Merge pull request #56724 from frappe/chore/test-share-ledger

test: Share Ledger report coverage

erpnext/accounts/report/share_ledger/test_share_ledger.py

@@ -0,0 +1,171 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.accounts.report.share_ledger.share_ledger import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+COMPANY = "_Test Company"
+
+# The report returns legacy positional columns (no fieldnames); name the indices once
+# here so a column reorder needs a single edit instead of silently shifting assertions.
+COL_SHAREHOLDER = 0
+COL_DATE = 1
+COL_TRANSFER_TYPE = 2
+COL_SHARE_TYPE = 3
+COL_NO_OF_SHARES = 4
+COL_RATE = 5
+COL_AMOUNT = 6
+COL_COMPANY = 7
+COL_SHARE_TRANSFER = 8
+
+
+class TestShareLedger(ERPNextTestSuite):
+	def setUp(self):
+		self.shareholder = self.create_shareholder("_Test Share Ledger Holder")
+		# Issue 100 shares on 2026-06-01, then another 50 on 2026-06-10.
+		self.first = self.issue_shares(date="2026-06-01", from_no=1, to_no=100, rate=10)
+		self.second = self.issue_shares(date="2026-06-10", from_no=101, to_no=150, rate=12)
+
+	def test_ledger_lists_all_transfers_upto_date(self):
+		data = self.run_report(shareholder=self.shareholder, date="2026-06-30")
+
+		self.assertEqual(len(data), 2)
+
+		first_row, second_row = data
+		self.assertEqual(first_row[COL_SHAREHOLDER], self.shareholder)
+		self.assertEqual(first_row[COL_DATE], frappe.utils.getdate("2026-06-01"))
+		self.assertEqual(first_row[COL_TRANSFER_TYPE], "Issue")
+		self.assertEqual(first_row[COL_SHARE_TYPE], "Equity")
+		self.assertEqual(first_row[COL_NO_OF_SHARES], 100)
+		self.assertEqual(first_row[COL_RATE], 10)
+		self.assertEqual(first_row[COL_AMOUNT], 1000)
+		self.assertEqual(first_row[COL_COMPANY], COMPANY)
+		self.assertEqual(first_row[COL_SHARE_TRANSFER], self.first)
+
+		self.assertEqual(second_row[COL_DATE], frappe.utils.getdate("2026-06-10"))
+		self.assertEqual(second_row[COL_NO_OF_SHARES], 50)
+		self.assertEqual(second_row[COL_RATE], 12)
+		self.assertEqual(second_row[COL_AMOUNT], 600)
+		self.assertEqual(second_row[COL_SHARE_TRANSFER], self.second)
+
+	def test_running_balance_of_shares(self):
+		data = self.run_report(shareholder=self.shareholder, date="2026-06-30")
+
+		# The ledger records each transfer's raw no_of_shares (always positive); it does
+		# not sign by direction. With only incoming "Issue" rows here, summing them is a
+		# valid running total. (Directional balances are the Share Balance report's job.)
+		running = 0
+		balances = []
+		for row in data:
+			running += row[COL_NO_OF_SHARES]
+			balances.append(running)
+
+		self.assertEqual(balances, [100, 150])
+
+	def test_as_on_date_between_transfers_shows_only_first(self):
+		data = self.run_report(shareholder=self.shareholder, date="2026-06-05")
+
+		self.assertEqual(len(data), 1)
+		self.assertEqual(data[0][COL_SHARE_TRANSFER], self.first)
+		self.assertEqual(data[0][COL_NO_OF_SHARES], 100)
+
+	def test_transfer_type_label_when_shareholder_is_seller(self):
+		buyer = self.create_shareholder("_Test Share Ledger Buyer")
+		transfer = self.make_transfer(
+			from_shareholder=self.shareholder,
+			to_shareholder=buyer,
+			date="2026-06-15",
+			from_no=1,
+			to_no=40,
+			rate=10,
+		)
+
+		row = self.transfer_row(self.run_report(shareholder=self.shareholder, date="2026-06-30"), transfer)
+		# seller side: the label names the counterparty it went "to"
+		self.assertEqual(row[COL_TRANSFER_TYPE], f"Transfer to {buyer}")
+
+	def test_transfer_type_label_when_shareholder_is_buyer(self):
+		seller = self.create_shareholder("_Test Share Ledger Seller")
+		# the seller must own shares before it can transfer them
+		self.issue_shares(date="2026-06-12", from_no=201, to_no=300, rate=10, shareholder=seller)
+		transfer = self.make_transfer(
+			from_shareholder=seller,
+			to_shareholder=self.shareholder,
+			date="2026-06-15",
+			from_no=201,
+			to_no=240,
+			rate=10,
+		)
+
+		row = self.transfer_row(self.run_report(shareholder=self.shareholder, date="2026-06-30"), transfer)
+		# buyer side: the label names the counterparty it came "from"
+		self.assertEqual(row[COL_TRANSFER_TYPE], f"Transfer from {seller}")
+
+	def test_missing_date_throws(self):
+		self.assertRaises(frappe.ValidationError, execute, frappe._dict(shareholder=self.shareholder))
+
+	def test_missing_shareholder_returns_no_rows(self):
+		data = self.run_report(date="2026-06-30")
+		self.assertEqual(data, [])
+
+	def run_report(self, **extra):
+		filters = frappe._dict({"company": COMPANY, **extra})
+		return execute(filters)[1]
+
+	def transfer_row(self, data, transfer_name):
+		row = next((r for r in data if r[COL_SHARE_TRANSFER] == transfer_name), None)
+		self.assertIsNotNone(row, f"Share Transfer {transfer_name} missing from ledger")
+		return row
+
+	def create_shareholder(self, title):
+		doc = frappe.get_doc(
+			{
+				"doctype": "Shareholder",
+				"title": title,
+				"company": COMPANY,
+			}
+		).insert()
+		return doc.name
+
+	def issue_shares(self, date, from_no, to_no, rate, shareholder=None):
+		doc = frappe.get_doc(
+			{
+				"doctype": "Share Transfer",
+				"transfer_type": "Issue",
+				"date": date,
+				"to_shareholder": shareholder or self.shareholder,
+				"share_type": "Equity",
+				"from_no": from_no,
+				"to_no": to_no,
+				"no_of_shares": to_no - from_no + 1,
+				"rate": rate,
+				"company": COMPANY,
+				"asset_account": "Cash - _TC",
+				"equity_or_liability_account": "Creditors - _TC",
+			}
+		)
+		doc.submit()
+		return doc.name
+
+	def make_transfer(self, from_shareholder, to_shareholder, date, from_no, to_no, rate):
+		doc = frappe.get_doc(
+			{
+				"doctype": "Share Transfer",
+				"transfer_type": "Transfer",
+				"date": date,
+				"from_shareholder": from_shareholder,
+				"to_shareholder": to_shareholder,
+				"share_type": "Equity",
+				"from_no": from_no,
+				"to_no": to_no,
+				"no_of_shares": to_no - from_no + 1,
+				"rate": rate,
+				"company": COMPANY,
+				"asset_account": "Cash - _TC",
+				"equity_or_liability_account": "Creditors - _TC",
+			}
+		)
+		doc.submit()
+		return doc.name