📚 Year 11 AQA Accounting: Case Study Practical Exercises | AQA 会计 Year 11：案例分析实战演练
Welcome to this practical case study workbook designed for Year 11 AQA Accounting students. In this article, we will work through a complete set of business transactions for a fictional sole trader, "Sarah's Stationery Store". You will apply your knowledge of double-entry bookkeeping, trial balances, income statements, statements of financial position, and accounting ratios. Each section presents a new scenario or task, followed by a step-by-step solution. By actively engaging with these exercises, you will build confidence and exam technique for the AQA assessment.
欢迎使用这本为 Year 11 AQA 会计学生设计的实战案例练习册。本文将以虚构的个体经营企业 "Sarah's Stationery Store" 为例，系统演练一套完整的商业交易。你将运用复式记账、试算平衡表、利润表、财务状况表以及会计比率的有关知识。每一节都会给出新情境或任务，并附上分步解答。通过主动完成这些练习，你将提升自信心并掌握 AQA 考试的答题技巧。
1. Case Introduction: Sarah's Stationery Store | 案例背景：莎拉的文具店
Sarah started a small stationery shop on 1 April 2024. She deposited £8,000 of her own savings into the business bank account and also brought in a second-hand delivery van worth £3,500. In the first week, she purchased inventory on credit from PaperCo for £2,400 and bought shelving units for cash £600. Record these opening transactions using the accounting equation and in ledger accounts.
莎拉于 2024 年 4 月 1 日开了一家小型文具店。她将自有储蓄 £8,000 存入企业银行账户，并投入一辆价值 £3,500 的二手送货车。第一周，她从 PaperCo 赊购了 £2,400 的存货，并用现金 £600 购买了货架。请运用会计方程式并登记分类账来记录这些期初交易。
Step-by-step: Assets: Bank +£8,000, Van +£3,500, Inventory +£2,400, Shelving (non-current asset) +£600, but cash decreases for shelving by £600. Liabilities: Trade payables +£2,400. Capital: £8,000 + £3,500 = £11,500. The accounting equation balances: Assets = £8,000 + £3,500 + £2,400 + £600 – £600 (bank) = £14,000; Liabilities £2,400; Capital £11,500. Total Liabilities + Capital = £13,900? Wait, recalculate: Bank after shelving purchase: £8,000 – £600 = £7,400. Van £3,500, Inventory £2,400, Shelving £600. Total assets = £7,400 + £3,500 + £2,400 + £600 = £13,900. Capital = £11,500, Liabilities = £2,400. Sum = £13,900. Correct.
分步解析：资产方：银行存款 +£8,000，货车 +£3,500，存货 +£2,400，货架（非流动资产）+£600，但购买货架使现金减少 £600。负债方：应付账款 +£2,400。资本：£8,000 + £3,500 = £11,500。会计等式平衡：总资产 = £7,400 + £3,500 + £2,400 + £600 = £13,900；负债 £2,400；资本 £11,500，合计 £13,900。正确。
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Bank | 8,000 | |
| Van | 3,500 | |
| Inventory | 2,400 | |
| Shelving (Equipment) | 600 | |
| Capital | 11,500 | |
| Trade Payables (PaperCo) | 2,400 | |
| Bank (shelving payment) | 600 |
2. Recording Sales and Purchases | 记录销售与采购
During April, Sarah made cash sales of £4,200 (cost of goods sold £2,100) and credit sales of £1,800 to a local school (cost of goods sold £900). She also paid PaperCo £1,500 by bank transfer and took £300 for personal use. Show the journal entries and post to the relevant accounts.
四月份，莎拉实现现金销售 £4,200（销售成本 £2,100），向当地学校赊销 £1,800（销售成本 £900）。她还通过银行转账向 PaperCo 支付了 £1,500，并提取 £300 自用。请编制分录并过入相关账户。
For cash sales: Debit Bank £4,200, Credit Sales £4,200; Debit Cost of Sales £2,100, Credit Inventory £2,100. For credit sales: Debit Trade Receivables £1,800, Credit Sales £1,800; Debit Cost of Sales £900, Credit Inventory £900. Payment to supplier: Debit Trade Payables £1,500, Credit Bank £1,500. Drawings: Debit Drawings £300, Credit Bank £300. Now update ledgers: Sales now £6,000 total, Inventory reduced by £3,000, Bank balance after these entries: initial £7,400 + £4,200 – £1,500 – £300 = £9,800. Trade Receivables £1,800. Trade Payables now £2,400 – £1,500 = £900.
现金销售：借记银行存款 £4,200，贷记销售收入 £4,200；借记销售成本 £2,100，贷记存货 £2,100。赊销：借记应收账款 £1,800，贷记销售收入 £1,800；借记销售成本 £900，贷记存货 £900。付款给供应商：借记应付账款 £1,500，贷记银行存款 £1,500。提款：借记提款 £300，贷记银行存款 £300。更新分类账：销售收入合计 £6,000，存货减少 £3,000，银行存款余额 £7,400 + £4,200 – £1,500 – £300 = £9,800。应收账款 £1,800。应付账款余额 £2,400 – £1,500 = £900。
3. Adjustments: Accruals and Prepayments | 调整事项：应计与预付
At the end of April, Sarah discovered that the shop's electricity bill for April of £220 had not been paid or recorded. She also paid £360 on 1 April for a one-year insurance policy covering the shop from that date. Show the adjusting entries and calculate the correct expense for April.
四月底，莎拉发现四月份电费 £220 尚未支付或入账。她还在 4 月 1 日支付了 £360 购买一年期店铺保险。请编制调整分录并计算四月份的正确费用。
Electricity accrual: Debit Electricity Expense £220, Credit Accruals (other payables) £220. This recognises the expense even though unpaid. For insurance prepayment: £360 ÷ 12 = £30 per month. At 30 April, 1 month expired, so expense is £30. The payment of £ t adjust: If initially recorded as Prepaid Insurance (asset), then Debit Insurance Expense £30, Credit Prepaid Insurance £30. If initially expensed fully, then Debit Prepaid Insurance £330, Credit Insurance Expense £330. We' ebited Insurance Expense initially, so adjustment: Debit Prepaid Insurance (current asset) £330, Credit Insurance Expense £330. Keep consistent with AQA treatment. Thus April insurance expense is £30.
电费应计：借记电费 £220，贷记应计费用（其他应付款）£220，确认费用。保险预付：£360 ÷ 12 = £30/月。4 月 30 日仅过去 1 个月，费用为 £30。原支付 £360 若已记入保险费用，则需调减：借记预付保险费（流动资产）£330，贷记保险费用 £330，使四月保险费用为 £30。
4. Depreciation of Non-current Assets | 非流动资产的折旧
The delivery van is expected to have a useful life of 5 years with zero residual value. Shelving units are expected to last 10 years with no residual. Sarah uses the straight-line method and charges depreciation for the month of April. Calculate depreciation expense and update the carrying amounts.
送货车预计使用 5 年，无残值；货架预计使用 10 年，无残值。莎拉采用直线法计提折旧，并计算四月份的折旧。请计算折旧费用并更新账面价值。
Annual van depreciation: £3,500 ÷ 5 = £700. Monthly = £700 ÷ 12 ≈ £58.33. Annual shelving depreciation: £600 ÷ 10 = £60. Monthly = £5. Total depreciation for April = £63.33. Journal: Debit Depreciation Expense £63.33, Credit Accumulated Depreciation – Van £58.33, Credit Accumulated Depreciation – Shelving £5. After depreciation, carrying amount of van: £3,500 – £58.33 = £3,441.67; shelving: £600 – £5 = £595. Note: In exams, it's common to round to nearest pound if instructed. Here we'll keep decimals for accuracy, but AQA often uses whole pounds. We'll adjust to £58 and £5, total £63.
货车年折旧：£3,500 ÷ 5 = £700，月折旧 £700 ÷ 12 ≈ £58.33。货架年折旧：£600 ÷ 10 = £60，月折旧 £5。四月折旧合计约 £63.33。分录：借记折旧费用 £63.33，贷记累计折旧–货车 £58.33，贷记累计折旧–货架 £5。账面净值：货车 £3,441.67，货架 £595。练习中常取整至 £58 和 £5，合计 £63。
5. Preparing the Trial Balance | 编制试算平衡表
Using all transactions from 1-30 April, including adjustments, prepare a trial balance as at 30 April 2024. Ensure total debits equal credits.
利用 4 月 1 日至 30 日的全部交易（含调整），编制 2024 年 4 月 30 日的试算平衡表。确保借方合计等于贷方合计。
We'll list all account balances: Bank £9,800 Dr; Trade Receivables £1,800 Dr; Inventory (after sales): opening £2,400 – cost of sales £3,000 = –£600? Wait, we must track inventory. Opening inventory £2,400, purchases nil in April? Actually from case, only opening purchase £2,400. Sales cost £2,100 + £900 = £ ssible. We need to assume Sarah must have purchased additional inventory during April. Let's insert a missing transaction: she purchased extra inventory on credit for £2,000 on 15 April. That makes inventory: (2,400 + 2,000) – 3,000 = £1,400. Trade payables increase by £2,000, then paid £1,500, so Trade Payables = 2,400 + 2,000 – 1,500 = £2,900. Let's add that purchase. Revised: Debit Inventory £2,000, Credit Trade Payables £2,000. Bank unaffected. So Bank remains £9,800. Now Inventory £1,400 Dr. Trade Payables £2,900 Cr.
我们需要补充一笔存货采购。4 月 15 日赊购存货 £2,000。更新后：存货 £1,400 借方；应付账款 £2,900 贷方。其他账户：银行存款 £9,800 借方；应收账款 £1,800 借方；货车 £3,500 借方；货架 £600 借方；累计折旧 £63 贷方；预付保险费 £330 借方；应计电费 £220 贷方；资本 £11,500 贷方；提款 £300 借方；销售收入 £6,000 贷方；销售成本 £3,000 借方；保险费用 £30 借方；电费 £220 借方；折旧费用 £63 借方。编制试算平衡表：
| Account | Debit (£) | Credit (£) |
|---|---|---|
| Bank | 9,800 | |
| Trade Receivables | 1,800 | |
| Inventory | 1,400 | |
| Prepaid Insurance | 330 | |
| Van | 3,500 | |
| Shelving | 600 | |
| Accumulated Depreciation | 63 | |
| Trade Payables | 2,900 | |
| Accrued Electricity | 220 | |
| Capital | 11,500 | |
| Drawings | 300 | |
| Sales | 6,000 | |
| Cost of Sales | 3,000 | |
| Insurance Expense | 30 | |
| Electricity Expense | 220 | |
| Depreciation Expense | 63 | |
| Totals | 21,043 | 21,043 |
6. Income Statement for the Month Ended 30 April 2024 | 截至 2024 年 4 月 30 日的月度利润表
Prepare the income statement (profit and loss account) for April, showing gross profit and profit for the period.
编制四月份的利润表（损益表），列示毛利和本期利润。
Sales £6,000; less Cost of Sales (£3,000) = Gross Profit £3,000. Less expenses: Insurance £30, Electricity £220, Depreciation £63 = Total expenses £313. Profit for the period = £3,000 – £313 = £2,687. This profit will increase capital.
销售收入 £6,000；减：销售成本 £3,000，毛利 £3,000。减：费用——保险 £30、电费 £220、折旧 £63，费用合计 £313。本期利润 = £2,687。该利润将增加资本。
7. Statement of Financial Position as at 30 April 2024 | 财务状况表（2024 年 4 月 30 日）
Construct the statement of financial position (balance sheet) in vertical format, showing non-current assets, current assets, current liabilities, and capital.
以垂直格式编制财务状况表（资产负债表），列示非流动资产、流动资产、流动负债和资本。
Non-current assets: Van (carrying amount £3,500 – £58 = £3,442), Shelving (£600 – £5 = £595). Total non-current assets £4,037.
Current assets: Inventory £1,400, Trade Receivables £1,800, Prepaid Insurance £330, Bank £9,800. Total current assets £13,330.
Total assets: £17,367.
Current liabilities: Trade Payables £2,900, Accrued Electricity £220. Total current liabilities £3,120.
Net assets (Total assets – current liabilities): £17,367 – £3,120 = £14,247.
Capital: Opening capital £11,500 + Profit £2,687 – Drawings £300 = £13,887. Wait, net assets should equal closing capital. £14,247 vs £13,887, difference £360. Why? Let’s check: Accidentally double-counted prepaid insurance? Insurance payment originally £360, expensed £30, prepaid £330 – that is correct. But did we adjust properly? When we pay £360 on 1 April, bank decreases £360. Our bank balance we listed as £9,800, but we did not include that payment. Ah! We missed the insurance payment from cash. We paid £360 insurance on 1 April. In our initial opening bank £7,400, then cash sales +£4,200, then payment to PaperCo –£1,500, drawings –£300, insurance payment –£360. So Bank = 7,400 + 4,200 – 1,500 – 300 – 360 = £9,440. Also we added extra inventory purchase £2,000 credit, no bank effect. So Bank should be £9,440, not £9,800. Recalculate trial balance and SFP with Bank £9,440. Let's adjust: Bank Dr £ 00; Ins Exp 30; Elec Exp 220; Dep Exp 63. Sum = 9,440+1,800+1,400+330+3,500+600+300+3,000+30+220+63 = 20,683? Let' 0=20,620; +63=20,683. Credits: Accum Dep 63; Trade Payables 2,900; Accrued Elec 220; Capital 11,500; Sales 6,000. Sum = 63+2,900+220+11,500+6,000 = 20,683. Perfect. Now SFP: Non-current assets 4,037; Current assets: Inventory 1,400, Receivables 1,800, Prepaid Ins 330, Bank 9,440 = 12,970; Total assets 17,007. Current liabilities: Payables 2,900, Accrued Elec 220 = 3,120. Net assets = 17,007 – 3,120 = 13,887. Closing capital: 11,500 + 2,687 – 300 = 13,887. Balanced! Great.
非流动资产：货车账面价值 £3,442，货架 £595，合计 £4,037。
流动资产：存货 £1,400，应收账款 £1,800，预付保险费 £330，银行存款 £9,440，合计 £12,970。
总资产：£17,007。
流动负债：应付账款 £2,900，应计电费 £220，合计 £3,120。
净资产：£17,007 – £3,120 = £13,887。
资本：期初资本 £11,500 + 利润 £2,687 – 提款 £300 = £13,887。平衡。
8. Ratio Analysis: Profitability and Liquidity | 比率分析：盈利能力与流动性
Calculate the gross profit margin, profit margin (net profit margin), and return on capital employed (ROCE) for April. Also compute the current ratio and acid-test ratio to assess liquidity.
计算四月份的毛利率、净利率和已用资本回报率（ROCE）。同时计算流动比率和速动比率，以评估流动性。
Gross profit margin = (Gross Profit / Sales) × 100 = (3,000 / 6,000) × 100 = 50.0% Profit margin (net profit margin) = (Profit / Sales) × 100 = (2,687 / 6,000) × 100 ≈ 44.8%. ROCE = (Profit / Capital employed) × 100. Capital employed is opening capital £11,500 (since no long-term liabilities). ROCE = (2,687 / 11,500) × 100 ≈ 23.4% for one month (annualised would be 281% ssets / Current Liabilities = 12,970 / 3,120 ≈ 4.16 : 1. Acid-test ratio = (Current Assets – Inventory) / Current Liabilities = (12,970 – = 11,570 / 3,120 ≈ 3.71 : 1. These ratios indicate excellent liquidity and profitability.
毛利率 = (毛利 / 销售收入) × 100 = (3,000 / 6,000) × 100 = 50.0%。净利率 = (净利润 / 销售收入) × 100 = (2,687 / 6,000) × 100 ≈ 44.8%。ROCE = (利润 / 已用资本) × 100。已用资本为期初资本 £11,500（无长期负债）。ROCE = (2,687 / 11,500) × 100 ≈ 23.4%（单月，年化更高）。流动比率 = 流动资产 / 流动负债 = 12,970 / 3,120 ≈ 4.16 : 1。速动比率 = (流动资产 – 存货) / 流动负债 = 11,570 / 3,120 ≈ 3.71 : 1。这些比率显示出极佳的流动性和盈利能力。
9. Interpretation and Recommendations | 分析与建议
Explain what the ratios reveal about Sarah's Stationery Store. Should Sarah be concerned about any aspect? What advice would you give to improve performance?
解释这些比率对莎拉文具店的反映。莎拉需要担忧某些方面吗？你会提出什么建议以改善业绩？
Sarah's gross margin of 50% is strong, indicating effective pricing or low cost of sales. Net margin is high because expenses are minimal for a small startup. The current and acid-test ratios are well above 2 and 1 respectively, suggesting she has more than enough liquid assets to cover short-term obligations. However, this may also indicate idle cash that could be invested to generate more income, or she could reduce reliance on personal capital by introducing some long-term borrowing. The business is only one month old, so these figures are early indicators. Continue monitoring cash flow and control inventory levels to avoid overstocking.
莎拉的毛利率 50% 表现强劲，说明定价有效或销售成本较低。净利率很高，因为初创企业费用少。流动比率和速动比率远超 2 和 1 的安全线，表明流动资产远超短期负债。但也可能意味着有闲置资金，可用于扩大收益，或引入长期借款减少对自有资本的依赖。业务刚起步，这些是早期信号。建议继续监控现金流，控制库存避免积压。
10. Extension: Incorporating a Bad Debt | 拓展：引入坏账
Suppose the school that owes £1,800 for credit sales goes bankrupt and only pays £1,200 on 5 May. The remaining £600 is irrecoverable. How would you account for this in April? Adjust the financial statements (ignoring depreciation for May).
假设赊销欠款方学校破产，仅于 5 月 5 日偿还 £1,200，剩余的 £600 无法收回。你应如何在四月份账目中处理？调整财务报表（忽略五月份折旧）。
ts. But if the event happens after the reporting period but provides evidence of conditions that existed at the reporting date, it' ccounts, we could impair the receivable. For simplicity, assume Sarah decides to write off £600 as a bad debt on 30 April. Journal: Debit Bad Debts Expense £600, Credit Trade Receivables £600. New Trade Receivables £1,200. Bad debts expense reduces profit. Revised income statement: Gross profit £3,000, less expenses: Insurance £30, Electricity £220, Depreciation £63, Bad Debts £600 = £913. Profit = £2,087. Revised SFP: Current assets: Receivables £1,200, Bank still £9,440, Inventory £1,400, Prepaid £330 = £12,370. Total assets £16,407. Net assets = 16,407 – 3,120 = £13,287. Closing capital = 11,500 + 2,087 – 300 = £13,287. Balanced.
在四月，我们需要预估坏账。如果四月底已知学校可能无法全额付款，则应计提坏账准备。若该事项发生在报表日后，但为报表日存在情况提供证据，属调整事项。为简化，假设莎拉于 4 月 30 日核销坏账 £600。分录：借记坏账费用 £600，贷记应收账款 £600。应收账款减至 £1,200。坏账费用减少利润。修订后利润表：毛利 £3,000，减去费用 £913（含坏账），利润 £2,087。修订后财务状况表：流动资产 £12,370，总资产 £16,407，净资产 £13,287，期末资本 £13,287，平衡。
11. Recap: Key Accounting Concepts Applied | 回顾：应用的会计核心概念
Throughout this case study, we have applied the dual aspect concept, accruals concept, prudence (through depreciation and bad debts), consistency, and the going concern assumption. The exercises illustrate how these concepts underpin the preparation of financial statements.
本案例运用了复式记账、应计概念、谨慎性（通过折旧和坏账）、一致性及持续经营假设。这些练习展示了会计概念如何支撑财务报表的编制。
Dual aspect ensures the accounting equation always balances. Accruals match income and expenses to the period they relate to, not cash flows. Prudence required us to recognise potential losses (depreciation and bad debt) but not anticipate profits. Consistency should be maintained if Sarah chooses to depreciate on a straight-line basis. Going concern assumes the business will continue operating, allowing us to spread the cost of assets.
复式记账确保会计等式始终平衡。应计概念将收支与归属期间匹配，而非现金收付。谨慎性要求确认潜在损失（折旧和坏账），但不预见利润。若莎拉选择直线法折旧，应保持一致性。持续经营假设企业将继续运营，允许分摊资产成本。
12. Practice Questions for Self-Assessment | 自测练习题
Now test your understanding with these additional scenarios based on the same case:
- Instead of purchasing a second batch of inventory for £2,000 on credit, Sarah purchased it for cash. Recalculate the trial balance and financial statements.
- Assume the van's residual value is £500. How does monthly depreciation change?
- If Sarah withdrew goods costing £100 for personal use instead of cash, record the entry.
- Prepare a statement of cash flows for April using the direct method.
现在利用以下场景自测理解程度：
- 若第二批存货采购 £2,000 为现金支付而非赊购，重新计算试算平衡表和财务报表。
- 假设货车残值为 £500，月折旧额如何变化？
- 若莎拉自用商品成本 £100 代替现金提款，如何入账？
- 用直接法编制四月份的现金流量表。
Attempting these variations will strengthen your double-entry skills and prepare you for exam-style questions. Remember to always show workings clearly in AQA Accounting exams.
尝试这些变式将强化你的复式记账技能，并帮助你应对考试题型。请牢记在 AQA 会计考试中始终清晰列示计算步骤。
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