test: consolidated trial balance

erpnext/accounts/report/consolidated_trial_balance/test_consolidated_trial_balance.py

@@ -0,0 +1,123 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and Contributors
+# MIT License. See license.txt
+
+import frappe
+from frappe import _
+from frappe.tests import IntegrationTestCase
+from frappe.utils import flt, today
+
+from erpnext.accounts.report.consolidated_trial_balance.consolidated_trial_balance import execute
+from erpnext.setup.utils import get_exchange_rate
+
+
+class ForeignCurrencyTranslationReserveNotFoundError(frappe.ValidationError):
+	pass
+
+
+class TestConsolidatedTrialBalance(IntegrationTestCase):
+	@classmethod
+	def setUpClass(cls):
+		from erpnext.accounts.report.trial_balance.test_trial_balance import create_company
+		from erpnext.accounts.utils import get_fiscal_year
+
+		# Group Company
+		create_company(company_name="Parent Group Company India", is_group=1)
+
+		create_company(company_name="Child Company India", parent_company="Parent Group Company India")
+
+		# Child Company with different currency
+		create_company(
+			company_name="Child Company US",
+			country="United States",
+			currency="USD",
+			parent_company="Parent Group Company India",
+		)
+
+		create_journal_entry(
+			company="Parent Group Company India",
+			acc1="Marketing Expenses - PGCI",
+			acc2="Cash - PGCI",
+			amount=100000,
+		)
+
+		create_journal_entry(
+			company="Child Company India", acc1="Cash - CCI", acc2="Secured Loans - CCI", amount=50000
+		)
+
+		create_journal_entry(
+			company="Child Company US", acc1="Marketing Expenses - CCU", acc2="Cash - CCU", amount=1000
+		)
+
+		cls.fiscal_year = get_fiscal_year(today(), company="Parent Group Company India")[0]
+
+	def test_single_company_report(self):
+		filters = frappe._dict({"company": ["Parent Group Company India"], "fiscal_year": self.fiscal_year})
+
+		report = execute(filters)
+		total_row = report[1][-1]
+
+		self.assertEqual(total_row["closing_debit"], total_row["closing_credit"])
+		self.assertEqual(total_row["closing_credit"], 100000)
+
+	def test_child_company_report_with_same_default_currency_as_parent_company(self):
+		filters = frappe._dict(
+			{
+				"company": ["Parent Group Company India", "Child Company India"],
+				"fiscal_year": self.fiscal_year,
+			}
+		)
+
+		report = execute(filters)
+		total_row = report[1][-1]
+
+		self.assertEqual(total_row["closing_debit"], total_row["closing_credit"])
+
+	def test_child_company_with_different_default_currency_from_parent_company(self):
+		filters = frappe._dict(
+			{
+				"company": ["Parent Group Company India", "Child Company US"],
+				"fiscal_year": self.fiscal_year,
+			}
+		)
+
+		report = execute(filters)
+		total_row = report[1][-1]
+
+		exchange_rate = get_exchange_rate("USD", "INR")
+
+		fctr = [d for d in report[1] if d.get("account") == _("Foreign Currency Translation Reserve")]
+
+		if not fctr:
+			raise ForeignCurrencyTranslationReserveNotFoundError
+
+		ccu_total_credit = 1000 * flt(exchange_rate)
+
+		self.assertEqual(total_row["closing_debit"], total_row["closing_credit"])
+		self.assertNotEqual(total_row["closing_credit"], ccu_total_credit)
+
+		self.assertEqual(total_row["closing_credit"], flt(100000 + ccu_total_credit))
+
+
+def create_journal_entry(**args):
+	args = frappe._dict(args)
+	je = frappe.new_doc("Journal Entry")
+	je.posting_date = args.posting_date or today()
+	je.company = args.company
+
+	je.set(
+		"accounts",
+		[
+			{
+				"account": args.acc1,
+				"debit_in_account_currency": args.amount if args.amount > 0 else 0,
+				"credit_in_account_currency": abs(args.amount) if args.amount < 0 else 0,
+			},
+			{
+				"account": args.acc2,
+				"credit_in_account_currency": args.amount if args.amount > 0 else 0,
+				"debit_in_account_currency": abs(args.amount) if args.amount < 0 else 0,
+			},
+		],
+	)
+	je.save()
+	je.submit()

erpnext/accounts/report/trial_balance/test_trial_balance.py

@@ -75,6 +75,8 @@ def create_company(**args):
 			"company_name": args.company_name or "Trial Balance Company",
 			"country": args.country or "India",
 			"default_currency": args.currency or "INR",
+			"parent_company": args.get("parent_company"),
+			"is_group": args.get("is_group"),
 		}
 	)
 	company.insert(ignore_if_duplicate=True)