | 1,200 |
| Jan 7 | Bank Sales Revenue Cost of Sales Inventory | 4,600 900 | 4,600 900 |
| Jan 10 | Trade Receivables Sales Revenue Cost of Sales Inventory | 800 180 | 800 180 |
| Jan 12 | Wages Expense Bank | 600 | 600 |
| Jan 15 | Trade Payables Bank | 1,000 | 1,000 |
| Jan 18 | Electricity Expense Accruals (Electricity Payable) | 220 | 220 |
| Jan 20 | Drawings Bank | 500 | 500 |
| Jan 25 | Prepaid Insurance (Current Asset) Bank | 900 | 900 |
Notice that the cost of sales is recorded separately from the revenue to match the expense with the income earned. The electricity bill is recorded as an expense and a liability (accrual) because it relates to January but is unpaid. Prepaid insurance is initially recorded as an asset.
请注意，销售成本与收入分开记录，以便将费用与所赚取的收入进行配比。电费账单因属于 1 月份但尚未支付，故记录为费用和一项负债（应计费用）。预付保险费最初记录为一项资产。
3. Posting to Ledger Accounts | 过账到分类账
Each journal entry is now posted to the relevant T-accounts in the general ledger. We will show the key ledger accounts and their balances at 31 January. In practice, every account is updated, but here we focus on the most important ones.
现在将每笔日记账分录过账到总分类账中的相关 T 型账户。我们将展示主要分类账账户及其 1 月 31 日的余额。实践中每个账户都要更新，但此处我们重点关注最重要的账户。
Bank Account
| Debit (£) | Credit (£) |
|---|---|
| Jan 2 Capital 25,000 Jan 2 Bank Loan 10,000 Jan 7 Sales 4,600 | Jan 3 Equipment 8,000 Jan 5 Rent 1,200 Jan 12 Wages 600 Jan 15 Payables 1,000 Jan 20 Drawings 500 Jan 25 Insurance 900 |
| Total Debits 39,600 | Total Credits 12,200 |
Balance c/d = £39,600 - £12,200 = £27,400 (debit balance).
期末余额 = 39,600 - 12,200 = 27,400 英镑（借方余额）。
Capital Account: Credit £25,000. / 资本账户：贷方 25,000 英镑。
Bank Loan Account: Credit £10,000. / 银行贷款账户：贷方 10,000 英镑。
Equipment Account: Debit £8,000. / 设备账户：借方 8,000 英镑。
Inventory Account: Opening £0, plus Purchases £1,500, less Cost of Sales (£900 + £180) = £900, less inventory write-off £50, leaving a debit balance of £370. (Detailed calculation will be shown later.) / 存货账户：期初 0，加购货 1,500，减销售成本（900 + 180）及存货报废 50，最终借方余额 370 英镑。
Trade Payables (Fresh Supplies Ltd): Credit £1,500, Debit £1,000, Balance c/d £500 credit. / 应付账款：贷方 1,500，借方 1,000，期末贷方余额 500 英镑。
Sales Revenue: Credit £4,600 + £800 = £5,400. / 销售收入：贷方 5,400 英镑。
Cost of Sales: Debit £900 + £180 = £1,080. / 销售成本：借方 1,080 英镑。
Rent Expense: Debit £1,200. / 租金费用：借方 1,200 英镑。
Wages Expense: Debit £600. / 工资费用：借方 600 英镑。
Electricity Expense: Debit £220, Credit side of Accruals account (liability) £220. / 电费：借方 220 英镑，应计费用账户贷方 220 英镑。
Prepaid Insurance (Asset): Debit £900. / 预付保险费（资产）：借方 900 英镑。
Drawings: Debit £500. / 提款：借方 500 英镑。
4. Preparing the Unadjusted Trial Balance | 编制调整前试算平衡表
After posting all January transactions, we extract a trial balance to check that total debits equal total credits. At this stage, some adjustments (depreciation, prepayment expensing, inventory write-off) have not yet been recorded in the ledger, but we will include them later. The unadjusted trial balance before year-end adjustments is shown below.
过账完 1 月所有交易后，我们编制试算平衡表以检查借方总额是否等于贷方总额。此时部分调整（折旧、预付费用摊销、存货报废）尚未入账，我们将在后续处理。以下是调整前的试算平衡表。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Bank | 27,400 | |
| Trade Receivables | 800 | |
| Inventory (before adjustments) | 420* | |
| Prepaid Insurance | 900 | |
| Equipment | 8,000 | |
| Trade Payables | 500 | |
| Accruals (Electricity) | 220 | |
| Bank Loan | 10,000 | |
| Capital | 25,000 | |
| Sales Revenue | 5,400 | |
| Purchases (Cost of Sales) | 1,080 | |
| Rent Expense | 1,200 | |
| Wages Expense | 600 | |
| Electricity Expense | 220 | |
| Drawings | 500 | |
| Totals | 41,120 | 41,120 |
f: Opening 0 + Purchases 1,500 - Cost of sales 1,080 = 420. We still need to write off the £50 expired stock.
*存货报废前余额：期初 0 + 购货 1,500 - 销售成本 1,080 = 420。仍需冲销 50 英镑过期存货。
5. Adjusting Entries: Accruals and Prepayments | 调整分录：应计与预付费用
ectricity accrual. Now we need to adjust the insurance prepayment: only one month (January) relates to this period. The insurance covers six months, so the monthly expense is £900 ÷ 6 = £150.
期末需编制调整分录，以确保费用记录在正确的会计期间。电费应计已入账。现在需调整预付保险费：1 月份的保险费仅为一个月。保险覆盖 6 个月，每月费用为 900 ÷ 6 = 150 英镑。
The adjusting entry is: Debit Insurance Expense £150, Credit Prepaid Insurance £150. After this entry, the Prepaid Insurance asset account will have a debit balance of £900 - £150 = £750 (representing the remaining five months).
调整分录为：借记保险费 150 英镑，贷记预付保险费 150 英镑。过账后，预付保险费资产账户余额为 900 - 150 = 750 英镑（代表剩余 5 个月）。
We must also write off the obsolete inventory of £50. This is recorded as: Debit Inventory Write-off (Expense) £50, Credit Inventory £50. This reduces the value of inventory and recognises an expense.
还必须核销过期存货 50 英镑。分录为：借记存货报废损失（费用）50 英镑，贷记存货 50 英镑。这既降低了存货价值，也确认了费用。
6. Calculating Depreciation | 计算折旧
The equipment cost £8,000 and is to be depreciated at 10% per annum on cost using the straight-line method. Annual depreciation = £8,000 × 10% = £800. Since the business started in January, we need one month's depreciation: £800 × 1/12 = £66.67 (we will round to £67 for simplicity; in exams, follow instructions).
设备成本为 8,000 英镑，按成本的 10% 采用直线法计提年折旧。年折旧额 = 8,000 × 10% = 800 英镑。1 月份应计提 1 个月折旧：800 × 1/12 = 66.67 英镑（为简化取整为 67 英镑；考试中应按题目要求处理）。
The adjusting entry: Debit Depreciation Expense £67, Credit Accumulated Depreciation (a contra-asset account) £67. The net book value (NBV) of equipment at 31 January is £8,000 - £67 = £7,933.
调整分录：借记折旧费用 67 英镑，贷记累计折旧（资产抵减账户）67 英镑。1 月 31 日设备的账面净值（NBV）为 8,000 - 67 = 7,933 英镑。
7. Preparing the Income Statement for January 2024 | 编制 2024 年 1 月损益表
s, including the adjustments. The cost of sales includes the original cost of goods sold (£1,080) plus the inventory write-off (£ alue available for sale. Alternatively, we can present cost of sales as: Opening Inventory £0 + Purchases £1,500 - Closing Inventory (after write-off) £370 = £1,130, which also equals £1,080 + £50. We will use the detailed approach.
损益表反映当月的盈亏。我们汇总所有收入和费用账户，包括调整项。销售成本包含已售商品成本 1,080 英镑以及存货报废损失 50 英镑，两者均减少可供销售存货的价值。也可用公式：期初存货 0 + 购货 1,500 - 期末存货（冲销后）370 = 1,130，等于 1,080 + 50。此处采用详细列示。
| Green Leaves Café: Income Statement for the month ended 31 January 2024 | £ |
|---|---|
| Sales Revenue | 5,400 |
| Less: Cost of Sales | (1,130) |
| Gross Profit | 4,270 |
| Less: Expenses | |
| Rent | 1,200 |
| Wages | 600 |
| Electricity | 220 |
| Insurance | 150 |
| Depreciation | 67 |
| Total Expenses | (2,237) |
| Net Profit for the month | 2,033 |
The gross profit margin is (£4,270 / £5,400) × 100% ≈ 79.1%. This is very high, as expected for a café where the cost of ingredients is relatively low compared to selling price. / 毛利率为 (4,270 ÷ 5,400) × 100% ≈ 79.1%。对于咖啡馆而言这个比率很高，符合原料成本相对售价较低的预期。
8. Preparing the Statement of Financial Position as at 31 January 2024 |
Published by TutorHao | Year 10 Accounting Revision Series | aleveler.com
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