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# 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)