add an extra line for P&L application so that the trial balance zeroes in the

balance, and total debits = total credits

account_financial_report/report/abstract_report_xlsx.py

@@ -21,6 +21,7 @@ class AbstractReportXslx(models.AbstractModel):
 
         # Formats
         self.format_right = None
+        self.format_left = None
         self.format_right_bold_italic = None
         self.format_bold = None
         self.format_header_left = None
@@ -41,6 +42,7 @@ class AbstractReportXslx(models.AbstractModel):
         self._define_formats(workbook)
 
         report_name = self._get_report_name()
+        report_footer = self._get_report_footer()
         filters = self._get_report_filters(report)
         self.columns = self._get_report_columns(report)
         self.workbook = workbook
@@ -54,6 +56,8 @@ class AbstractReportXslx(models.AbstractModel):
 
         self._generate_report_content(workbook, report)
 
+        self._write_report_footer(report_footer)
+
     def _define_formats(self, workbook):
         """ Add cell formats to current workbook.
         Those formats can be used on all cell.
@@ -71,6 +75,7 @@ class AbstractReportXslx(models.AbstractModel):
         """
         self.format_bold = workbook.add_format({'bold': True})
         self.format_right = workbook.add_format({'align': 'right'})
+        self.format_left = workbook.add_format({'align': 'left'})
         self.format_right_bold_italic = workbook.add_format(
             {'align': 'right', 'bold': True, 'italic': True}
         )
@@ -120,6 +125,18 @@ class AbstractReportXslx(models.AbstractModel):
         )
         self.row_pos += 3
 
+    def _write_report_footer(self, footer):
+        """Write report footer .
+        Columns are defined with `_get_report_columns` method.
+        """
+        if footer:
+            self.row_pos += 1
+            self.sheet.merge_range(
+                self.row_pos, 0, self.row_pos, len(self.columns) - 1,
+                footer, self.format_left
+            )
+            self.row_pos += 1
+
     def _write_filters(self, filters):
         """Write one line per filters on starting on current line.
         Columns number for filter name is defined
@@ -322,6 +339,13 @@ class AbstractReportXslx(models.AbstractModel):
         """
         raise NotImplementedError()
 
+    def _get_report_footer(self):
+        """
+            Allow to define the report footer.
+            :return: the report footer
+        """
+        return False
+
     def _get_report_columns(self, report):
         """
             Allow to define the report columns

account_financial_report/report/templates/trial_balance.xml

@@ -104,9 +104,8 @@
             </div>
     </template>
     <template id="account_financial_report.report_trial_balance_footer">
-        (*) This report automates the application of the current period Profit and Loss balances to the Undistributed Profit/Loss account.
-        Therefore to check the correctness of the Trial Balance, consider that the Total Ending Balance is
-        going to be equal to the period's total Profit &amp; Loss, instead of zero.
+        (*) This report applies the current year Profit and Loss balances to the Undistributed Profit/Loss account.
+        To ensure that the Trial Balance totals total to zero, this line represents the reversal of the current year P &amp; L Balance.
     </template>
 
     <template id="account_financial_report.report_trial_balance_filters">

account_financial_report/report/trial_balance.py

@@ -317,6 +317,10 @@ WHERE
                 ('company_id', '=', self.company_id.id)
             ])
 
+        if self.filter_account_ids and unaffected_earnings_account not in \
+                self.filter_account_ids:
+            return True
+
         query_unaffected_earnings_account_ids = """
                     SELECT a.id
                     FROM account_account as a
@@ -332,10 +336,16 @@ WHERE
             SELECT  sum(aml.debit) as sum_debit,
                     sum(aml.credit) as sum_credit
             FROM account_move_line as aml
-            WHERE date >= %(date_from)s
-            AND date <= %(date_to)s
-            AND company_id = %(company_id)s
-            AND account_id IN %(account_ids)s
+            INNER JOIN account_move as am
+            ON am.id = aml.move_id
+            WHERE aml.date >= %(date_from)s
+            AND aml.date <= %(date_to)s
+            AND aml.company_id = %(company_id)s
+            AND aml.account_id IN %(account_ids)s
+        """
+        if self.only_posted_moves:
+            query_select_period_balances += """
+                AND am.state = 'posted'
             """
         query_select_period_balances_params = {
             'date_from': self.date_from,
@@ -346,8 +356,6 @@ WHERE
         self.env.cr.execute(query_select_period_balances,
                             query_select_period_balances_params)
         sum_debit, sum_credit = self.env.cr.fetchone()
-        unaffected_earnings_account_name = \
-            '%s (*)' % unaffected_earnings_account.name
         query_update_unaffected_earnings_account = """
             UPDATE report_trial_balance_account
             SET
@@ -361,10 +369,120 @@ WHERE
             'sum_credit': sum_credit,
             'unaffected_earning_account_id': unaffected_earnings_account.id,
             'unaffected_earnings_account_name':
-                unaffected_earnings_account_name
+                unaffected_earnings_account.name,
         }
         self.env.cr.execute(query_update_unaffected_earnings_account,
                             query_update_unaffected_earnings_account_params)
+        # P&L allocated in the current fiscal year.
+        date = fields.Datetime.from_string(self.date_from)
+        res = self.company_id.compute_fiscalyear_dates(date)
+        fy_start_date = res['date_from']
+        # Fetch the initial balance
+        query_select_initial_pl_balance = """
+            SELECT
+                sum(aml.balance) as sum_balance
+            FROM
+                account_move_line as aml
+            INNER JOIN
+                account_move as am
+                ON am.id = aml.move_id
+                WHERE aml.date >= %(date_from)s
+                AND aml.date < %(date_to)s
+                AND aml.company_id = %(company_id)s
+                AND aml.account_id IN %(account_ids)s
+                """
+        if self.only_posted_moves:
+            query_select_initial_pl_balance += """
+                        AND am.state = 'posted'
+                    """
+        query_select_initial_pl_balance_params = {
+            'date_from': fy_start_date,
+            'date_to': self.date_from,
+            'company_id': self.company_id.id,
+            'account_ids': tuple(pl_account_ids),
+        }
+        self.env.cr.execute(query_select_initial_pl_balance,
+                            query_select_initial_pl_balance_params)
+        res = self.env.cr.fetchone()
+        allocated_pl_initial_balance = res[0] or 0.0
+        # Fetch the period balance
+        query_select_period_pl_balance = """
+            SELECT
+                sum(aml.debit) as sum_debit,
+                sum(aml.credit) as sum_credit
+                FROM account_move_line as aml
+                INNER JOIN account_move as am
+                ON am.id = aml.move_id
+                WHERE am.date >= %(date_from)s
+                AND aml.date <= %(date_to)s
+                AND aml.company_id = %(company_id)s
+                AND aml.account_id IN %(account_ids)s
+                """
+        if self.only_posted_moves:
+            query_select_period_pl_balance += """
+                                AND am.state = 'posted'
+                            """
+        query_select_period_pl_balance_params = {
+            'date_from': self.date_from,
+            'date_to': self.date_to,
+            'company_id': self.company_id.id,
+            'account_ids': tuple(pl_account_ids),
+        }
+        self.env.cr.execute(query_select_period_pl_balance,
+                            query_select_period_pl_balance_params)
+        res = self.env.cr.fetchone()
+        allocated_pl_debit = res[0] or 0.0
+        allocated_pl_credit = res[1] or 0.0
+        allocated_pl_period_balance = allocated_pl_credit - allocated_pl_debit
+        allocated_pl_final_balance = \
+            allocated_pl_initial_balance + allocated_pl_period_balance
+        allocated_pl_initial_balance = allocated_pl_initial_balance * -1
+        query_inject_pl_allocation = """
+            INSERT INTO
+                report_trial_balance_account (
+                    report_id,
+                    create_uid,
+                    create_date,
+                    account_id,
+                    code,
+                    name,
+                    initial_balance,
+                    debit,
+                    credit,
+                    period_balance,
+                    final_balance,
+                    initial_balance_foreign_currency,
+                    final_balance_foreign_currency)
+            VALUES (
+                %(report_id)s,
+                %(create_uid)s,
+                NOW(),
+                %(account_id)s,
+                %(code)s,
+                %(name)s,
+                %(initial_balance)s,
+                %(debit)s,
+                %(credit)s,
+                %(period_balance)s,
+                %(final_balance)s,
+                0.0,
+                0.0
+            )
+            """
+        query_inject_pl_allocation_params = {
+            'report_id': self.id,
+            'create_uid': self.env.uid,
+            'account_id': unaffected_earnings_account.id,
+            'code': unaffected_earnings_account.code,
+            'name': '%s (*)' % unaffected_earnings_account.name,
+            'initial_balance': allocated_pl_initial_balance,
+            'debit': allocated_pl_credit,
+            'credit': allocated_pl_debit,
+            'period_balance': allocated_pl_period_balance,
+            'final_balance': allocated_pl_final_balance
+        }
+        self.env.cr.execute(query_inject_pl_allocation,
+                            query_inject_pl_allocation_params)
 
     def _inject_partner_values(self):
         """Inject report values for report_trial_balance_partner"""

account_financial_report/report/trial_balance_xlsx.py

@@ -13,6 +13,13 @@ class TrialBalanceXslx(models.AbstractModel):
     def _get_report_name(self):
         return _('Trial Balance')
 
+    def _get_report_footer(self):
+        return _('(*) This report applies the current year Profit and Loss '
+                 'balances to the Undistributed Profit/Loss account.'
+                 'To ensure that the Trial Balance totals total to zero, '
+                 'this line represents the reversal of the current year '
+                 'P&L Balance.')
+
     def _get_report_columns(self, report):
         if not report.show_partner_details:
             res = {

account_financial_report/tests/test_trial_balance.py

@@ -63,8 +63,6 @@ class TestTrialBalance(a_t_f_c.AbstractTestForeignCurrency):
         return 'show_partner_details' in filters
 
 
-@common.at_install(False)
-@common.post_install(True)
 class TestTrialBalanceReport(common.TransactionCase):
 
     def setUp(self):
@@ -500,3 +498,112 @@ class TestTrialBalanceReport(common.TransactionCase):
         self.assertEqual(lines['partner_receivable'].debit, 0)
         self.assertEqual(lines['partner_receivable'].credit, 2000)
         self.assertEqual(lines['partner_receivable'].final_balance, -1000)
+
+    def test_04_undistributed_pl(self):
+        # Generate the trial balance and check that we have 2 lines for the
+        # undistributed P&L.
+        move_name = 'journal previous fy'
+        journal = self.env['account.journal'].search([], limit=1)
+        move_vals = {
+            'journal_id': journal.id,
+            'name': move_name,
+            'date': self.previous_fy_date_end,
+            'line_ids': [
+                (0, 0, {
+                    'name': move_name,
+                    'debit': 0.0,
+                    'credit': 1000.0,
+                    'account_id': self.account100.id}),
+                (0, 0, {
+                    'name': move_name,
+                    'debit': 1000.0,
+                    'credit': 0.0,
+                    'account_id': self.account110.id})
+                ]}
+        move = self.env['account.move'].create(move_vals)
+        move.post()
+
+        # Generate the trial balance line
+        report_account_model = self.env['report_trial_balance_account']
+        company = self.env.ref('base.main_company')
+        trial_balance = self.env['report_trial_balance'].create({
+            'date_from': self.date_start,
+            'date_to': self.date_end,
+            'only_posted_moves': True,
+            'hide_account_balance_at_0': False,
+            'hierarchy_on': 'none',
+            'company_id': company.id,
+            'fy_start_date': self.fy_date_start,
+            })
+        trial_balance.compute_data_for_report()
+
+        unaffected_balance_lines = report_account_model.search([
+            ('report_id', '=', trial_balance.id),
+            ('account_id', '=', self.account110.id),
+        ])
+        self.assertEqual(len(unaffected_balance_lines), 2)
+        self.assertEqual(unaffected_balance_lines[0].initial_balance, 1000)
+        self.assertEqual(unaffected_balance_lines[0].debit, 0)
+        self.assertEqual(unaffected_balance_lines[0].credit, 0)
+        self.assertEqual(unaffected_balance_lines[0].final_balance, 1000)
+        # Test P&L Allocation
+        self.assertEqual(unaffected_balance_lines[1].initial_balance, 0)
+        self.assertEqual(unaffected_balance_lines[1].debit, 0)
+        self.assertEqual(unaffected_balance_lines[1].credit, 0)
+        self.assertEqual(unaffected_balance_lines[1].final_balance, 0)
+        # Add a P&L Move
+        move_name = 'current year pl move'
+        journal = self.env['account.journal'].search([], limit=1)
+        move_vals = {
+            'journal_id': journal.id,
+            'name': move_name,
+            'date': self.date_start,
+            'line_ids': [
+                (0, 0, {
+                    'name': move_name,
+                    'debit': 0.0,
+                    'credit': 1000.0,
+                    'account_id': self.account300.id}),
+                (0, 0, {
+                    'name': move_name,
+                    'debit': 1000.0,
+                    'credit': 0.0,
+                    'account_id': self.account100.id})
+                ]}
+        move = self.env['account.move'].create(move_vals)
+        move.post()
+        # Re Generate the trial balance line
+        trial_balance = self.env['report_trial_balance'].create({
+            'date_from': self.date_start,
+            'date_to': self.date_end,
+            'only_posted_moves': True,
+            'hide_account_balance_at_0': False,
+            'hierarchy_on': 'none',
+            'company_id': company.id,
+            'fy_start_date': self.fy_date_start,
+        })
+        trial_balance.compute_data_for_report()
+        unaffected_balance_lines = report_account_model.search([
+            ('report_id', '=', trial_balance.id),
+            ('account_id', '=', self.account110.id),
+        ])
+        # The unaffected earnings account is affected by this new entry
+        self.assertEqual(len(unaffected_balance_lines), 2)
+        self.assertEqual(unaffected_balance_lines[0].initial_balance, 1000)
+        self.assertEqual(unaffected_balance_lines[0].debit, 0)
+        self.assertEqual(unaffected_balance_lines[0].credit, 1000)
+        self.assertEqual(unaffected_balance_lines[0].final_balance, 0)
+        # The P&L is affected by this new entry, basically reversing the
+        # P&L balances.
+        self.assertEqual(unaffected_balance_lines[1].initial_balance, 0)
+        self.assertEqual(unaffected_balance_lines[1].debit, 1000)
+        self.assertEqual(unaffected_balance_lines[1].credit, 0)
+        self.assertEqual(unaffected_balance_lines[1].final_balance, 1000)
+        # The totals for the Trial Balance are zero
+        all_lines = report_account_model.search([
+            ('report_id', '=', trial_balance.id),
+        ])
+        self.assertEqual(sum(all_lines.mapped('initial_balance')), 0)
+        self.assertEqual(sum(all_lines.mapped('final_balance')), 0)
+        self.assertEqual(sum(all_lines.mapped('debit')),
+                         sum(all_lines.mapped('credit')))