test: Exchange Rate Revaluation functions and its impact on ledger
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ruthra kumar
parent
3f077479f4
commit
d40504b973
@ -3,6 +3,296 @@
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import unittest
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import frappe
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from frappe import qb
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from frappe.tests.utils import FrappeTestCase, change_settings
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from frappe.utils import add_days, flt, today
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class TestExchangeRateRevaluation(unittest.TestCase):
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pass
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from erpnext import get_default_cost_center
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from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
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from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
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from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
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from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
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from erpnext.accounts.party import get_party_account
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from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
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from erpnext.stock.doctype.item.test_item import create_item
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class TestExchangeRateRevaluation(AccountsTestMixin, FrappeTestCase):
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def setUp(self):
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self.create_company()
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self.create_usd_receivable_account()
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self.create_item()
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self.create_customer()
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self.clear_old_entries()
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self.set_system_and_company_settings()
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def tearDown(self):
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frappe.db.rollback()
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def set_system_and_company_settings(self):
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# set number and currency precision
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system_settings = frappe.get_doc("System Settings")
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system_settings.float_precision = 2
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system_settings.currency_precision = 2
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system_settings.save()
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# Using Exchange Gain/Loss account for unrealized as well.
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company_doc = frappe.get_doc("Company", self.company)
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company_doc.unrealized_exchange_gain_loss_account = company_doc.exchange_gain_loss_account
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company_doc.save()
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@change_settings(
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"Accounts Settings",
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{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
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)
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def test_01_revaluation_of_forex_balance(self):
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"""
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Test Forex account balance and Journal creation post Revaluation
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"""
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si = create_sales_invoice(
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item=self.item,
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company=self.company,
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customer=self.customer,
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debit_to=self.debtors_usd,
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posting_date=today(),
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parent_cost_center=self.cost_center,
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cost_center=self.cost_center,
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rate=100,
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price_list_rate=100,
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do_not_submit=1,
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)
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si.currency = "USD"
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si.conversion_rate = 80
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si.save().submit()
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err = frappe.new_doc("Exchange Rate Revaluation")
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err.company = (self.company,)
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err.posting_date = today()
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accounts = err.get_accounts_data()
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err.extend("accounts", accounts)
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row = err.accounts[0]
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row.new_exchange_rate = 85
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row.new_balance_in_base_currency = flt(
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row.new_exchange_rate * flt(row.balance_in_account_currency)
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)
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row.gain_loss = row.new_balance_in_base_currency - flt(row.balance_in_base_currency)
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err.set_total_gain_loss()
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err = err.save().submit()
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# Create JV for ERR
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err_journals = err.make_jv_entries()
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je = frappe.get_doc("Journal Entry", err_journals.get("revaluation_jv"))
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je = je.submit()
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je.reload()
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self.assertEqual(je.voucher_type, "Exchange Rate Revaluation")
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self.assertEqual(je.total_debit, 8500.0)
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self.assertEqual(je.total_credit, 8500.0)
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acc_balance = frappe.db.get_all(
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"GL Entry",
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filters={"account": self.debtors_usd, "is_cancelled": 0},
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fields=["sum(debit)-sum(credit) as balance"],
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)[0]
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self.assertEqual(acc_balance.balance, 8500.0)
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@change_settings(
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"Accounts Settings",
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{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
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)
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def test_02_accounts_only_with_base_currency_balance(self):
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"""
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Test Revaluation on Forex account with balance only in base currency
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"""
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si = create_sales_invoice(
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item=self.item,
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company=self.company,
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customer=self.customer,
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debit_to=self.debtors_usd,
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posting_date=today(),
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parent_cost_center=self.cost_center,
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cost_center=self.cost_center,
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rate=100,
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price_list_rate=100,
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do_not_submit=1,
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)
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si.currency = "USD"
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si.conversion_rate = 80
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si.save().submit()
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pe = get_payment_entry(si.doctype, si.name)
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pe.source_exchange_rate = 85
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pe.received_amount = 8500
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pe.save().submit()
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# Cancel the auto created gain/loss JE to simulate balance only in base currency
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je = frappe.db.get_all(
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"Journal Entry Account", filters={"reference_name": si.name}, pluck="parent"
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)[0]
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frappe.get_doc("Journal Entry", je).cancel()
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err = frappe.new_doc("Exchange Rate Revaluation")
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err.company = (self.company,)
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err.posting_date = today()
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err.fetch_and_calculate_accounts_data()
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err = err.save().submit()
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# Create JV for ERR
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self.assertTrue(err.check_journal_entry_condition())
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err_journals = err.make_jv_entries()
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je = frappe.get_doc("Journal Entry", err_journals.get("zero_balance_jv"))
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je = je.submit()
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je.reload()
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self.assertEqual(je.voucher_type, "Exchange Gain Or Loss")
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self.assertEqual(len(je.accounts), 2)
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# Only base currency fields will be posted to
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for acc in je.accounts:
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self.assertEqual(acc.debit_in_account_currency, 0)
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self.assertEqual(acc.credit_in_account_currency, 0)
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self.assertEqual(je.total_debit, 500.0)
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self.assertEqual(je.total_credit, 500.0)
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acc_balance = frappe.db.get_all(
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"GL Entry",
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filters={"account": self.debtors_usd, "is_cancelled": 0},
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fields=[
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"sum(debit)-sum(credit) as balance",
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"sum(debit_in_account_currency)-sum(credit_in_account_currency) as balance_in_account_currency",
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],
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)[0]
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# account shouldn't have balance in base and account currency
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self.assertEqual(acc_balance.balance, 0.0)
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self.assertEqual(acc_balance.balance_in_account_currency, 0.0)
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@change_settings(
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"Accounts Settings",
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{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
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)
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def test_03_accounts_only_with_account_currency_balance(self):
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"""
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Test Revaluation on Forex account with balance only in account currency
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"""
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precision = frappe.db.get_single_value("System Settings", "currency_precision")
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# posting on previous date to make sure that ERR picks up the Payment entry's exchange
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# rate while calculating gain/loss for account currency balance
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si = create_sales_invoice(
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item=self.item,
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company=self.company,
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customer=self.customer,
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debit_to=self.debtors_usd,
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posting_date=add_days(today(), -1),
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parent_cost_center=self.cost_center,
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cost_center=self.cost_center,
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rate=100,
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price_list_rate=100,
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do_not_submit=1,
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)
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si.currency = "USD"
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si.conversion_rate = 80
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si.save().submit()
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pe = get_payment_entry(si.doctype, si.name)
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pe.paid_amount = 95
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pe.source_exchange_rate = 84.211
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pe.received_amount = 8000
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pe.references = []
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pe.save().submit()
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acc_balance = frappe.db.get_all(
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"GL Entry",
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filters={"account": self.debtors_usd, "is_cancelled": 0},
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fields=[
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"sum(debit)-sum(credit) as balance",
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"sum(debit_in_account_currency)-sum(credit_in_account_currency) as balance_in_account_currency",
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],
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)[0]
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# account should have balance only in account currency
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self.assertEqual(flt(acc_balance.balance, precision), 0.0)
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self.assertEqual(flt(acc_balance.balance_in_account_currency, precision), 5.0) # in USD
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err = frappe.new_doc("Exchange Rate Revaluation")
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err.company = (self.company,)
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err.posting_date = today()
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err.fetch_and_calculate_accounts_data()
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err.set_total_gain_loss()
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err = err.save().submit()
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# Create JV for ERR
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self.assertTrue(err.check_journal_entry_condition())
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err_journals = err.make_jv_entries()
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je = frappe.get_doc("Journal Entry", err_journals.get("zero_balance_jv"))
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je = je.submit()
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je.reload()
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self.assertEqual(je.voucher_type, "Exchange Gain Or Loss")
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self.assertEqual(len(je.accounts), 2)
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# Only account currency fields will be posted to
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for acc in je.accounts:
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self.assertEqual(flt(acc.debit, precision), 0.0)
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self.assertEqual(flt(acc.credit, precision), 0.0)
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row = [x for x in je.accounts if x.account == self.debtors_usd][0]
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self.assertEqual(flt(row.credit_in_account_currency, precision), 5.0) # in USD
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row = [x for x in je.accounts if x.account != self.debtors_usd][0]
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self.assertEqual(flt(row.debit_in_account_currency, precision), 421.06) # in INR
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# total_debit and total_credit will be 0.0, as JV is posting only to account currency fields
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self.assertEqual(flt(je.total_debit, precision), 0.0)
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self.assertEqual(flt(je.total_credit, precision), 0.0)
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acc_balance = frappe.db.get_all(
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"GL Entry",
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filters={"account": self.debtors_usd, "is_cancelled": 0},
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fields=[
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"sum(debit)-sum(credit) as balance",
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"sum(debit_in_account_currency)-sum(credit_in_account_currency) as balance_in_account_currency",
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],
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)[0]
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# account shouldn't have balance in base and account currency post revaluation
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self.assertEqual(flt(acc_balance.balance, precision), 0.0)
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self.assertEqual(flt(acc_balance.balance_in_account_currency, precision), 0.0)
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@change_settings(
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"Accounts Settings",
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{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
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)
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def test_04_get_account_details_function(self):
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si = create_sales_invoice(
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item=self.item,
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company=self.company,
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customer=self.customer,
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debit_to=self.debtors_usd,
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posting_date=today(),
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parent_cost_center=self.cost_center,
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cost_center=self.cost_center,
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rate=100,
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price_list_rate=100,
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do_not_submit=1,
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)
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si.currency = "USD"
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si.conversion_rate = 80
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si.save().submit()
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from erpnext.accounts.doctype.exchange_rate_revaluation.exchange_rate_revaluation import (
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get_account_details,
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)
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account_details = get_account_details(
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self.company, si.posting_date, self.debtors_usd, "Customer", self.customer, 0.05
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)
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# not checking for new exchange rate and balances as it is dependent on live exchange rates
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expected_data = {
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"account_currency": "USD",
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"balance_in_base_currency": 8000.0,
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"balance_in_account_currency": 100.0,
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"current_exchange_rate": 80.0,
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"zero_balance": False,
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"new_balance_in_account_currency": 100.0,
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}
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for key, val in expected_data.items():
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self.assertEqual(expected_data.get(key), account_details.get(key))
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