From 9a3ff2d1e94f43e178e91bd919e1608a28aaf92d Mon Sep 17 00:00:00 2001 From: Akim Juillerat Date: Wed, 25 Jan 2017 10:51:06 +0100 Subject: [PATCH] Fix initial balance computation --- account_financial_report_qweb/README.rst | 1 + .../report/general_ledger.py | 85 ++++- .../tests/test_general_ledger.py | 345 ++++++++++++++++++ 3 files changed, 412 insertions(+), 19 deletions(-) diff --git a/account_financial_report_qweb/README.rst b/account_financial_report_qweb/README.rst index a7fcc1cf..4420f648 100644 --- a/account_financial_report_qweb/README.rst +++ b/account_financial_report_qweb/README.rst @@ -50,6 +50,7 @@ Contributors * Francesco Apruzzese * Lorenzo Battistini * Julien Coux +* Akim Juillerat Much of the work in this module was done at a sprint in Sorrento, Italy in April 2016. diff --git a/account_financial_report_qweb/report/general_ledger.py b/account_financial_report_qweb/report/general_ledger.py index 87ac5e36..4ddcf455 100644 --- a/account_financial_report_qweb/report/general_ledger.py +++ b/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: diff --git a/account_financial_report_qweb/tests/test_general_ledger.py b/account_financial_report_qweb/tests/test_general_ledger.py index 9d3c03c9..e43ef25e 100644 --- a/account_financial_report_qweb/tests/test_general_ledger.py +++ b/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)