# Author: Julien Coux # Copyright 2016 Camptocamp SA # Copyright 2020 ForgeFlow S.L. (https://www.forgeflow.com) # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html). from odoo.tests import common class TestTrialBalanceReport(common.TransactionCase): def setUp(self): super(TestTrialBalanceReport, self).setUp() group_obj = self.env['account.group'] acc_obj = self.env['account.account'] self.group1 = group_obj.create( {'code_prefix': '1', 'name': 'Group 1'}) self.group11 = group_obj.create( {'code_prefix': '11', 'name': 'Group 11', 'parent_id': self.group1.id}) self.group2 = group_obj.create( {'code_prefix': '2', 'name': 'Group 2'}) self.account100 = acc_obj.create( {'code': '100', 'name': 'Account 100', 'group_id': self.group1.id, 'user_type_id': self.env.ref( 'account.data_account_type_receivable').id, 'reconcile': True}) self.account110 = self.env['account.account'].search([ ( 'user_type_id', '=', self.env.ref('account.data_unaffected_earnings').id )], limit=1) self.account200 = acc_obj.create( {'code': '200', 'name': 'Account 200', 'group_id': self.group2.id, 'user_type_id': self.env.ref( 'account.data_account_type_other_income').id}) self.account300 = acc_obj.create( {'code': '300', 'name': 'Account 300', 'user_type_id': self.env.ref( 'account.data_account_type_other_income').id}) self.account301 = acc_obj.create( {'code': '301', 'name': 'Account 301', 'group_id': self.group2.id, 'user_type_id': self.env.ref( 'account.data_account_type_other_income').id}) self.previous_fy_date_start = '2015-01-01' self.previous_fy_date_end = '2015-12-31' self.fy_date_start = '2016-01-01' self.fy_date_end = '2016-12-31' self.date_start = '2016-01-01' self.date_end = '2016-12-31' self.partner = self.env.ref('base.res_partner_12') 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([], limit=1) partner = self.env.ref('base.res_partner_12') move_vals = { 'journal_id': journal.id, 'name': move_name, 'date': date, 'line_ids': [ (0, 0, { 'name': move_name, 'debit': receivable_debit, 'credit': receivable_credit, 'partner_id': partner.id, 'account_id': self.account100.id}), (0, 0, { 'name': move_name, 'debit': income_debit, 'credit': income_credit, 'partner_id': partner.id, 'account_id': self.account200.id}), (0, 0, { 'name': move_name, 'debit': unaffected_debit, 'credit': unaffected_credit, 'partner_id': partner.id, 'account_id': self.account110.id}), (0, 0, { 'name': move_name, 'debit': receivable_debit, 'credit': receivable_credit, 'partner_id': partner.id, 'account_id': self.account300.id}), (0, 0, { 'name': move_name, 'debit': receivable_credit, 'credit': receivable_debit, 'partner_id': partner.id, 'account_id': self.account301.id}) ]} move = self.env['account.move'].create(move_vals) move.post() def _get_report_lines(self, with_partners=False, hierarchy_on='computed'): company = self.env.ref('base.main_company') trial_balance = self.env['trial.balance.report.wizard'].create({ 'date_from': self.date_start, 'date_to': self.date_end, 'target_move': 'posted', 'hide_account_at_0': True, 'hierarchy_on': hierarchy_on, 'company_id': company.id, 'fy_start_date': self.fy_date_start, 'show_partner_details': with_partners, }) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ 'report.account_financial_report.trial_balance']._get_report_values( trial_balance, data) return res_data def check_account_in_report(self, account_id, trial_balance): account_in_report = False for account in trial_balance: if account['id'] == account_id and account['type'] == 'account_type': account_in_report = True break return account_in_report def _get_account_lines(self, account_id, trial_balance): lines = False for account in trial_balance: if account['id'] == account_id and account['type'] == 'account_type': lines = { 'initial_balance': account['initial_balance'], 'debit': account['debit'], 'credit': account['credit'], 'final_balance': account['ending_balance'] } return lines def _get_group_lines(self, group_id, trial_balance): lines = False for group in trial_balance: if group['id'] == group_id and group['type'] == 'group_type': lines = { 'initial_balance': group['initial_balance'], 'debit': group['debit'], 'credit': group['credit'], 'final_balance': group['ending_balance'] } return lines def check_partner_in_report(self, account_id, partner_id, total_amount): partner_in_report = False if account_id in total_amount.keys(): if partner_id in total_amount[account_id]: partner_in_report = True return partner_in_report def _get_partner_lines(self, account_id, partner_id, total_amount): acc_id = account_id prt_id = partner_id lines = { 'initial_balance': total_amount[acc_id][prt_id]['initial_balance'], 'debit': total_amount[acc_id][prt_id]['debit'], 'credit': total_amount[acc_id][prt_id]['credit'], 'final_balance': total_amount[acc_id][prt_id]['ending_balance'], } return lines def _sum_all_accounts(self, trial_balance, feature): total = 0.0 for account in trial_balance: if account['type'] == 'account_type': for key in account.keys(): if key == feature: total += account[key] return total def test_00_account_group(self): self.assertGreaterEqual(len(self.group1.compute_account_ids), 19) self.assertGreaterEqual(len(self.group2.compute_account_ids), 9) def test_01_account_balance_computed(self): # Make sure there's no account of type "Current Year Earnings" in the # groups - We change the code earning_accs = self.env['account.account'].search([ ('user_type_id', '=', self.env.ref('account.data_unaffected_earnings').id) ]) for acc in earning_accs: if acc.code.startswith('1') or acc.code.startswith('2'): acc.code = '999' + acc.code # Generate the general ledger line res_data = self._get_report_lines() trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertFalse(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertFalse(check_income_account) # 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 trial balance line res_data = self._get_report_lines() trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertFalse(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance) group1_lines = self._get_group_lines(self.group1.id, trial_balance) self.assertEqual(account_receivable_lines['initial_balance'], 1000) self.assertEqual(account_receivable_lines['debit'], 0) self.assertEqual(account_receivable_lines['credit'], 0) self.assertEqual(account_receivable_lines['final_balance'], 1000) self.assertEqual(group1_lines['initial_balance'], 1000) self.assertEqual(group1_lines['debit'], 0) self.assertEqual(group1_lines['credit'], 0) self.assertEqual(group1_lines['final_balance'], 1000) # Add reversed 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 trial balance line res_data = self._get_report_lines() trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertTrue(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance) account_income_lines = self._get_account_lines( self.account200.id, trial_balance) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines['initial_balance'], 1000) self.assertEqual(account_receivable_lines['debit'], 0) self.assertEqual(account_receivable_lines['credit'], 1000) self.assertEqual(account_receivable_lines['final_balance'], 0) self.assertEqual(account_income_lines['initial_balance'], 0) self.assertEqual(account_income_lines['debit'], 1000) self.assertEqual(account_income_lines['credit'], 0) self.assertEqual(account_income_lines['final_balance'], 1000) self.assertEqual(group1_lines['initial_balance'], 1000) self.assertEqual(group1_lines['debit'], 0) self.assertEqual(group1_lines['credit'], 1000) self.assertEqual(group1_lines['final_balance'], 0) self.assertEqual(group2_lines['initial_balance'], 0) self.assertEqual(group2_lines['debit'], 1000) self.assertEqual(group2_lines['credit'], 0) self.assertEqual(group2_lines['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 trial balance line res_data = self._get_report_lines() trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertTrue(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance) account_income_lines = self._get_account_lines( self.account200.id, trial_balance) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines['initial_balance'], 1000) self.assertEqual(account_receivable_lines['debit'], 0) self.assertEqual(account_receivable_lines['credit'], 2000) self.assertEqual(account_receivable_lines['final_balance'], -1000) self.assertEqual(account_income_lines['initial_balance'], 0) self.assertEqual(account_income_lines['debit'], 2000) self.assertEqual(account_income_lines['credit'], 0) self.assertEqual(account_income_lines['final_balance'], 2000) self.assertEqual(group1_lines['initial_balance'], 1000) self.assertEqual(group1_lines['debit'], 0) self.assertEqual(group1_lines['credit'], 2000) self.assertEqual(group1_lines['final_balance'], -1000) self.assertEqual(group2_lines['initial_balance'], 0) self.assertEqual(group2_lines['debit'], 2000) self.assertEqual(group2_lines['credit'], 0) self.assertEqual(group2_lines['final_balance'], 2000) def test_02_account_balance_hierarchy(self): # Generate the general ledger line res_data = self._get_report_lines(hierarchy_on='relation') trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertFalse(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertFalse(check_income_account) # 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 trial balance line res_data = self._get_report_lines(hierarchy_on='relation') trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertFalse(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance) group1_lines = self._get_group_lines(self.group1.id, trial_balance) self.assertEqual(account_receivable_lines['initial_balance'], 1000) self.assertEqual(account_receivable_lines['debit'], 0) self.assertEqual(account_receivable_lines['credit'], 0) self.assertEqual(account_receivable_lines['final_balance'], 1000) self.assertEqual(group1_lines['initial_balance'], 1000) self.assertEqual(group1_lines['debit'], 0) self.assertEqual(group1_lines['credit'], 0) self.assertEqual(group1_lines['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 trial balance line res_data = self._get_report_lines(hierarchy_on='relation') trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertTrue(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance) account_income_lines = self._get_account_lines( self.account200.id, trial_balance) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines['initial_balance'], 1000) self.assertEqual(account_receivable_lines['debit'], 0) self.assertEqual(account_receivable_lines['credit'], 1000) self.assertEqual(account_receivable_lines['final_balance'], 0) self.assertEqual(account_income_lines['initial_balance'], 0) self.assertEqual(account_income_lines['debit'], 1000) self.assertEqual(account_income_lines['credit'], 0) self.assertEqual(account_income_lines['final_balance'], 1000) self.assertEqual(group1_lines['initial_balance'], 1000) self.assertEqual(group1_lines['debit'], 0) self.assertEqual(group1_lines['credit'], 1000) self.assertEqual(group1_lines['final_balance'], 0) self.assertEqual(group2_lines['initial_balance'], 0) self.assertEqual(group2_lines['debit'], 2000) self.assertEqual(group2_lines['credit'], 0) self.assertEqual(group2_lines['final_balance'], 2000) # 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 trial balance line res_data = self._get_report_lines(hierarchy_on='relation') trial_balance = res_data['trial_balance'] check_receivable_account = self.check_account_in_report( self.account100.id, trial_balance) self.assertTrue(check_receivable_account) check_income_account = self.check_account_in_report( self.account200.id, trial_balance) self.assertTrue(check_income_account) # Check the initial and final balance account_receivable_lines = self._get_account_lines( self.account100.id, trial_balance) account_income_lines = self._get_account_lines( self.account200.id, trial_balance) group1_lines = self._get_group_lines(self.group1.id, trial_balance) group2_lines = self._get_group_lines(self.group2.id, trial_balance) self.assertEqual(account_receivable_lines['initial_balance'], 1000) self.assertEqual(account_receivable_lines['debit'], 0) self.assertEqual(account_receivable_lines['credit'], 2000) self.assertEqual(account_receivable_lines['final_balance'], -1000) self.assertEqual(account_income_lines['initial_balance'], 0) self.assertEqual(account_income_lines['debit'], 2000) self.assertEqual(account_income_lines['credit'], 0) self.assertEqual(account_income_lines['final_balance'], 2000) self.assertEqual(group1_lines['initial_balance'], 1000) self.assertEqual(group1_lines['debit'], 0) self.assertEqual(group1_lines['credit'], 2000) self.assertEqual(group1_lines['final_balance'], -1000) self.assertEqual(group2_lines['initial_balance'], 0) self.assertEqual(group2_lines['debit'], 4000) self.assertEqual(group2_lines['credit'], 0) self.assertEqual(group2_lines['final_balance'], 4000) def test_03_partner_balance(self): # Generate the trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data['total_amount'] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount) self.assertFalse(check_partner_receivable) # 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 trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data['total_amount'] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount) self.assertTrue(check_partner_receivable) # Check the initial and final balance partner_lines = self._get_partner_lines( self.account100.id, self.partner.id, total_amount) self.assertEqual(partner_lines['initial_balance'], 1000) self.assertEqual(partner_lines['debit'], 0) self.assertEqual(partner_lines['credit'], 0) self.assertEqual(partner_lines['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 trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data['total_amount'] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount) self.assertTrue(check_partner_receivable) # Check the initial and final balance partner_lines = self._get_partner_lines( self.account100.id, self.partner.id, total_amount) self.assertEqual(partner_lines['initial_balance'], 1000) self.assertEqual(partner_lines['debit'], 0) self.assertEqual(partner_lines['credit'], 1000) self.assertEqual(partner_lines['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 trial balance line res_data = self._get_report_lines(with_partners=True) total_amount = res_data['total_amount'] check_partner_receivable = self.check_partner_in_report( self.account100.id, self.partner.id, total_amount) self.assertTrue(check_partner_receivable) # Check the initial and final balance partner_lines = self._get_partner_lines( self.account100.id, self.partner.id, total_amount) self.assertEqual(partner_lines['initial_balance'], 1000) self.assertEqual(partner_lines['debit'], 0) self.assertEqual(partner_lines['credit'], 2000) self.assertEqual(partner_lines['final_balance'], -1000) def test_04_undistributed_pl(self): # Add a P&L Move in the previous FY 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.previous_fy_date_end, '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() # Generate the trial balance line company = self.env.ref('base.main_company') trial_balance = self.env['trial.balance.report.wizard'].create({ 'date_from': self.date_start, 'date_to': self.date_end, 'target_move': 'posted', 'hide_account_at_0': False, 'hierarchy_on': 'none', 'company_id': company.id, 'fy_start_date': self.fy_date_start, }) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ 'report.account_financial_report.trial_balance']._get_report_values( trial_balance, data) trial_balance = res_data['trial_balance'] check_unaffected_account = self.check_account_in_report( self.unaffected_account.id, trial_balance) self.assertTrue(check_unaffected_account) unaffected_lines = self._get_account_lines( self.unaffected_account.id, trial_balance) self.assertEqual(unaffected_lines['initial_balance'], -1000) self.assertEqual(unaffected_lines['debit'], 0) self.assertEqual(unaffected_lines['credit'], 0) self.assertEqual(unaffected_lines['final_balance'], -1000) # Add a P&L Move to the current FY 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['trial.balance.report.wizard'].create({ 'date_from': self.date_start, 'date_to': self.date_end, 'target_move': 'posted', 'hide_account_at_0': False, 'hierarchy_on': 'none', 'company_id': company.id, 'fy_start_date': self.fy_date_start, }) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ 'report.account_financial_report.trial_balance']._get_report_values( trial_balance, data) trial_balance = res_data['trial_balance'] # The unaffected earnings account is not affected by a journal entry # made to the P&L in the current fiscal year. check_unaffected_account = self.check_account_in_report( self.unaffected_account.id, trial_balance) self.assertTrue(check_unaffected_account) unaffected_lines = self._get_account_lines( self.unaffected_account.id, trial_balance) self.assertEqual(unaffected_lines['initial_balance'], -1000) self.assertEqual(unaffected_lines['debit'], 0) self.assertEqual(unaffected_lines['credit'], 0) self.assertEqual(unaffected_lines['final_balance'], -1000) # Add a Move including Unaffected Earnings to the current FY move_name = 'current year unaffected earnings 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.account110.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['trial.balance.report.wizard'].create({ 'date_from': self.date_start, 'date_to': self.date_end, 'target_move': 'posted', 'hide_account_at_0': False, 'hierarchy_on': 'none', 'company_id': company.id, 'fy_start_date': self.fy_date_start, }) data = trial_balance._prepare_report_trial_balance() res_data = self.env[ 'report.account_financial_report.trial_balance']._get_report_values( trial_balance, data) trial_balance = res_data['trial_balance'] # The unaffected earnings account affected by a journal entry # made to the unaffected earnings in the current fiscal year. check_unaffected_account = self.check_account_in_report( self.unaffected_account.id, trial_balance) self.assertTrue(check_unaffected_account) unaffected_lines = self._get_account_lines( self.unaffected_account.id, trial_balance) self.assertEqual(unaffected_lines['initial_balance'], -1000) self.assertEqual(unaffected_lines['debit'], 0) self.assertEqual(unaffected_lines['credit'], 1000) self.assertEqual(unaffected_lines['final_balance'], -2000) # The totals for the Trial Balance are zero total_initial_balance = self._sum_all_accounts(trial_balance, 'initial_balance') total_final_balance = self._sum_all_accounts(trial_balance, 'ending_balance') total_debit = self._sum_all_accounts(trial_balance, 'debit') total_credit = self._sum_all_accounts(trial_balance, 'credit') self.assertEqual(total_initial_balance, 0) self.assertEqual(total_final_balance, 0) self.assertEqual(total_debit, total_credit)