# Author: Julien Coux # Copyright 2016 Camptocamp SA # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html). from datetime import date from odoo.tests import common from . import abstract_test_foreign_currency as a_t_f_c class TestTrialBalance(a_t_f_c.AbstractTestForeignCurrency): """ Technical tests for Trial Balance Report. """ def _getReportModel(self): return self.env["report_trial_balance"] def _getQwebReportName(self): return "account_financial_report.report_trial_balance_qweb" def _getXlsxReportName(self): return "a_f_r.report_trial_balance_xlsx" def _getXlsxReportActionName(self): return "account_financial_report.action_report_trial_balance_xlsx" def _getReportTitle(self): return "Odoo" def _getBaseFilters(self): return { "date_from": date(date.today().year, 1, 1), "date_to": date(date.today().year, 12, 31), "company_id": self.company.id, "fy_start_date": date(date.today().year, 1, 1), "foreign_currency": True, "show_partner_details": True, } def _getAdditionalFiltersToBeTested(self): return [ {"only_posted_moves": True}, {"hide_account_at_0": True}, {"show_partner_details": True}, {"hierarchy_on": "computed"}, {"hierarchy_on": "relation"}, { "only_posted_moves": True, "hide_account_at_0": True, "hierarchy_on": "computed", }, { "only_posted_moves": True, "hide_account_at_0": True, "hierarchy_on": "relation", }, {"only_posted_moves": True, "hide_account_at_0": True}, {"only_posted_moves": True, "show_partner_details": True}, {"hide_account_at_0": True, "show_partner_details": True}, { "only_posted_moves": True, "hide_account_at_0": True, "show_partner_details": True, }, ] def _partner_test_is_possible(self, filters): return "show_partner_details" in filters 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" 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["report_trial_balance"].create( { "date_from": self.date_start, "date_to": self.date_end, "only_posted_moves": True, "hide_account_at_0": False, "hierarchy_on": hierarchy_on, "company_id": company.id, "fy_start_date": self.fy_date_start, "show_partner_details": with_partners, } ) trial_balance.compute_data_for_report() lines = {} report_account_model = self.env["report_trial_balance_account"] lines["receivable"] = report_account_model.search( [ ("report_id", "=", trial_balance.id), ("account_id", "=", self.account100.id), ] ) lines["income"] = report_account_model.search( [ ("report_id", "=", trial_balance.id), ("account_id", "=", self.account200.id), ] ) lines["unaffected"] = report_account_model.search( [ ("report_id", "=", trial_balance.id), ("account_id", "=", self.account110.id), ] ) lines["group1"] = report_account_model.search( [ ("report_id", "=", trial_balance.id), ("account_group_id", "=", self.group1.id), ] ) lines["group2"] = report_account_model.search( [ ("report_id", "=", trial_balance.id), ("account_group_id", "=", self.group2.id), ] ) if with_partners: report_partner_model = self.env["report_trial_balance_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_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 lines = self._get_report_lines() self.assertEqual(len(lines["receivable"]), 1) self.assertEqual(len(lines["income"]), 1) # 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 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_balance, 1000) self.assertEqual(lines["receivable"].debit, 0) self.assertEqual(lines["receivable"].credit, 0) self.assertEqual(lines["receivable"].final_balance, 1000) self.assertEqual(lines["group1"].initial_balance, 1000) self.assertEqual(lines["group1"].debit, 0) self.assertEqual(lines["group1"].credit, 0) self.assertEqual(lines["group1"].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 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_balance, 1000) self.assertEqual(lines["receivable"].debit, 0) self.assertEqual(lines["receivable"].credit, 1000) self.assertEqual(lines["receivable"].final_balance, 0) self.assertEqual(lines["income"].initial_balance, 0) self.assertEqual(lines["income"].debit, 1000) self.assertEqual(lines["income"].credit, 0) self.assertEqual(lines["income"].final_balance, 1000) self.assertEqual(lines["group1"].initial_balance, 1000) self.assertEqual(lines["group1"].debit, 0) self.assertEqual(lines["group1"].credit, 1000) self.assertEqual(lines["group1"].final_balance, 0) self.assertEqual(lines["group2"].initial_balance, 0) self.assertEqual(lines["group2"].debit, 1000) self.assertEqual(lines["group2"].credit, 0) self.assertEqual(lines["group2"].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 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_balance, 1000) self.assertEqual(lines["receivable"].debit, 0) self.assertEqual(lines["receivable"].credit, 2000) self.assertEqual(lines["receivable"].final_balance, -1000) self.assertEqual(lines["income"].initial_balance, 0) self.assertEqual(lines["income"].debit, 2000) self.assertEqual(lines["income"].credit, 0) self.assertEqual(lines["income"].final_balance, 2000) self.assertEqual(lines["group1"].initial_balance, 1000) self.assertEqual(lines["group1"].debit, 0) self.assertEqual(lines["group1"].credit, 2000) self.assertEqual(lines["group1"].final_balance, -1000) self.assertEqual(lines["group2"].initial_balance, 0) self.assertEqual(lines["group2"].debit, 2000) self.assertEqual(lines["group2"].credit, 0) self.assertEqual(lines["group2"].final_balance, 2000) self.assertGreaterEqual(len(lines["group2"].compute_account_ids), 9) def test_02_account_balance_hierarchy(self): # Generate the general ledger line lines = self._get_report_lines(hierarchy_on="relation") self.assertEqual(len(lines["receivable"]), 1) self.assertEqual(len(lines["income"]), 1) # 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 lines = self._get_report_lines(hierarchy_on="relation") self.assertEqual(len(lines["receivable"]), 1) self.assertEqual(len(lines["income"]), 1) # Check the initial and final balance self.assertEqual(lines["receivable"].initial_balance, 1000) self.assertEqual(lines["receivable"].debit, 0) self.assertEqual(lines["receivable"].credit, 0) self.assertEqual(lines["receivable"].final_balance, 1000) self.assertEqual(lines["group1"].initial_balance, 1000) self.assertEqual(lines["group1"].debit, 0) self.assertEqual(lines["group1"].credit, 0) self.assertEqual(lines["group1"].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 lines = self._get_report_lines(hierarchy_on="relation") self.assertEqual(len(lines["receivable"]), 1) self.assertEqual(len(lines["income"]), 1) # Check the initial and final balance self.assertEqual(lines["receivable"].initial_balance, 1000) self.assertEqual(lines["receivable"].debit, 0) self.assertEqual(lines["receivable"].credit, 1000) self.assertEqual(lines["receivable"].final_balance, 0) self.assertEqual(lines["income"].initial_balance, 0) self.assertEqual(lines["income"].debit, 1000) self.assertEqual(lines["income"].credit, 0) self.assertEqual(lines["income"].final_balance, 1000) self.assertEqual(lines["group1"].initial_balance, 1000) self.assertEqual(lines["group1"].debit, 0) self.assertEqual(lines["group1"].credit, 1000) self.assertEqual(lines["group1"].final_balance, 0) self.assertEqual(lines["group2"].initial_balance, 0) self.assertEqual(lines["group2"].debit, 2000) self.assertEqual(lines["group2"].credit, 0) self.assertEqual(lines["group2"].final_balance, 2000) self.assertEqual(len(lines["group2"].compute_account_ids), 2) # 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 lines = self._get_report_lines(hierarchy_on="relation") self.assertEqual(len(lines["receivable"]), 1) self.assertEqual(len(lines["income"]), 1) # Check the initial and final balance self.assertEqual(lines["receivable"].initial_balance, 1000) self.assertEqual(lines["receivable"].debit, 0) self.assertEqual(lines["receivable"].credit, 2000) self.assertEqual(lines["receivable"].final_balance, -1000) self.assertEqual(lines["income"].initial_balance, 0) self.assertEqual(lines["income"].debit, 2000) self.assertEqual(lines["income"].credit, 0) self.assertEqual(lines["income"].final_balance, 2000) self.assertEqual(lines["group1"].initial_balance, 1000) self.assertEqual(lines["group1"].debit, 0) self.assertEqual(lines["group1"].credit, 2000) self.assertEqual(lines["group1"].final_balance, -1000) self.assertEqual(lines["group2"].initial_balance, 0) self.assertEqual(lines["group2"].debit, 4000) self.assertEqual(lines["group2"].credit, 0) self.assertEqual(lines["group2"].final_balance, 4000) def test_03_partner_balance(self): # Generate the trial balance 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 trial balance 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_balance, 1000) self.assertEqual(lines["partner_receivable"].debit, 0) self.assertEqual(lines["partner_receivable"].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 trial balance 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_balance, 1000) self.assertEqual(lines["partner_receivable"].debit, 0) self.assertEqual(lines["partner_receivable"].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 trial balance 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_balance, 1000) 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): # 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 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_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), 1) 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) # 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["report_trial_balance"].create( { "date_from": self.date_start, "date_to": self.date_end, "only_posted_moves": True, "hide_account_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 not affected by a journal entry # made to the P&L in the current fiscal year. self.assertEqual(len(unaffected_balance_lines), 1) 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) # 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["report_trial_balance"].create( { "date_from": self.date_start, "date_to": self.date_end, "only_posted_moves": True, "hide_account_at_0": False, "hierarchy_on": "none", "company_id": company.id, "fy_start_date": self.fy_date_start, } ) trial_balance.compute_data_for_report() # The unaffected earnings account affected by a journal entry # made to the unaffected earnings in the current fiscal year. unaffected_balance_lines = report_account_model.search( [ ("report_id", "=", trial_balance.id), ("account_id", "=", self.account110.id), ] ) self.assertEqual(len(unaffected_balance_lines), 1) 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, -2000) # 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")) )