test: prevent double counting of opening balances

(cherry picked from commit 7f2af123ee)

erpnext/accounts/doctype/process_period_closing_voucher/test_process_period_closing_voucher.py

@@ -1,4 +1,173 @@
 # Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and Contributors
 # See license.txt
 
-# import frappe
+import frappe
+from frappe.utils import today
+
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+from erpnext.accounts.doctype.process_period_closing_voucher.process_period_closing_voucher import (
+	process_individual_date,
+)
+from erpnext.accounts.utils import get_fiscal_year
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestProcessPeriodClosingVoucher(ERPNextTestSuite):
+	def setUp(self):
+		frappe.db.set_single_value("Accounts Settings", "use_legacy_controller_for_pcv", 0)
+		self.company = "_Test Company"
+
+	def make_period_closing_voucher(self, posting_date, submit=True):
+		fy = get_fiscal_year(posting_date, company="_Test Company")
+		pcv = frappe.get_doc(
+			{
+				"doctype": "Period Closing Voucher",
+				"transaction_date": posting_date or today(),
+				"period_start_date": fy[1],
+				"period_end_date": fy[2],
+				"company": self.company,
+				"fiscal_year": fy[0],
+				"closing_account_head": "Retained Earnings - _TC",
+				"remarks": "closing",
+			}
+		)
+		pcv.insert()
+		if submit:
+			pcv.submit()
+
+		return pcv
+
+	def make_process_pcv(self):
+		self.pcv = self.make_period_closing_voucher(posting_date=today(), submit=False)
+		ppcv = frappe.get_doc(
+			{
+				"doctype": "Process Period Closing Voucher",
+				"parent_pcv": self.pcv.name,
+			}
+		)
+		ppcv.save()
+		return ppcv
+
+	def set_processing_date_status(self, date, ppcv, rpt_type, parentfield, status):
+		frappe.db.set_value(
+			"Process Period Closing Voucher Detail",
+			{"processing_date": date, "parent": ppcv, "report_type": rpt_type, "parentfield": parentfield},
+			"status",
+			status,
+		)
+
+	def get_processing_date_closing_balance(self, date, ppcv, rpt_type, parentfield):
+		return frappe.db.get_value(
+			"Process Period Closing Voucher Detail",
+			{"processing_date": date, "parent": ppcv, "report_type": rpt_type, "parentfield": parentfield},
+			"closing_balance",
+		)
+
+	def test_opening_balance_double_counting(self):
+		ppcv = self.make_process_pcv()
+		self.assertEqual(self.pcv.is_first_period_closing_voucher(), True)
+		opening_jv = make_journal_entry(
+			posting_date=today(),
+			amount=10,
+			account1="Cash - _TC",
+			account2="Debtors - _TC",
+			company=self.company,
+			save=False,
+		)
+		opening_jv.accounts[1].party_type = "Customer"
+		opening_jv.accounts[1].party = "_Test Customer"
+		opening_jv.is_opening = "Yes"
+		opening_jv.save()
+		opening_jv.submit()
+
+		jv = make_journal_entry(
+			posting_date=today(),
+			amount=120,
+			account1="Debtors - _TC",
+			account2="Sales - _TC",
+			company=self.company,
+			save=False,
+		)
+		jv.accounts[0].party_type = "Customer"
+		jv.accounts[0].party = "_Test Customer"
+		jv.save()
+		jv.submit()
+
+		# P&L balance
+		parentfield = "normal_balances"
+		rpt_type = "Profit and Loss"
+		# status has to be set to 'Running' for logic to run
+		self.set_processing_date_status(today(), ppcv.name, rpt_type, parentfield, "Running")
+		process_individual_date(ppcv.name, today(), rpt_type, parentfield)
+		bal = frappe.parse_json(
+			self.get_processing_date_closing_balance(today(), ppcv.name, rpt_type, parentfield)
+		)
+		self.assertEqual(len(bal), 1)
+		expected_pl = {
+			"account": "Sales - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 0.0,
+			"credit": 120.0,
+			"debit_in_account_currency": 0.0,
+			"credit_in_account_currency": 120.0,
+		}
+		for k in expected_pl.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_pl[k], bal[0][k])
+
+		# Balance sheet balance
+		rpt_type = "Balance Sheet"
+		self.set_processing_date_status(today(), ppcv.name, rpt_type, parentfield, "Running")
+		process_individual_date(ppcv.name, today(), rpt_type, parentfield)
+		bal = frappe.parse_json(
+			self.get_processing_date_closing_balance(today(), ppcv.name, rpt_type, parentfield)
+		)
+		self.assertEqual(len(bal), 1)
+		expected_bs = {
+			"account": "Debtors - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 120.0,
+			"credit": 0.0,
+			"debit_in_account_currency": 120.0,
+			"credit_in_account_currency": 0.0,
+		}
+		for k in expected_bs.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_bs[k], bal[0][k])
+
+		# Opening balance
+		parentfield = "z_opening_balances"
+		rpt_type = "Balance Sheet"
+		self.set_processing_date_status(today(), ppcv.name, rpt_type, parentfield, "Running")
+		process_individual_date(ppcv.name, today(), rpt_type, parentfield)
+		bal = frappe.parse_json(
+			self.get_processing_date_closing_balance(today(), ppcv.name, rpt_type, parentfield)
+		)
+		self.assertEqual(len(bal), 2)
+		opening_cash = next(x for x in bal if x["account"] == "Cash - _TC")
+		expected_opening_cash = {
+			"account": "Cash - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 10.0,
+			"credit": 0.0,
+			"debit_in_account_currency": 10.0,
+			"credit_in_account_currency": 0.0,
+			"account_currency": "INR",
+		}
+		for k in expected_opening_cash.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_opening_cash[k], opening_cash[k])
+
+		opening_debtors = next(x for x in bal if x["account"] == "Debtors - _TC")
+		expected_opening_debtors = {
+			"account": "Debtors - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 0.0,
+			"credit": 10.0,
+			"debit_in_account_currency": 0.0,
+			"credit_in_account_currency": 10.0,
+			"account_currency": "INR",
+		}
+		for k in expected_opening_debtors.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_opening_debtors[k], opening_debtors[k])