test: add coverage for Stock and Account Value Comparison report

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

erpnext/stock/report/stock_and_account_value_comparison/test_stock_and_account_value_comparison.py

@@ -0,0 +1,44 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.stock.doctype.item.test_item import make_item
+from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
+from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
+from erpnext.stock.report.stock_and_account_value_comparison.stock_and_account_value_comparison import (
+	execute,
+)
+from erpnext.tests.utils import ERPNextTestSuite
+
+COMPANY = "_Test Company with perpetual inventory"
+
+
+class TestStockAndAccountValueComparison(ERPNextTestSuite):
+	def test_balanced_warehouse_not_flagged(self):
+		warehouse = create_warehouse("_Test SAVC WH", company=COMPANY)
+		account = frappe.get_value("Warehouse", warehouse, "account")
+		item = make_item(properties={"is_stock_item": 1}).name
+
+		make_stock_entry(
+			item_code=item,
+			to_warehouse=warehouse,
+			qty=10,
+			rate=100,
+			company=COMPANY,
+			posting_date="2026-06-01",
+		)
+
+		# Filtering by the isolated account restricts both the stock-ledger and GL
+		# scans to this fresh warehouse's account only.
+		rows = self.run_report(account=account)
+
+		# The report lists only mismatches (rows where abs(difference_value) > 0.1),
+		# keyed per voucher. A balanced perpetual warehouse posts equal stock-ledger
+		# and GL values for the receipt voucher, so nothing should be flagged.
+		self.assertEqual(rows, [])
+
+	def run_report(self, **extra):
+		filters = {"company": COMPANY, "as_on_date": "2026-12-31"}
+		filters.update(extra)
+		return execute(frappe._dict(filters))[1]