test: add coverage for Consolidated Financial Statement report

erpnext/accounts/report/consolidated_financial_statement/test_consolidated_financial_statement.py

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+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+from frappe.utils import flt, today
+
+from erpnext.accounts.report.consolidated_financial_statement.consolidated_financial_statement import (
+	execute,
+)
+from erpnext.accounts.utils import get_fiscal_year
+from erpnext.tests.utils import ERPNextTestSuite
+
+PARENT_COMPANY = "Parent Group Company India"
+CHILD_COMPANY = "Child Company India"
+
+
+class TestConsolidatedFinancialStatement(ERPNextTestSuite):
+	"""Consolidation is exercised via the bootstrap group of companies
+	(`Parent Group Company India` with child `Child Company India`). Income and
+	expense posted in the child company must surface in the report that is run
+	for the parent (group) company."""
+
+	def setUp(self):
+		self.fiscal_year = get_fiscal_year(today(), company=PARENT_COMPANY)[0]
+
+	def run_report(self, **extra):
+		filters = frappe._dict(
+			{
+				"company": PARENT_COMPANY,
+				"filter_based_on": "Fiscal Year",
+				"from_fiscal_year": self.fiscal_year,
+				"to_fiscal_year": self.fiscal_year,
+				"periodicity": "Yearly",
+				"include_default_book_entries": 1,
+			}
+		)
+		filters.update(extra)
+		return execute(filters)[1]
+
+	def post_journal_entry(self, debit_account, credit_account, amount):
+		je = frappe.new_doc("Journal Entry")
+		je.posting_date = today()
+		je.company = CHILD_COMPANY
+		je.set(
+			"accounts",
+			[
+				{"account": debit_account, "debit_in_account_currency": amount},
+				{"account": credit_account, "credit_in_account_currency": amount},
+			],
+		)
+		je.save()
+		je.submit()
+		return je
+
+	def get_row(self, data, account_name_fragment):
+		for row in data:
+			if account_name_fragment in str(row.get("account_name") or ""):
+				return row
+		return None
+
+	def test_profit_and_loss_reflects_child_company_income(self):
+		amount = 7000
+		self.post_journal_entry("Cash - CCI", "Sales - CCI", amount)
+
+		data = self.run_report(report="Profit and Loss Statement", accumulated_in_group_company=0)
+
+		self.assertTrue(data, "Report returned no rows")
+
+		# child's Sales account is mapped onto the parent chart (Sales - PGCI)
+		sales_row = self.get_row(data, "Sales")
+		self.assertIsNotNone(sales_row, "Sales row missing from consolidated P&L")
+		self.assertEqual(flt(sales_row.get(CHILD_COMPANY)), amount)
+
+		total_income_row = self.get_row(data, "Total Income (Credit)")
+		self.assertIsNotNone(total_income_row, "Total Income row missing")
+		self.assertGreaterEqual(flt(total_income_row.get("total")), amount)
+
+	def test_profit_and_loss_reflects_child_company_expense(self):
+		amount = 3000
+		self.post_journal_entry("Marketing Expenses - CCI", "Cash - CCI", amount)
+
+		data = self.run_report(report="Profit and Loss Statement", accumulated_in_group_company=0)
+
+		expense_row = self.get_row(data, "Marketing Expenses")
+		self.assertIsNotNone(expense_row, "Marketing Expenses row missing from consolidated P&L")
+		self.assertEqual(flt(expense_row.get(CHILD_COMPANY)), amount)
+
+		total_expense_row = self.get_row(data, "Total Expense (Debit)")
+		self.assertIsNotNone(total_expense_row, "Total Expense row missing")
+		self.assertGreaterEqual(flt(total_expense_row.get("total")), amount)
+
+	def test_accumulated_in_group_company_rolls_up_to_parent(self):
+		"""With `accumulated_in_group_company`, the child's amount is also
+		accumulated into the parent company column."""
+		amount = 5000
+		self.post_journal_entry("Cash - CCI", "Sales - CCI", amount)
+
+		data = self.run_report(report="Profit and Loss Statement", accumulated_in_group_company=1)
+
+		sales_row = self.get_row(data, "Sales")
+		self.assertIsNotNone(sales_row)
+		self.assertEqual(flt(sales_row.get(CHILD_COMPANY)), amount)
+		# parent column picks up the child value when accumulated
+		self.assertEqual(flt(sales_row.get(PARENT_COMPANY)), amount)
+
+	def test_balance_sheet_executes_and_returns_rows(self):
+		# posting income leaves a balancing entry in the child's Cash (Asset) account
+		amount = 4000
+		self.post_journal_entry("Cash - CCI", "Sales - CCI", amount)
+
+		data = self.run_report(report="Balance Sheet", accumulated_in_group_company=0)
+
+		self.assertTrue(data, "Balance Sheet returned no rows")
+		cash_row = self.get_row(data, "Cash")
+		self.assertIsNotNone(cash_row, "Cash asset row missing from consolidated Balance Sheet")
+		self.assertGreaterEqual(flt(cash_row.get(CHILD_COMPANY)), amount)