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674157767a
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).
318 lines
12 KiB
Python
318 lines
12 KiB
Python
# Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and Contributors
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# MIT License. See license.txt
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import frappe
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from frappe.utils import add_days, today
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from erpnext.accounts.report.trial_balance.trial_balance import execute
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from erpnext.tests.utils import ERPNextTestSuite
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class TestTrialBalance(ERPNextTestSuite):
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def setUp(self):
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from erpnext.accounts.doctype.account.test_account import create_account
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from erpnext.accounts.doctype.cost_center.test_cost_center import create_cost_center
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from erpnext.accounts.utils import get_fiscal_year
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create_cost_center(
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cost_center_name="Test Cost Center",
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company="Trial Balance Company",
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parent_cost_center="Trial Balance Company - TBC",
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)
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create_account(
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account_name="Offsetting",
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company="Trial Balance Company",
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parent_account="Temporary Accounts - TBC",
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)
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self.fiscal_year = get_fiscal_year(today(), company="Trial Balance Company")[0]
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dim = frappe.get_doc("Accounting Dimension", "Branch")
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dim.append(
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"dimension_defaults",
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{
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"company": "Trial Balance Company",
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"automatically_post_balancing_accounting_entry": 1,
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"offsetting_account": "Offsetting - TBC",
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},
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)
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dim.save()
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def test_offsetting_entries_for_accounting_dimensions(self):
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"""
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Checks if Trial Balance Report is balanced when filtered using a particular Accounting Dimension
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"""
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from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
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branch1 = frappe.new_doc("Branch")
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branch1.branch = "Location 1"
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branch1.insert(ignore_if_duplicate=True)
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branch2 = frappe.new_doc("Branch")
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branch2.branch = "Location 2"
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branch2.insert(ignore_if_duplicate=True)
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si = create_sales_invoice(
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company="Trial Balance Company",
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debit_to="Debtors - TBC",
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cost_center="Test Cost Center - TBC",
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income_account="Sales - TBC",
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do_not_submit=1,
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)
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si.branch = "Location 1"
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si.items[0].branch = "Location 2"
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si.save()
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si.submit()
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filters = frappe._dict(
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{"company": "Trial Balance Company", "fiscal_year": self.fiscal_year, "branch": ["Location 1"]}
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)
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total_row = execute(filters)[1][-1]
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self.assertEqual(total_row["debit"], total_row["credit"])
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class TestTrialBalanceReport(ERPNextTestSuite):
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"""Correctness tests using fresh accounts so the asserted rows are unpolluted."""
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def make_accounts_and_entry(self, amount, posting_date):
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from erpnext.accounts.doctype.account.test_account import create_account
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from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
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debit_account = create_account(
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account_name="_Test Trial Balance Debit",
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company="_Test Company",
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parent_account="Current Assets - _TC",
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)
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credit_account = create_account(
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account_name="_Test Trial Balance Credit",
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company="_Test Company",
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parent_account="Current Assets - _TC",
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)
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make_journal_entry(debit_account, credit_account, amount, posting_date=posting_date, submit=True)
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return debit_account, credit_account
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def rows_by_account(self, **filters):
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from erpnext.accounts.utils import get_fiscal_year
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filters.setdefault("company", "_Test Company")
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filters.setdefault("fiscal_year", get_fiscal_year(today(), company="_Test Company")[0])
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data = execute(frappe._dict(filters))[1]
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return {row["account"]: row for row in data if row.get("account")}, data[-1]
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def test_posted_entry_lands_in_period_and_total_balances(self):
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debit_account, credit_account = self.make_accounts_and_entry(500, today())
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rows, total_row = self.rows_by_account()
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self.assertEqual(rows[debit_account]["debit"], 500)
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self.assertEqual(rows[credit_account]["credit"], 500)
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self.assertEqual(total_row["debit"], total_row["credit"])
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def test_entry_before_from_date_shows_as_opening_balance(self):
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from erpnext.accounts.utils import get_fiscal_year
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fiscal_year, year_start, year_end = get_fiscal_year(today(), company="_Test Company")
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debit_account, credit_account = self.make_accounts_and_entry(500, year_start)
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rows, _ = self.rows_by_account(
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fiscal_year=fiscal_year, from_date=add_days(year_start, 5), to_date=year_end
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)
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# the entry predates the period, so it belongs in opening - not in the period columns
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self.assertEqual(rows[debit_account]["opening_debit"], 500)
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self.assertEqual(rows[debit_account]["debit"], 0)
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self.assertEqual(rows[credit_account]["opening_credit"], 500)
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def test_show_zero_values_includes_unposted_accounts(self):
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from erpnext.accounts.doctype.account.test_account import create_account
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account = create_account(
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account_name="_Test Trial Balance Zero",
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company="_Test Company",
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parent_account="Current Assets - _TC",
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)
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# an account with no postings is hidden by default, shown when the filter is on
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self.assertNotIn(account, self.rows_by_account()[0])
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self.assertIn(account, self.rows_by_account(show_zero_values=1)[0])
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def test_show_group_accounts_includes_parent_rows(self):
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self.make_accounts_and_entry(500, today())
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# group (parent) accounts are hidden by default, shown when the filter is on
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self.assertNotIn("Current Assets - _TC", self.rows_by_account()[0])
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self.assertIn("Current Assets - _TC", self.rows_by_account(show_group_accounts=1)[0])
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def test_show_net_values_nets_opening_and_closing(self):
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from erpnext.accounts.doctype.account.test_account import create_account
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from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
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from erpnext.accounts.utils import get_fiscal_year
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fiscal_year, year_start, year_end = get_fiscal_year(today(), company="_Test Company")
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account = create_account(
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account_name="_Test Trial Balance Net",
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company="_Test Company",
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parent_account="Current Assets - _TC",
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)
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offset = create_account(
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account_name="_Test Trial Balance Net Offset",
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company="_Test Company",
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parent_account="Current Assets - _TC",
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)
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# opening debit 500 (before the period), then a 300 credit within the period
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make_journal_entry(account, offset, 500, posting_date=year_start, submit=True)
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make_journal_entry(offset, account, 300, posting_date=today(), submit=True)
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period = dict(fiscal_year=fiscal_year, from_date=add_days(year_start, 5), to_date=year_end)
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gross = self.rows_by_account(**period)[0][account]
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self.assertEqual(gross["closing_debit"], 500)
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self.assertEqual(gross["closing_credit"], 300)
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net = self.rows_by_account(show_net_values=1, **period)[0][account]
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self.assertEqual(net["closing_debit"], 200) # 500 debit - 300 credit
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self.assertEqual(net["closing_credit"], 0)
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def test_opening_balance_respects_ignore_account_closing_balance(self):
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"""With a Period Closing Voucher present, opening can be read from the cached
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Account Closing Balance or recomputed from GL; both must agree."""
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self.close_fiscal_year_2021_for_pcv_company()
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def cash_opening(ignore_closing_balance):
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frappe.db.set_single_value(
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"Accounts Settings", "ignore_account_closing_balance", ignore_closing_balance
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)
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data = execute(frappe._dict(company="Test PCV Company", fiscal_year="_Test Fiscal Year 2022"))[1]
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return next(row["opening_debit"] for row in data if row.get("account") == "Cash - TPC")
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from_cache = cash_opening(0) # reads the Account Closing Balance
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from_gl = cash_opening(1) # recomputes from GL Entry
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self.assertEqual(from_cache, 400)
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self.assertEqual(from_gl, 400)
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self.assertEqual(from_cache, from_gl)
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def test_period_closing_entry_filter_includes_closing_entries(self):
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surplus = self.close_fiscal_year_2021_for_pcv_company()
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def surplus_period_credit(include_closing):
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data = execute(
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frappe._dict(
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company="Test PCV Company",
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fiscal_year="_Test Fiscal Year 2021",
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with_period_closing_entry_for_current_period=include_closing,
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)
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)[1]
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row = next((row for row in data if row.get("account") == surplus), None)
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return row["credit"] if row else 0
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# the closing entry posts to the surplus account only when the filter is on
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self.assertEqual(surplus_period_credit(0), 0)
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self.assertEqual(surplus_period_credit(1), 400)
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def test_show_unclosed_fy_pl_balances_controls_pl_opening(self):
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"""P&L opening from a prior, unclosed fiscal year is excluded by default and
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included only when 'show unclosed FY P&L balances' is on."""
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from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
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from erpnext.accounts.doctype.period_closing_voucher.test_period_closing_voucher import (
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create_cost_center,
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)
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cost_center = create_cost_center("TB Unclosed CC")
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jv = make_journal_entry(
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"Cost of Goods Sold - TPC",
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"Cash - TPC",
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250,
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cost_center=cost_center,
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posting_date="2020-06-15",
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save=False,
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)
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jv.company = "Test PCV Company"
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jv.save()
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jv.submit()
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def cogs_opening(show_unclosed):
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data = execute(
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frappe._dict(
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company="Test PCV Company",
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fiscal_year="_Test Fiscal Year 2021",
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show_unclosed_fy_pl_balances=show_unclosed,
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)
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)[1]
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row = next((row for row in data if row.get("account") == "Cost of Goods Sold - TPC"), None)
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return row["opening_debit"] if row else 0
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self.assertEqual(cogs_opening(0), 0) # prior-year P&L excluded by default
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self.assertEqual(cogs_opening(1), 250) # included when showing unclosed FY P&L
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def test_include_default_book_entries_controls_default_fb_opening(self):
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"""An opening entry tagged with the company's default finance book is included in
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opening only when 'Include Default FB Entries' is on."""
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from erpnext.accounts.doctype.account.test_account import create_account
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from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
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from erpnext.accounts.utils import get_fiscal_year
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finance_book = (
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frappe.get_doc({"doctype": "Finance Book", "finance_book_name": "_Test TB Finance Book"})
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.insert(ignore_if_duplicate=True)
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.name
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)
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frappe.db.set_value("Company", "_Test Company", "default_finance_book", finance_book)
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fiscal_year, year_start, year_end = get_fiscal_year(today(), company="_Test Company")
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account = create_account(
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account_name="_Test Trial Balance FB",
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company="_Test Company",
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parent_account="Current Assets - _TC",
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)
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offset = create_account(
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account_name="_Test Trial Balance FB Offset",
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company="_Test Company",
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parent_account="Current Assets - _TC",
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)
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jv = make_journal_entry(account, offset, 500, posting_date=year_start, save=False)
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jv.finance_book = finance_book
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jv.save()
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jv.submit()
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period = dict(fiscal_year=fiscal_year, from_date=add_days(year_start, 5), to_date=year_end)
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with_default = self.rows_by_account(include_default_book_entries=1, **period)[0]
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self.assertEqual(with_default[account]["opening_debit"], 500)
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without_default = self.rows_by_account(include_default_book_entries=0, **period)[0]
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self.assertEqual(without_default.get(account, {}).get("opening_debit", 0), 0)
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def close_fiscal_year_2021_for_pcv_company(self):
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"""Post a 400 balance to Cash - TPC in FY 2021 and close it with a PCV. Returns the surplus account."""
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from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
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from erpnext.accounts.doctype.period_closing_voucher.test_period_closing_voucher import (
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create_account,
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create_cost_center,
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)
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frappe.db.set_single_value("Accounts Settings", "use_legacy_controller_for_pcv", 1)
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cost_center = create_cost_center("TB Opening CC")
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jv = make_journal_entry(
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"Cash - TPC", "Sales - TPC", 400, cost_center=cost_center, posting_date="2021-06-15", save=False
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)
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jv.company = "Test PCV Company"
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jv.save()
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jv.submit()
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surplus = create_account()
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pcv = frappe.get_doc(
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{
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"doctype": "Period Closing Voucher",
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"transaction_date": "2021-12-31",
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"period_start_date": "2021-01-01",
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"period_end_date": "2021-12-31",
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"company": "Test PCV Company",
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"fiscal_year": "_Test Fiscal Year 2021",
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"cost_center": cost_center,
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"closing_account_head": surplus,
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"remarks": "test",
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}
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)
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pcv.insert()
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pcv.submit()
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return surplus
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