# Author: Julien Coux # Copyright 2016 Camptocamp SA # Copyright 2020 ForgeFlow S.L. (https://www.forgeflow.com) # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html). from flectra.addons.account.tests.common import AccountTestInvoicingCommon class TestTrialBalanceReport(AccountTestInvoicingCommon): @classmethod def setUpClass(cls, chart_template_ref=None): super().setUpClass(chart_template_ref=chart_template_ref) # Remove previous account groups and related invoices to avoid conflicts group_obj = cls.env["account.group"] cls.group1 = group_obj.create({"code_prefix_start": "1", "name": "Group 1"}) cls.group11 = group_obj.create( {"code_prefix_start": "11", "name": "Group 11", "parent_id": cls.group1.id} ) cls.group2 = group_obj.create({"code_prefix_start": "2", "name": "Group 2"}) # Set accounts cls.account100 = cls.company_data["default_account_receivable"] cls.account100.group_id = cls.group1.id cls.account110 = cls.env["account.account"].search( [ ( "user_type_id", "=", cls.env.ref("account.data_unaffected_earnings").id, ), ], limit=1, ) cls.account200 = cls._create_account_account( cls, { "code": "200", "name": "Account 200", "group_id": cls.group2.id, "user_type_id": cls.env.ref( "account.data_account_type_other_income" ).id, }, ) cls.account300 = cls._create_account_account( cls, { "code": "300", "name": "Account 300", "user_type_id": cls.env.ref( "account.data_account_type_other_income" ).id, }, ) cls.account301 = cls._create_account_account( cls, { "code": "301", "name": "Account 301", "group_id": cls.group2.id, "user_type_id": cls.env.ref( "account.data_account_type_other_income" ).id, }, ) cls.previous_fy_date_start = "2015-01-01" cls.previous_fy_date_end = "2015-12-31" cls.fy_date_start = "2016-01-01" cls.fy_date_end = "2016-12-31" cls.date_start = "2016-01-01" cls.date_end = "2016-12-31" cls.partner = cls.env.ref("base.res_partner_12") cls.unaffected_account = cls.env["account.account"].search( [ ( "user_type_id", "=", cls.env.ref("account.data_unaffected_earnings").id, ), ], limit=1, ) def _create_account_account(self, vals): item = self.env["account.account"].create(vals) if "group_id" in vals: item.group_id = vals["group_id"] return item def _add_move( self, date, receivable_debit, receivable_credit, income_debit, income_credit, unaffected_debit=0, unaffected_credit=0, ): journal = self.env["account.journal"].search( [("company_id", "=", self.env.user.company_id.id)], limit=1 ) partner = self.env.ref("base.res_partner_12") move_vals = { "journal_id": journal.id, "date": date, "line_ids": [ ( 0, 0, { "debit": receivable_debit, "credit": receivable_credit, "partner_id": partner.id, "account_id": self.account100.id, }, ), ( 0, 0, { "debit": income_debit, "credit": income_credit, "partner_id": partner.id, "account_id": self.account200.id, }, ), ( 0, 0, { "debit": unaffected_debit, "credit": unaffected_credit, "partner_id": partner.id, "account_id": self.account110.id, }, ), ( 0, 0, { "debit": receivable_debit, "credit": receivable_credit, "partner_id": partner.id, "account_id": self.account300.id, }, ), ( 0, 0, { "debit": receivable_credit, "credit": receivable_debit, "partner_id": partner.id, "account_id": self.account301.id, }, ), ], } move = self.env["account.move"].create(move_vals) move.action_post() def _get_report_lines( self, with_partners=False, account_ids=False, hierarchy_on="computed" ): company = self.env.user.company_id trial_balance = self.env["trial.balance.report.wizard"].create( { "date_from": self.date_start, "date_to": self.date_end, "target_move": "posted", "hide_account_at_0": True, "hierarchy_on": hierarchy_on, "company_id": company.id, "account_ids": account_ids, "fy_start_date": self.fy_date_start, "show_partner_details": with_partners, } ) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ "report.account_financial_report.trial_balance" ]._get_report_values(trial_balance, data) return res_data def check_account_in_report(self, account_id, trial_balance): account_in_report = False for account in trial_balance: if account["id"] == account_id and account["type"] == "account_type": account_in_report = True break return account_in_report def _get_account_lines(self, account_id, trial_balance): lines = False for account in trial_balance: if account["id"] == account_id and account["type"] == "account_type": lines = { "initial_balance": account["initial_balance"], "debit": account["debit"], "credit": account["credit"], "final_balance": account["ending_balance"], } return lines def _get_group_lines(self, group_id, trial_balance): lines = False for group in trial_balance: if group["id"] == group_id and group["type"] == "group_type": lines = { "initial_balance": group["initial_balance"], "debit": group["debit"], "credit": group["credit"], "final_balance": group["ending_balance"], } return lines def check_partner_in_report(self, account_id, partner_id, total_amount): partner_in_report = False if account_id in total_amount.keys(): if partner_id in total_amount[account_id]: partner_in_report = True return partner_in_report def _get_partner_lines(self, account_id, partner_id, total_amount): acc_id = account_id prt_id = partner_id lines = { "initial_balance": total_amount[acc_id][prt_id]["initial_balance"], "debit": total_amount[acc_id][prt_id]["debit"], "credit": total_amount[acc_id][prt_id]["credit"], "final_balance": total_amount[acc_id][prt_id]["ending_balance"], } return lines def _sum_all_accounts(self, trial_balance, feature): total = 0.0 for account in trial_balance: if account["type"] == "account_type": for key in account.keys(): if key == feature: total += account[key] return total def test_00_account_group(self): self.assertTrue(self.account100 in self.group1.compute_account_ids) self.assertTrue(self.account200 in self.group2.compute_account_ids) def test_01_account_balance_computed(self): # Change code of the P&L for not being automatically included # in group 1 balances earning_accs = self.env["account.account"].search( [ ( "user_type_id", "=", self.env.ref("account.data_unaffected_earnings").id, ), ("company_id", "=", self.env.user.company_id.id), ] ) for acc in earning_accs: acc.code = "999" + acc.code # Generate the general ledger line res_data = self._get_report_lines() trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertFalse(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertFalse(check_income_account) self.assertTrue( self.check_account_in_report(self.unaffected_account.id, trial_balance) ) # Add a move at the previous day of the first day of fiscal year # to check the initial balance self._add_move( date=self.previous_fy_date_end, receivable_debit=1000, receivable_credit=0, income_debit=0, income_credit=1000, ) # Re Generate the trial balance line res_data = self._get_report_lines() trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertFalse(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance ) group1_lines = self._get_group_lines(self.group1.id, trial_balance) self.assertEqual(account_receivable_lines["initial_balance"], 1000) self.assertEqual(account_receivable_lines["debit"], 0) self.assertEqual(account_receivable_lines["credit"], 0) self.assertEqual(account_receivable_lines["final_balance"], 1000) self.assertEqual(group1_lines["initial_balance"], 1000) self.assertEqual(group1_lines["debit"], 0) self.assertEqual(group1_lines["credit"], 0) self.assertEqual(group1_lines["final_balance"], 1000) # Add reversed move of the initial move the first day of fiscal year # to check the first day of fiscal year is not used # to compute the initial balance self._add_move( date=self.fy_date_start, receivable_debit=0, receivable_credit=1000, income_debit=1000, income_credit=0, ) # Re Generate the trial balance line res_data = self._get_report_lines() trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertTrue(check_income_account) # Re Generate the trial balance line with an account filter res_data = self._get_report_lines( account_ids=(self.account100 + self.account200).ids ) trial_balance = res_data["trial_balance"] self.assertTrue(self.check_account_in_report(self.account100.id, trial_balance)) self.assertTrue(self.check_account_in_report(self.account200.id, trial_balance)) # Unaffected account should not be present self.assertFalse( self.check_account_in_report(self.unaffected_account.id, trial_balance) ) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance ) account_income_lines = self._get_account_lines( self.account200.id, trial_balance ) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines["initial_balance"], 1000) self.assertEqual(account_receivable_lines["debit"], 0) self.assertEqual(account_receivable_lines["credit"], 1000) self.assertEqual(account_receivable_lines["final_balance"], 0) self.assertEqual(account_income_lines["initial_balance"], 0) self.assertEqual(account_income_lines["debit"], 1000) self.assertEqual(account_income_lines["credit"], 0) self.assertEqual(account_income_lines["final_balance"], 1000) self.assertEqual(group1_lines["initial_balance"], 1000) self.assertEqual(group1_lines["debit"], 0) self.assertEqual(group1_lines["credit"], 1000) self.assertEqual(group1_lines["final_balance"], 0) self.assertEqual(group2_lines["initial_balance"], 0) self.assertEqual(group2_lines["debit"], 1000) self.assertEqual(group2_lines["credit"], 0) self.assertEqual(group2_lines["final_balance"], 1000) # Add another move at the end day of fiscal year # to check that it correctly used on report self._add_move( date=self.fy_date_end, receivable_debit=0, receivable_credit=1000, income_debit=1000, income_credit=0, ) # Re Generate the trial balance line res_data = self._get_report_lines() trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertTrue(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance ) account_income_lines = self._get_account_lines( self.account200.id, trial_balance ) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines["initial_balance"], 1000) self.assertEqual(account_receivable_lines["debit"], 0) self.assertEqual(account_receivable_lines["credit"], 2000) self.assertEqual(account_receivable_lines["final_balance"], -1000) self.assertEqual(account_income_lines["initial_balance"], 0) self.assertEqual(account_income_lines["debit"], 2000) self.assertEqual(account_income_lines["credit"], 0) self.assertEqual(account_income_lines["final_balance"], 2000) self.assertEqual(group1_lines["initial_balance"], 1000) self.assertEqual(group1_lines["debit"], 0) self.assertEqual(group1_lines["credit"], 2000) self.assertEqual(group1_lines["final_balance"], -1000) self.assertEqual(group2_lines["initial_balance"], 0) self.assertEqual(group2_lines["debit"], 2000) self.assertEqual(group2_lines["credit"], 0) self.assertEqual(group2_lines["final_balance"], 2000) def test_02_account_balance_hierarchy(self): # Generate the general ledger line res_data = self._get_report_lines(hierarchy_on="relation") trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertFalse(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertFalse(check_income_account) # Add a move at the previous day of the first day of fiscal year # to check the initial balance self._add_move( date=self.previous_fy_date_end, receivable_debit=1000, receivable_credit=0, income_debit=0, income_credit=1000, ) # Re Generate the trial balance line res_data = self._get_report_lines(hierarchy_on="relation") trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertFalse(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance ) group1_lines = self._get_group_lines(self.group1.id, trial_balance) self.assertEqual(account_receivable_lines["initial_balance"], 1000) self.assertEqual(account_receivable_lines["debit"], 0) self.assertEqual(account_receivable_lines["credit"], 0) self.assertEqual(account_receivable_lines["final_balance"], 1000) self.assertEqual(group1_lines["initial_balance"], 1000) self.assertEqual(group1_lines["debit"], 0) self.assertEqual(group1_lines["credit"], 0) self.assertEqual(group1_lines["final_balance"], 1000) # Add reversale move of the initial move the first day of fiscal year # to check the first day of fiscal year is not used # to compute the initial balance self._add_move( date=self.fy_date_start, receivable_debit=0, receivable_credit=1000, income_debit=1000, income_credit=0, ) # Re Generate the trial balance line res_data = self._get_report_lines(hierarchy_on="relation") trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertTrue(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance ) account_income_lines = self._get_account_lines( self.account200.id, trial_balance ) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines["initial_balance"], 1000) self.assertEqual(account_receivable_lines["debit"], 0) self.assertEqual(account_receivable_lines["credit"], 1000) self.assertEqual(account_receivable_lines["final_balance"], 0) self.assertEqual(account_income_lines["initial_balance"], 0) self.assertEqual(account_income_lines["debit"], 1000) self.assertEqual(account_income_lines["credit"], 0) self.assertEqual(account_income_lines["final_balance"], 1000) self.assertEqual(group1_lines["initial_balance"], 1000) self.assertEqual(group1_lines["debit"], 0) self.assertEqual(group1_lines["credit"], 1000) self.assertEqual(group1_lines["final_balance"], 0) self.assertEqual(group2_lines["initial_balance"], 0) self.assertEqual(group2_lines["debit"], 2000) self.assertEqual(group2_lines["credit"], 0) self.assertEqual(group2_lines["final_balance"], 2000) # Add another move at the end day of fiscal year # to check that it correctly used on report self._add_move( date=self.fy_date_end, receivable_debit=0, receivable_credit=1000, income_debit=1000, income_credit=0, ) # Re Generate the trial balance line res_data = self._get_report_lines(hierarchy_on="relation") trial_balance = res_data["trial_balance"] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance ) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance ) self.assertTrue(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance ) account_income_lines = self._get_account_lines( self.account200.id, trial_balance ) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines["initial_balance"], 1000) self.assertEqual(account_receivable_lines["debit"], 0) self.assertEqual(account_receivable_lines["credit"], 2000) self.assertEqual(account_receivable_lines["final_balance"], -1000) self.assertEqual(account_income_lines["initial_balance"], 0) self.assertEqual(account_income_lines["debit"], 2000) self.assertEqual(account_income_lines["credit"], 0) self.assertEqual(account_income_lines["final_balance"], 2000) self.assertEqual(group1_lines["initial_balance"], 1000) self.assertEqual(group1_lines["debit"], 0) self.assertEqual(group1_lines["credit"], 2000) self.assertEqual(group1_lines["final_balance"], -1000) self.assertEqual(group2_lines["initial_balance"], 0) self.assertEqual(group2_lines["debit"], 4000) self.assertEqual(group2_lines["credit"], 0) self.assertEqual(group2_lines["final_balance"], 4000) def test_03_partner_balance(self): # Generate the trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data["total_amount"] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount ) self.assertFalse(check_partner_receivable) # Add a move at the previous day of the first day of fiscal year # to check the initial balance self._add_move( date=self.previous_fy_date_end, receivable_debit=1000, receivable_credit=0, income_debit=0, income_credit=1000, ) # Re Generate the trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data["total_amount"] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount ) self.assertTrue(check_partner_receivable) # Check the initial and final balance partner_lines = self._get_partner_lines( self.account100.id, self.partner.id, total_amount ) self.assertEqual(partner_lines["initial_balance"], 1000) self.assertEqual(partner_lines["debit"], 0) self.assertEqual(partner_lines["credit"], 0) self.assertEqual(partner_lines["final_balance"], 1000) # Add reversale move of the initial move the first day of fiscal year # to check the first day of fiscal year is not used # to compute the initial balance self._add_move( date=self.fy_date_start, receivable_debit=0, receivable_credit=1000, income_debit=1000, income_credit=0, ) # Re Generate the trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data["total_amount"] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount ) self.assertTrue(check_partner_receivable) # Check the initial and final balance partner_lines = self._get_partner_lines( self.account100.id, self.partner.id, total_amount ) self.assertEqual(partner_lines["initial_balance"], 1000) self.assertEqual(partner_lines["debit"], 0) self.assertEqual(partner_lines["credit"], 1000) self.assertEqual(partner_lines["final_balance"], 0) # Add another move at the end day of fiscal year # to check that it correctly used on report self._add_move( date=self.fy_date_end, receivable_debit=0, receivable_credit=1000, income_debit=1000, income_credit=0, ) # Re Generate the trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data["total_amount"] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount ) self.assertTrue(check_partner_receivable) # Check the initial and final balance partner_lines = self._get_partner_lines( self.account100.id, self.partner.id, total_amount ) self.assertEqual(partner_lines["initial_balance"], 1000) self.assertEqual(partner_lines["debit"], 0) self.assertEqual(partner_lines["credit"], 2000) self.assertEqual(partner_lines["final_balance"], -1000) def test_04_undistributed_pl(self): # Add a P&L Move in the previous FY journal = self.env["account.journal"].search( [("company_id", "=", self.env.user.company_id.id)], limit=1 ) move_vals = { "journal_id": journal.id, "date": self.previous_fy_date_end, "line_ids": [ ( 0, 0, {"debit": 0.0, "credit": 1000.0, "account_id": self.account300.id}, ), ( 0, 0, {"debit": 1000.0, "credit": 0.0, "account_id": self.account100.id}, ), ], } move = self.env["account.move"].create(move_vals) move.action_post() # Generate the trial balance line company = self.env.user.company_id trial_balance = self.env["trial.balance.report.wizard"].create( { "date_from": self.date_start, "date_to": self.date_end, "target_move": "posted", "hide_account_at_0": False, "hierarchy_on": "none", "company_id": company.id, "fy_start_date": self.fy_date_start, } ) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ "report.account_financial_report.trial_balance" ]._get_report_values(trial_balance, data) trial_balance = res_data["trial_balance"] check_unaffected_account = self.check_account_in_report( self.unaffected_account.id, trial_balance ) self.assertTrue(check_unaffected_account) unaffected_lines = self._get_account_lines( self.unaffected_account.id, trial_balance ) self.assertEqual(unaffected_lines["initial_balance"], -1000) self.assertEqual(unaffected_lines["debit"], 0) self.assertEqual(unaffected_lines["credit"], 0) self.assertEqual(unaffected_lines["final_balance"], -1000) # Add a P&L Move to the current FY journal = self.env["account.journal"].search( [("company_id", "=", self.env.user.company_id.id)], limit=1 ) move_vals = { "journal_id": journal.id, "date": self.date_start, "line_ids": [ ( 0, 0, {"debit": 0.0, "credit": 1000.0, "account_id": self.account300.id}, ), ( 0, 0, {"debit": 1000.0, "credit": 0.0, "account_id": self.account100.id}, ), ], } move = self.env["account.move"].create(move_vals) move.action_post() # Re Generate the trial balance line trial_balance = self.env["trial.balance.report.wizard"].create( { "date_from": self.date_start, "date_to": self.date_end, "target_move": "posted", "hide_account_at_0": False, "hierarchy_on": "none", "company_id": company.id, "fy_start_date": self.fy_date_start, } ) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ "report.account_financial_report.trial_balance" ]._get_report_values(trial_balance, data) trial_balance = res_data["trial_balance"] # The unaffected earnings account is not affected by a journal entry # made to the P&L in the current fiscal year. check_unaffected_account = self.check_account_in_report( self.unaffected_account.id, trial_balance ) self.assertTrue(check_unaffected_account) unaffected_lines = self._get_account_lines( self.unaffected_account.id, trial_balance ) self.assertEqual(unaffected_lines["initial_balance"], -1000) self.assertEqual(unaffected_lines["debit"], 0) self.assertEqual(unaffected_lines["credit"], 0) self.assertEqual(unaffected_lines["final_balance"], -1000) # Add a Move including Unaffected Earnings to the current FY journal = self.env["account.journal"].search( [("company_id", "=", self.env.user.company_id.id)], limit=1 ) move_vals = { "journal_id": journal.id, "date": self.date_start, "line_ids": [ ( 0, 0, {"debit": 0.0, "credit": 1000.0, "account_id": self.account110.id}, ), ( 0, 0, {"debit": 1000.0, "credit": 0.0, "account_id": self.account100.id}, ), ], } move = self.env["account.move"].create(move_vals) move.action_post() # Re Generate the trial balance line trial_balance = self.env["trial.balance.report.wizard"].create( { "date_from": self.date_start, "date_to": self.date_end, "target_move": "posted", "hide_account_at_0": False, "hierarchy_on": "none", "company_id": company.id, "fy_start_date": self.fy_date_start, } ) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ "report.account_financial_report.trial_balance" ]._get_report_values(trial_balance, data) trial_balance = res_data["trial_balance"] # The unaffected earnings account affected by a journal entry # made to the unaffected earnings in the current fiscal year. check_unaffected_account = self.check_account_in_report( self.unaffected_account.id, trial_balance ) self.assertTrue(check_unaffected_account) unaffected_lines = self._get_account_lines( self.unaffected_account.id, trial_balance ) self.assertEqual(unaffected_lines["initial_balance"], -1000) self.assertEqual(unaffected_lines["debit"], 0) self.assertEqual(unaffected_lines["credit"], 1000) self.assertEqual(unaffected_lines["final_balance"], -2000) # The totals for the Trial Balance are zero total_initial_balance = self._sum_all_accounts(trial_balance, "initial_balance") total_final_balance = self._sum_all_accounts(trial_balance, "ending_balance") total_debit = self._sum_all_accounts(trial_balance, "debit") total_credit = self._sum_all_accounts(trial_balance, "credit") self.assertEqual(total_initial_balance, 0) self.assertEqual(total_final_balance, 0) self.assertEqual(total_debit, total_credit)