Fix initial balance computation

account_financial_report_qweb/README.rst

@@ -50,6 +50,7 @@ Contributors
 * Francesco Apruzzese <opencode@e-ware.org>
 * Lorenzo Battistini <lorenzo.battistini@agilebg.com>
 * Julien Coux <julien.coux@camptocamp.com>
+* Akim Juillerat <akim.juillerat@camptocamp.com>
 
 Much of the work in this module was done at a sprint in Sorrento, Italy in
 April 2016.

account_financial_report_qweb/report/general_ledger.py

@@ -263,7 +263,8 @@ class GeneralLedgerReportCompute(models.TransientModel):
         # Refresh cache because all data are computed with SQL requests
         self.refresh()
 
-    def _get_account_sub_subquery_sum_amounts(self, include_initial_balance):
+    def _get_account_sub_subquery_sum_amounts(
+            self, include_initial_balance, date_included):
         """ Return subquery used to compute sum amounts on accounts """
         sub_subquery_sum_amounts = """
             SELECT
@@ -278,9 +279,17 @@ class GeneralLedgerReportCompute(models.TransientModel):
             INNER JOIN
                 account_move_line ml
                     ON a.id = ml.account_id
-                    AND ml.date <= %s
         """
 
+        if date_included:
+            sub_subquery_sum_amounts += """
+                AND ml.date <= %s
+            """
+        else:
+            sub_subquery_sum_amounts += """
+                AND ml.date < %s
+            """
+
         if not include_initial_balance:
             sub_subquery_sum_amounts += """
                 AND at.include_initial_balance != TRUE AND ml.date >= %s
@@ -309,8 +318,8 @@ class GeneralLedgerReportCompute(models.TransientModel):
         """
         return sub_subquery_sum_amounts
 
-    def _inject_account_values(self):
-        """Inject report values for report_general_ledger_qweb_account."""
+    def _get_final_account_sub_subquery_sum_amounts(self, date_included):
+        """ Return final subquery used to compute sum amounts on accounts """
         subquery_sum_amounts = """
             SELECT
                 sub.account_id AS account_id,
@@ -321,19 +330,23 @@ class GeneralLedgerReportCompute(models.TransientModel):
             (
         """
         subquery_sum_amounts += self._get_account_sub_subquery_sum_amounts(
-            include_initial_balance=False
+            include_initial_balance=False, date_included=date_included
         )
         subquery_sum_amounts += """
                 UNION
         """
         subquery_sum_amounts += self._get_account_sub_subquery_sum_amounts(
-            include_initial_balance=True
+            include_initial_balance=True, date_included=date_included
         )
         subquery_sum_amounts += """
             ) sub
             GROUP BY
                 sub.account_id
         """
+        return subquery_sum_amounts
+
+    def _inject_account_values(self):
+        """Inject report values for report_general_ledger_qweb_account."""
         query_inject_account = """
 WITH
     accounts AS
@@ -386,10 +399,18 @@ WITH
             GROUP BY
                 a.id
             """
+
+        init_subquery = self._get_final_account_sub_subquery_sum_amounts(
+            date_included=False
+        )
+        final_subquery = self._get_final_account_sub_subquery_sum_amounts(
+            date_included=True
+        )
+
         query_inject_account += """
         ),
-    initial_sum_amounts AS ( """ + subquery_sum_amounts + """ ),
-    final_sum_amounts AS ( """ + subquery_sum_amounts + """ )
+    initial_sum_amounts AS ( """ + init_subquery + """ ),
+    final_sum_amounts AS ( """ + final_subquery + """ )
 INSERT INTO
     report_general_ledger_qweb_account
     (
@@ -496,7 +517,7 @@ AND
         self.env.cr.execute(query_inject_account, query_inject_account_params)
 
     def _get_partner_sub_subquery_sum_amounts(
-            self, only_empty_partner, include_initial_balance
+            self, only_empty_partner, include_initial_balance, date_included
     ):
         """ Return subquery used to compute sum amounts on partners """
         sub_subquery_sum_amounts = """
@@ -511,8 +532,15 @@ AND
             INNER JOIN
                 account_move_line ml
                     ON ap.account_id = ml.account_id
+            """
+        if date_included:
+            sub_subquery_sum_amounts += """
                     AND ml.date <= %s
-        """
+            """
+        else:
+            sub_subquery_sum_amounts += """
+                    AND ml.date < %s
+            """
         if not only_empty_partner:
             sub_subquery_sum_amounts += """
                     AND ap.partner_id = ml.partner_id
@@ -548,11 +576,10 @@ AND
         """
         return sub_subquery_sum_amounts
 
-    def _inject_partner_values(self, only_empty_partner=False):
-        """ Inject report values for report_general_ledger_qweb_partner.
+    def _get_final_partner_sub_subquery_sum_amounts(self, only_empty_partner,
+                                                    date_included):
+        """Return final subquery used to compute sum amounts on partners"""
 
-        Only for "partner" accounts (payable and receivable).
-        """
         subquery_sum_amounts = """
 
             SELECT
@@ -566,20 +593,30 @@ AND
         """
         subquery_sum_amounts += self._get_partner_sub_subquery_sum_amounts(
             only_empty_partner,
-            include_initial_balance=False
+            include_initial_balance=False,
+            date_included=date_included
         )
         subquery_sum_amounts += """
             UNION
         """
         subquery_sum_amounts += self._get_partner_sub_subquery_sum_amounts(
             only_empty_partner,
-            include_initial_balance=True
+            include_initial_balance=True,
+            date_included=date_included
         )
         subquery_sum_amounts += """
             ) sub
             GROUP BY
                 sub.account_id, sub.partner_id
         """
+        return subquery_sum_amounts
+
+    def _inject_partner_values(self, only_empty_partner=False):
+        """ Inject report values for report_general_ledger_qweb_partner.
+
+        Only for "partner" accounts (payable and receivable).
+        """
+
         query_inject_partner = """
 WITH
     accounts_partners AS
@@ -645,6 +682,16 @@ WITH
             AND
                 p.id IN %s
             """
+
+        init_subquery = self._get_final_partner_sub_subquery_sum_amounts(
+            only_empty_partner,
+            date_included=False
+        )
+        final_subquery = self._get_final_partner_sub_subquery_sum_amounts(
+            only_empty_partner,
+            date_included=True
+        )
+
         query_inject_partner += """
             GROUP BY
                 ra.id,
@@ -652,8 +699,8 @@ WITH
                 p.id,
                 at.include_initial_balance
         ),
-    initial_sum_amounts AS ( """ + subquery_sum_amounts + """ ),
-    final_sum_amounts AS ( """ + subquery_sum_amounts + """ )
+    initial_sum_amounts AS ( """ + init_subquery + """ ),
+    final_sum_amounts AS ( """ + final_subquery + """ )
 INSERT INTO
     report_general_ledger_qweb_partner
     (
@@ -1190,7 +1237,7 @@ WHERE id = %s
         INNER JOIN
             account_move_line ml
                 ON a.id = ml.account_id
-                AND ml.date <= %s
+                AND ml.date < %s
         """
 
         if not include_initial_balance:

account_financial_report_qweb/tests/test_general_ledger.py

@@ -5,6 +5,7 @@
 
 import time
 from . import abstract_test
+from odoo.tests.common import TransactionCase
 
 
 class TestGeneralLedger(abstract_test.AbstractTest):
@@ -50,3 +51,347 @@ class TestGeneralLedger(abstract_test.AbstractTest):
                 'centralize': True
             },
         ]
+
+
+class TestGeneralLedgerReport(TransactionCase):
+
+    def setUp(self):
+        super(TestGeneralLedgerReport, self).setUp()
+
+        self.previous_fy_date_end = '2015-12-31'
+        self.fy_date_start = '2016-01-01'
+        self.fy_date_end = '2016-12-31'
+        self.receivable_account = self.env['account.account'].search([
+            ('user_type_id.name', '=', 'Receivable')
+            ], limit=1)
+        self.income_account = self.env['account.account'].search([
+            ('user_type_id.name', '=', 'Income')
+            ], limit=1)
+        self.unaffected_account = self.env['account.account'].search([
+            (
+                'user_type_id',
+                '=',
+                self.env.ref('account.data_unaffected_earnings').id
+            )], limit=1)
+
+    def _add_move(
+        self,
+        date,
+        receivable_debit,
+        receivable_credit,
+        income_debit,
+        income_credit,
+        unaffected_debit=0,
+        unaffected_credit=0
+    ):
+        move_name = 'expense accrual'
+        journal = self.env['account.journal'].search([
+            ('code', '=', 'MISC')])
+        partner = self.env.ref('base.res_partner_12')
+        move_vals = {
+            'journal_id': journal.id,
+            'partner_id': partner.id,
+            'name': move_name,
+            'date': date,
+            'line_ids': [
+                (0, 0, {
+                    'name': move_name,
+                    'debit': receivable_debit,
+                    'credit': receivable_credit,
+                    'account_id': self.receivable_account.id}),
+                (0, 0, {
+                    'name': move_name,
+                    'debit': income_debit,
+                    'credit': income_credit,
+                    'account_id': self.income_account.id}),
+                (0, 0, {
+                    'name': move_name,
+                    'debit': unaffected_debit,
+                    'credit': unaffected_credit,
+                    'account_id': self.unaffected_account.id}),
+                ]}
+        move = self.env['account.move'].create(move_vals)
+        move.post()
+
+    def _get_report_lines(self, with_partners=False):
+        company = self.env.ref('base.main_company')
+        general_ledger = self.env['report_general_ledger_qweb'].create({
+            'date_from': self.fy_date_start,
+            'date_to': self.fy_date_end,
+            'only_posted_moves': True,
+            'hide_account_balance_at_0': False,
+            'company_id': company.id,
+            'fy_start_date': self.fy_date_start,
+            })
+        general_ledger.compute_data_for_report(
+            with_line_details=True, with_partners=with_partners
+        )
+        lines = {}
+        report_account_model = self.env['report_general_ledger_qweb_account']
+        lines['receivable'] = report_account_model.search([
+            ('report_id', '=', general_ledger.id),
+            ('account_id', '=', self.receivable_account.id),
+        ])
+        lines['income'] = report_account_model.search([
+            ('report_id', '=', general_ledger.id),
+            ('account_id', '=', self.income_account.id),
+        ])
+        lines['unaffected'] = report_account_model.search([
+            ('report_id', '=', general_ledger.id),
+            ('account_id', '=', self.unaffected_account.id),
+        ])
+        if with_partners:
+            report_partner_model = self.env[
+                'report_general_ledger_qweb_partner'
+            ]
+            lines['partner_receivable'] = report_partner_model.search([
+                ('report_account_id', '=', lines['receivable'].id),
+                ('partner_id', '=', self.env.ref('base.res_partner_12').id),
+            ])
+        return lines
+
+    def test_01_account_balance(self):
+        # Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['receivable']), 0)
+        self.assertEqual(len(lines['income']), 0)
+
+        # Add a move at the previous day of the first day of fiscal year
+        # to check the initial balance
+        self._add_move(
+            date=self.previous_fy_date_end,
+            receivable_debit=1000,
+            receivable_credit=0,
+            income_debit=0,
+            income_credit=1000
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['receivable']), 1)
+        self.assertEqual(len(lines['income']), 0)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['receivable'].initial_debit, 1000)
+        self.assertEqual(lines['receivable'].initial_credit, 0)
+        self.assertEqual(lines['receivable'].initial_balance, 1000)
+        self.assertEqual(lines['receivable'].final_debit, 1000)
+        self.assertEqual(lines['receivable'].final_credit, 0)
+        self.assertEqual(lines['receivable'].final_balance, 1000)
+
+        # Add reversale move of the initial move the first day of fiscal year
+        # to check the first day of fiscal year is not used
+        # to compute the initial balance
+        self._add_move(
+            date=self.fy_date_start,
+            receivable_debit=0,
+            receivable_credit=1000,
+            income_debit=1000,
+            income_credit=0
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['receivable']), 1)
+        self.assertEqual(len(lines['income']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['receivable'].initial_debit, 1000)
+        self.assertEqual(lines['receivable'].initial_credit, 0)
+        self.assertEqual(lines['receivable'].initial_balance, 1000)
+        self.assertEqual(lines['receivable'].final_debit, 1000)
+        self.assertEqual(lines['receivable'].final_credit, 1000)
+        self.assertEqual(lines['receivable'].final_balance, 0)
+
+        self.assertEqual(lines['income'].initial_debit, 0)
+        self.assertEqual(lines['income'].initial_credit, 0)
+        self.assertEqual(lines['income'].initial_balance, 0)
+        self.assertEqual(lines['income'].final_debit, 1000)
+        self.assertEqual(lines['income'].final_credit, 0)
+        self.assertEqual(lines['income'].final_balance, 1000)
+
+        # Add another move at the end day of fiscal year
+        # to check that it correctly used on report
+        self._add_move(
+            date=self.fy_date_end,
+            receivable_debit=0,
+            receivable_credit=1000,
+            income_debit=1000,
+            income_credit=0
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['receivable']), 1)
+        self.assertEqual(len(lines['income']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['receivable'].initial_debit, 1000)
+        self.assertEqual(lines['receivable'].initial_credit, 0)
+        self.assertEqual(lines['receivable'].initial_balance, 1000)
+        self.assertEqual(lines['receivable'].final_debit, 1000)
+        self.assertEqual(lines['receivable'].final_credit, 2000)
+        self.assertEqual(lines['receivable'].final_balance, -1000)
+
+        self.assertEqual(lines['income'].initial_debit, 0)
+        self.assertEqual(lines['income'].initial_credit, 0)
+        self.assertEqual(lines['income'].initial_balance, 0)
+        self.assertEqual(lines['income'].final_debit, 2000)
+        self.assertEqual(lines['income'].final_credit, 0)
+        self.assertEqual(lines['income'].final_balance, 2000)
+
+    def test_02_partner_balance(self):
+        # Generate the general ledger line
+        lines = self._get_report_lines(with_partners=True)
+        self.assertEqual(len(lines['partner_receivable']), 0)
+
+        # Add a move at the previous day of the first day of fiscal year
+        # to check the initial balance
+        self._add_move(
+            date=self.previous_fy_date_end,
+            receivable_debit=1000,
+            receivable_credit=0,
+            income_debit=0,
+            income_credit=1000
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines(with_partners=True)
+        self.assertEqual(len(lines['partner_receivable']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['partner_receivable'].initial_debit, 1000)
+        self.assertEqual(lines['partner_receivable'].initial_credit, 0)
+        self.assertEqual(lines['partner_receivable'].initial_balance, 1000)
+        self.assertEqual(lines['partner_receivable'].final_debit, 1000)
+        self.assertEqual(lines['partner_receivable'].final_credit, 0)
+        self.assertEqual(lines['partner_receivable'].final_balance, 1000)
+
+        # Add reversale move of the initial move the first day of fiscal year
+        # to check the first day of fiscal year is not used
+        # to compute the initial balance
+        self._add_move(
+            date=self.fy_date_start,
+            receivable_debit=0,
+            receivable_credit=1000,
+            income_debit=1000,
+            income_credit=0
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines(with_partners=True)
+        self.assertEqual(len(lines['partner_receivable']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['partner_receivable'].initial_debit, 1000)
+        self.assertEqual(lines['partner_receivable'].initial_credit, 0)
+        self.assertEqual(lines['partner_receivable'].initial_balance, 1000)
+        self.assertEqual(lines['partner_receivable'].final_debit, 1000)
+        self.assertEqual(lines['partner_receivable'].final_credit, 1000)
+        self.assertEqual(lines['partner_receivable'].final_balance, 0)
+
+        # Add another move at the end day of fiscal year
+        # to check that it correctly used on report
+        self._add_move(
+            date=self.fy_date_end,
+            receivable_debit=0,
+            receivable_credit=1000,
+            income_debit=1000,
+            income_credit=0
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines(with_partners=True)
+        self.assertEqual(len(lines['partner_receivable']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['partner_receivable'].initial_debit, 1000)
+        self.assertEqual(lines['partner_receivable'].initial_credit, 0)
+        self.assertEqual(lines['partner_receivable'].initial_balance, 1000)
+        self.assertEqual(lines['partner_receivable'].final_debit, 1000)
+        self.assertEqual(lines['partner_receivable'].final_credit, 2000)
+        self.assertEqual(lines['partner_receivable'].final_balance, -1000)
+
+    def test_03_unaffected_account_balance(self):
+        # Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['unaffected']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['unaffected'].initial_debit, 0)
+        self.assertEqual(lines['unaffected'].initial_credit, 0)
+        self.assertEqual(lines['unaffected'].initial_balance, 0)
+        self.assertEqual(lines['unaffected'].final_debit, 0)
+        self.assertEqual(lines['unaffected'].final_credit, 0)
+        self.assertEqual(lines['unaffected'].final_balance, 0)
+
+        # Add a move at the previous day of the first day of fiscal year
+        # to check the initial balance
+        self._add_move(
+            date=self.previous_fy_date_end,
+            receivable_debit=1000,
+            receivable_credit=0,
+            income_debit=0,
+            income_credit=1000
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['unaffected']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['unaffected'].initial_debit, 0)
+        self.assertEqual(lines['unaffected'].initial_credit, 0)
+        self.assertEqual(lines['unaffected'].initial_balance, -1000)
+        self.assertEqual(lines['unaffected'].final_debit, -0)
+        self.assertEqual(lines['unaffected'].final_credit, 0)
+        self.assertEqual(lines['unaffected'].final_balance, -1000)
+
+        # Add reversale move of the initial move the first day of fiscal year
+        # to check the first day of fiscal year is not used
+        # to compute the initial balance
+        self._add_move(
+            date=self.fy_date_start,
+            receivable_debit=0,
+            receivable_credit=0,
+            income_debit=0,
+            income_credit=1000,
+            unaffected_debit=1000,
+            unaffected_credit=0
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['unaffected']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['unaffected'].initial_debit, 0)
+        self.assertEqual(lines['unaffected'].initial_credit, 0)
+        self.assertEqual(lines['unaffected'].initial_balance, -1000)
+        self.assertEqual(lines['unaffected'].final_debit, 1000)
+        self.assertEqual(lines['unaffected'].final_credit, 0)
+        self.assertEqual(lines['unaffected'].final_balance, 0)
+
+        # Add another move at the end day of fiscal year
+        # to check that it correctly used on report
+        self._add_move(
+            date=self.fy_date_end,
+            receivable_debit=3000,
+            receivable_credit=0,
+            income_debit=0,
+            income_credit=0,
+            unaffected_debit=0,
+            unaffected_credit=3000
+        )
+
+        # Re Generate the general ledger line
+        lines = self._get_report_lines()
+        self.assertEqual(len(lines['unaffected']), 1)
+
+        # Check the initial and final balance
+        self.assertEqual(lines['unaffected'].initial_debit, 0)
+        self.assertEqual(lines['unaffected'].initial_credit, 0)
+        self.assertEqual(lines['unaffected'].initial_balance, -1000)
+        self.assertEqual(lines['unaffected'].final_debit, 1000)
+        self.assertEqual(lines['unaffected'].final_credit, 3000)
+        self.assertEqual(lines['unaffected'].final_balance, -3000)