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account-financial-reporting/account_financial_report/tests/test_trial_balance.py

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# 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"))
)