test: cover Trial Balance report filters and closing-balance setting

Extend Trial Balance coverage across its filters: show zero values, show
group accounts, show net values, period closing entry for current period,
show unclosed FY P&L balances, include default finance book entries, and
the ignore_account_closing_balance setting (cached Account Closing Balance
vs recomputed-from-GL opening).

erpnext/accounts/report/trial_balance/test_trial_balance.py

@@ -2,7 +2,7 @@
 # MIT License. See license.txt
 
 import frappe
-from frappe.utils import today
+from frappe.utils import add_days, today
 
 from erpnext.accounts.report.trial_balance.trial_balance import execute
 from erpnext.tests.utils import ERPNextTestSuite
@@ -66,3 +66,252 @@ class TestTrialBalance(ERPNextTestSuite):
 		)
 		total_row = execute(filters)[1][-1]
 		self.assertEqual(total_row["debit"], total_row["credit"])
+
+
+class TestTrialBalanceReport(ERPNextTestSuite):
+	"""Correctness tests using fresh accounts so the asserted rows are unpolluted."""
+
+	def make_accounts_and_entry(self, amount, posting_date):
+		from erpnext.accounts.doctype.account.test_account import create_account
+		from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+
+		debit_account = create_account(
+			account_name="_Test Trial Balance Debit",
+			company="_Test Company",
+			parent_account="Current Assets - _TC",
+		)
+		credit_account = create_account(
+			account_name="_Test Trial Balance Credit",
+			company="_Test Company",
+			parent_account="Current Assets - _TC",
+		)
+		make_journal_entry(debit_account, credit_account, amount, posting_date=posting_date, submit=True)
+		return debit_account, credit_account
+
+	def rows_by_account(self, **filters):
+		from erpnext.accounts.utils import get_fiscal_year
+
+		filters.setdefault("company", "_Test Company")
+		filters.setdefault("fiscal_year", get_fiscal_year(today(), company="_Test Company")[0])
+		data = execute(frappe._dict(filters))[1]
+		return {row["account"]: row for row in data if row.get("account")}, data[-1]
+
+	def test_posted_entry_lands_in_period_and_total_balances(self):
+		debit_account, credit_account = self.make_accounts_and_entry(500, today())
+
+		rows, total_row = self.rows_by_account()
+
+		self.assertEqual(rows[debit_account]["debit"], 500)
+		self.assertEqual(rows[credit_account]["credit"], 500)
+		self.assertEqual(total_row["debit"], total_row["credit"])
+
+	def test_entry_before_from_date_shows_as_opening_balance(self):
+		from erpnext.accounts.utils import get_fiscal_year
+
+		fiscal_year, year_start, year_end = get_fiscal_year(today(), company="_Test Company")
+		debit_account, credit_account = self.make_accounts_and_entry(500, year_start)
+
+		rows, _ = self.rows_by_account(
+			fiscal_year=fiscal_year, from_date=add_days(year_start, 5), to_date=year_end
+		)
+
+		# the entry predates the period, so it belongs in opening - not in the period columns
+		self.assertEqual(rows[debit_account]["opening_debit"], 500)
+		self.assertEqual(rows[debit_account]["debit"], 0)
+		self.assertEqual(rows[credit_account]["opening_credit"], 500)
+
+	def test_show_zero_values_includes_unposted_accounts(self):
+		from erpnext.accounts.doctype.account.test_account import create_account
+
+		account = create_account(
+			account_name="_Test Trial Balance Zero",
+			company="_Test Company",
+			parent_account="Current Assets - _TC",
+		)
+
+		# an account with no postings is hidden by default, shown when the filter is on
+		self.assertNotIn(account, self.rows_by_account()[0])
+		self.assertIn(account, self.rows_by_account(show_zero_values=1)[0])
+
+	def test_show_group_accounts_includes_parent_rows(self):
+		self.make_accounts_and_entry(500, today())
+
+		# group (parent) accounts are hidden by default, shown when the filter is on
+		self.assertNotIn("Current Assets - _TC", self.rows_by_account()[0])
+		self.assertIn("Current Assets - _TC", self.rows_by_account(show_group_accounts=1)[0])
+
+	def test_show_net_values_nets_opening_and_closing(self):
+		from erpnext.accounts.doctype.account.test_account import create_account
+		from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+		from erpnext.accounts.utils import get_fiscal_year
+
+		fiscal_year, year_start, year_end = get_fiscal_year(today(), company="_Test Company")
+		account = create_account(
+			account_name="_Test Trial Balance Net",
+			company="_Test Company",
+			parent_account="Current Assets - _TC",
+		)
+		offset = create_account(
+			account_name="_Test Trial Balance Net Offset",
+			company="_Test Company",
+			parent_account="Current Assets - _TC",
+		)
+		# opening debit 500 (before the period), then a 300 credit within the period
+		make_journal_entry(account, offset, 500, posting_date=year_start, submit=True)
+		make_journal_entry(offset, account, 300, posting_date=today(), submit=True)
+
+		period = dict(fiscal_year=fiscal_year, from_date=add_days(year_start, 5), to_date=year_end)
+
+		gross = self.rows_by_account(**period)[0][account]
+		self.assertEqual(gross["closing_debit"], 500)
+		self.assertEqual(gross["closing_credit"], 300)
+
+		net = self.rows_by_account(show_net_values=1, **period)[0][account]
+		self.assertEqual(net["closing_debit"], 200)  # 500 debit - 300 credit
+		self.assertEqual(net["closing_credit"], 0)
+
+	def test_opening_balance_respects_ignore_account_closing_balance(self):
+		"""With a Period Closing Voucher present, opening can be read from the cached
+		Account Closing Balance or recomputed from GL; both must agree."""
+		self.close_fiscal_year_2021_for_pcv_company()
+
+		def cash_opening(ignore_closing_balance):
+			frappe.db.set_single_value(
+				"Accounts Settings", "ignore_account_closing_balance", ignore_closing_balance
+			)
+			data = execute(frappe._dict(company="Test PCV Company", fiscal_year="_Test Fiscal Year 2022"))[1]
+			return next(row["opening_debit"] for row in data if row.get("account") == "Cash - TPC")
+
+		from_cache = cash_opening(0)  # reads the Account Closing Balance
+		from_gl = cash_opening(1)  # recomputes from GL Entry
+
+		self.assertEqual(from_cache, 400)
+		self.assertEqual(from_gl, 400)
+		self.assertEqual(from_cache, from_gl)
+
+	def test_period_closing_entry_filter_includes_closing_entries(self):
+		surplus = self.close_fiscal_year_2021_for_pcv_company()
+
+		def surplus_period_credit(include_closing):
+			data = execute(
+				frappe._dict(
+					company="Test PCV Company",
+					fiscal_year="_Test Fiscal Year 2021",
+					with_period_closing_entry_for_current_period=include_closing,
+				)
+			)[1]
+			row = next((row for row in data if row.get("account") == surplus), None)
+			return row["credit"] if row else 0
+
+		# the closing entry posts to the surplus account only when the filter is on
+		self.assertEqual(surplus_period_credit(0), 0)
+		self.assertEqual(surplus_period_credit(1), 400)
+
+	def test_show_unclosed_fy_pl_balances_controls_pl_opening(self):
+		"""P&L opening from a prior, unclosed fiscal year is excluded by default and
+		included only when 'show unclosed FY P&L balances' is on."""
+		from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+		from erpnext.accounts.doctype.period_closing_voucher.test_period_closing_voucher import (
+			create_cost_center,
+		)
+
+		cost_center = create_cost_center("TB Unclosed CC")
+		jv = make_journal_entry(
+			"Cost of Goods Sold - TPC",
+			"Cash - TPC",
+			250,
+			cost_center=cost_center,
+			posting_date="2020-06-15",
+			save=False,
+		)
+		jv.company = "Test PCV Company"
+		jv.save()
+		jv.submit()
+
+		def cogs_opening(show_unclosed):
+			data = execute(
+				frappe._dict(
+					company="Test PCV Company",
+					fiscal_year="_Test Fiscal Year 2021",
+					show_unclosed_fy_pl_balances=show_unclosed,
+				)
+			)[1]
+			row = next((row for row in data if row.get("account") == "Cost of Goods Sold - TPC"), None)
+			return row["opening_debit"] if row else 0
+
+		self.assertEqual(cogs_opening(0), 0)  # prior-year P&L excluded by default
+		self.assertEqual(cogs_opening(1), 250)  # included when showing unclosed FY P&L
+
+	def test_include_default_book_entries_controls_default_fb_opening(self):
+		"""An opening entry tagged with the company's default finance book is included in
+		opening only when 'Include Default FB Entries' is on."""
+		from erpnext.accounts.doctype.account.test_account import create_account
+		from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+		from erpnext.accounts.utils import get_fiscal_year
+
+		finance_book = (
+			frappe.get_doc({"doctype": "Finance Book", "finance_book_name": "_Test TB Finance Book"})
+			.insert(ignore_if_duplicate=True)
+			.name
+		)
+		frappe.db.set_value("Company", "_Test Company", "default_finance_book", finance_book)
+
+		fiscal_year, year_start, year_end = get_fiscal_year(today(), company="_Test Company")
+		account = create_account(
+			account_name="_Test Trial Balance FB",
+			company="_Test Company",
+			parent_account="Current Assets - _TC",
+		)
+		offset = create_account(
+			account_name="_Test Trial Balance FB Offset",
+			company="_Test Company",
+			parent_account="Current Assets - _TC",
+		)
+		jv = make_journal_entry(account, offset, 500, posting_date=year_start, save=False)
+		jv.finance_book = finance_book
+		jv.save()
+		jv.submit()
+
+		period = dict(fiscal_year=fiscal_year, from_date=add_days(year_start, 5), to_date=year_end)
+
+		with_default = self.rows_by_account(include_default_book_entries=1, **period)[0]
+		self.assertEqual(with_default[account]["opening_debit"], 500)
+
+		without_default = self.rows_by_account(include_default_book_entries=0, **period)[0]
+		self.assertEqual(without_default.get(account, {}).get("opening_debit", 0), 0)
+
+	def close_fiscal_year_2021_for_pcv_company(self):
+		"""Post a 400 balance to Cash - TPC in FY 2021 and close it with a PCV. Returns the surplus account."""
+		from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+		from erpnext.accounts.doctype.period_closing_voucher.test_period_closing_voucher import (
+			create_account,
+			create_cost_center,
+		)
+
+		frappe.db.set_single_value("Accounts Settings", "use_legacy_controller_for_pcv", 1)
+		cost_center = create_cost_center("TB Opening CC")
+
+		jv = make_journal_entry(
+			"Cash - TPC", "Sales - TPC", 400, cost_center=cost_center, posting_date="2021-06-15", save=False
+		)
+		jv.company = "Test PCV Company"
+		jv.save()
+		jv.submit()
+
+		surplus = create_account()
+		pcv = frappe.get_doc(
+			{
+				"doctype": "Period Closing Voucher",
+				"transaction_date": "2021-12-31",
+				"period_start_date": "2021-01-01",
+				"period_end_date": "2021-12-31",
+				"company": "Test PCV Company",
+				"fiscal_year": "_Test Fiscal Year 2021",
+				"cost_center": cost_center,
+				"closing_account_head": surplus,
+				"remarks": "test",
+			}
+		)
+		pcv.insert()
+		pcv.submit()
+		return surplus