diff --git a/erpnext/accounts/test/accounts_mixin.py b/erpnext/accounts/test/accounts_mixin.py
index f2550f738e2..ee651ee9f4c 100644
--- a/erpnext/accounts/test/accounts_mixin.py
+++ b/erpnext/accounts/test/accounts_mixin.py
@@ -207,3 +207,23 @@ class AccountsTestMixin:
 		]
 		for doctype in doctype_list:
 			qb.from_(qb.DocType(doctype)).delete().where(qb.DocType(doctype).company == self.company).run()
+
+	def create_price_list(self):
+		pl_name = "Mixin Price List"
+		if not frappe.db.exists("Price List", pl_name):
+			self.price_list = (
+				frappe.get_doc(
+					{
+						"doctype": "Price List",
+						"currency": "INR",
+						"enabled": True,
+						"selling": True,
+						"buying": True,
+						"price_list_name": pl_name,
+					}
+				)
+				.insert()
+				.name
+			)
+		else:
+			self.price_list = frappe.get_doc("Price List", pl_name).name
diff --git a/erpnext/utilities/test_transaction_base.py b/erpnext/utilities/test_transaction_base.py
new file mode 100644
index 00000000000..854d6cf0e11
--- /dev/null
+++ b/erpnext/utilities/test_transaction_base.py
@@ -0,0 +1,50 @@
+import frappe
+from frappe import qb
+from frappe.tests import IntegrationTestCase
+from frappe.utils import getdate, today
+
+from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
+
+
+class TestAccountsController(AccountsTestMixin, IntegrationTestCase):
+	def setUp(self):
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.create_usd_receivable_account()
+		self.create_price_list()
+		self.clear_old_entries()
+
+	def tearDown(self):
+		frappe.db.rollback()
+
+	def test_01_basic_item_details(self):
+		# set Item Price
+		frappe.get_doc(
+			{
+				"doctype": "Item Price",
+				"item_code": self.item,
+				"price_list": self.price_list,
+				"price_list_rate": 90,
+				"selling": True,
+				"rate": 90,
+				"valid_from": today(),
+			}
+		).insert()
+
+		si = frappe.get_doc(
+			{
+				"doctype": "Sales Invoice",
+				"company": self.company,
+				"customer": self.customer,
+				"debit_to": self.debit_to,
+				"posting_date": today(),
+				"cost_center": self.cost_center,
+				"conversion_rate": 1,
+				"selling_price_list": self.price_list,
+			}
+		)
+		itm = si.append("items")
+		itm.item_code = self.item
+		si.process_item_selection(si.items[0].name)
+		self.assertEqual(itm.rate, 90)