brotherton-erpnext/erpnext/accounts/report/accounts_receivable/test_accounts_receivable.py
2023-08-25 17:28:54 +05:30

571 lines
15 KiB
Python

import unittest
import frappe
from frappe.tests.utils import FrappeTestCase, change_settings
from frappe.utils import add_days, flt, getdate, today
from erpnext import get_default_cost_center
from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
from erpnext.accounts.report.accounts_receivable.accounts_receivable import execute
from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
class TestAccountsReceivable(AccountsTestMixin, FrappeTestCase):
def setUp(self):
self.create_company()
self.create_customer()
self.create_item()
self.create_usd_receivable_account()
self.clear_old_entries()
def tearDown(self):
frappe.db.rollback()
def create_usd_account(self):
name = "Debtors USD"
exists = frappe.db.get_list(
"Account", filters={"company": "_Test Company 2", "account_name": "Debtors USD"}
)
if exists:
self.debtors_usd = exists[0].name
else:
debtors = frappe.get_doc(
"Account",
frappe.db.get_list(
"Account", filters={"company": "_Test Company 2", "account_name": "Debtors"}
)[0].name,
)
debtors_usd = frappe.new_doc("Account")
debtors_usd.company = debtors.company
debtors_usd.account_name = "Debtors USD"
debtors_usd.account_currency = "USD"
debtors_usd.parent_account = debtors.parent_account
debtors_usd.account_type = debtors.account_type
self.debtors_usd = debtors_usd.save().name
def create_sales_invoice(self, no_payment_schedule=False, do_not_submit=False):
frappe.set_user("Administrator")
si = create_sales_invoice(
item=self.item,
company=self.company,
customer=self.customer,
debit_to=self.debit_to,
posting_date=today(),
parent_cost_center=self.cost_center,
cost_center=self.cost_center,
rate=100,
price_list_rate=100,
do_not_save=1,
)
if not no_payment_schedule:
si.append(
"payment_schedule",
dict(due_date=getdate(add_days(today(), 30)), invoice_portion=30.00, payment_amount=30),
)
si.append(
"payment_schedule",
dict(due_date=getdate(add_days(today(), 60)), invoice_portion=50.00, payment_amount=50),
)
si.append(
"payment_schedule",
dict(due_date=getdate(add_days(today(), 90)), invoice_portion=20.00, payment_amount=20),
)
si = si.save()
if not do_not_submit:
si = si.submit()
return si
def create_payment_entry(self, docname):
pe = get_payment_entry("Sales Invoice", docname, bank_account=self.cash, party_amount=40)
pe.paid_from = self.debit_to
pe.insert()
pe.submit()
def create_credit_note(self, docname):
credit_note = create_sales_invoice(
company=self.company,
customer=self.customer,
item=self.item,
qty=-1,
debit_to=self.debit_to,
cost_center=self.cost_center,
is_return=1,
return_against=docname,
)
return credit_note
def test_accounts_receivable(self):
filters = {
"company": self.company,
"based_on_payment_terms": 1,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
"show_remarks": True,
}
# check invoice grand total and invoiced column's value for 3 payment terms
si = self.create_sales_invoice()
name = si.name
report = execute(filters)
expected_data = [[100, 30, "No Remarks"], [100, 50, "No Remarks"], [100, 20, "No Remarks"]]
for i in range(3):
row = report[1][i - 1]
self.assertEqual(expected_data[i - 1], [row.invoice_grand_total, row.invoiced, row.remarks])
# check invoice grand total, invoiced, paid and outstanding column's value after payment
self.create_payment_entry(si.name)
report = execute(filters)
expected_data_after_payment = [[100, 50, 10, 40], [100, 20, 0, 20]]
for i in range(2):
row = report[1][i - 1]
self.assertEqual(
expected_data_after_payment[i - 1],
[row.invoice_grand_total, row.invoiced, row.paid, row.outstanding],
)
# check invoice grand total, invoiced, paid and outstanding column's value after credit note
self.create_credit_note(si.name)
report = execute(filters)
expected_data_after_credit_note = [100, 0, 0, 40, -40, self.debit_to]
row = report[1][0]
self.assertEqual(
expected_data_after_credit_note,
[
row.invoice_grand_total,
row.invoiced,
row.paid,
row.credit_note,
row.outstanding,
row.party_account,
],
)
def test_payment_againt_po_in_receivable_report(self):
"""
Payments made against Purchase Order will show up as outstanding amount
"""
so = make_sales_order(
company=self.company,
customer=self.customer,
warehouse=self.warehouse,
debit_to=self.debit_to,
income_account=self.income_account,
expense_account=self.expense_account,
cost_center=self.cost_center,
)
pe = get_payment_entry(so.doctype, so.name)
pe = pe.save().submit()
filters = {
"company": self.company,
"based_on_payment_terms": 0,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
}
report = execute(filters)
expected_data_after_payment = [0, 1000, 0, -1000]
row = report[1][0]
self.assertEqual(
expected_data_after_payment,
[
row.invoiced,
row.paid,
row.credit_note,
row.outstanding,
],
)
@change_settings(
"Accounts Settings",
{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
)
def test_exchange_revaluation_for_party(self):
"""
Exchange Revaluation for party on Receivable/Payable should be included
"""
# Using Exchange Gain/Loss account for unrealized as well.
company_doc = frappe.get_doc("Company", self.company)
company_doc.unrealized_exchange_gain_loss_account = company_doc.exchange_gain_loss_account
company_doc.save()
si = self.create_sales_invoice(no_payment_schedule=True, do_not_submit=True)
si.currency = "USD"
si.conversion_rate = 80
si.debit_to = self.debtors_usd
si = si.save().submit()
# Exchange Revaluation
err = frappe.new_doc("Exchange Rate Revaluation")
err.company = self.company
err.posting_date = today()
accounts = err.get_accounts_data()
err.extend("accounts", accounts)
err.accounts[0].new_exchange_rate = 85
row = err.accounts[0]
row.new_balance_in_base_currency = flt(
row.new_exchange_rate * flt(row.balance_in_account_currency)
)
row.gain_loss = row.new_balance_in_base_currency - flt(row.balance_in_base_currency)
err.set_total_gain_loss()
err = err.save().submit()
# Submit JV for ERR
err_journals = err.make_jv_entries()
je = frappe.get_doc("Journal Entry", err_journals.get("revaluation_jv"))
je = je.submit()
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
}
report = execute(filters)
expected_data_for_err = [0, -500, 0, 500]
row = [x for x in report[1] if x.voucher_type == je.doctype and x.voucher_no == je.name][0]
self.assertEqual(
expected_data_for_err,
[
row.invoiced,
row.paid,
row.credit_note,
row.outstanding,
],
)
def test_payment_against_credit_note(self):
"""
Payment against credit/debit note should be considered against the parent invoice
"""
si1 = self.create_sales_invoice()
pe = get_payment_entry(si1.doctype, si1.name, bank_account=self.cash)
pe.paid_from = self.debit_to
pe.insert()
pe.submit()
cr_note = self.create_credit_note(si1.name)
si2 = self.create_sales_invoice()
# manually link cr_note with si2 using journal entry
je = frappe.new_doc("Journal Entry")
je.company = self.company
je.voucher_type = "Credit Note"
je.posting_date = today()
debit_entry = {
"account": self.debit_to,
"party_type": "Customer",
"party": self.customer,
"debit": 100,
"debit_in_account_currency": 100,
"reference_type": cr_note.doctype,
"reference_name": cr_note.name,
"cost_center": self.cost_center,
}
credit_entry = {
"account": self.debit_to,
"party_type": "Customer",
"party": self.customer,
"credit": 100,
"credit_in_account_currency": 100,
"reference_type": si2.doctype,
"reference_name": si2.name,
"cost_center": self.cost_center,
}
je.append("accounts", debit_entry)
je.append("accounts", credit_entry)
je = je.save().submit()
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
}
report = execute(filters)
self.assertEqual(report[1], [])
def test_group_by_party(self):
si1 = self.create_sales_invoice(do_not_submit=True)
si1.posting_date = add_days(today(), -1)
si1.save().submit()
si2 = self.create_sales_invoice(do_not_submit=True)
si2.items[0].rate = 85
si2.save().submit()
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
"group_by_party": True,
}
report = execute(filters)[1]
self.assertEqual(len(report), 5)
# assert voucher rows
expected_voucher_rows = [
[100.0, 100.0, 100.0, 100.0],
[85.0, 85.0, 85.0, 85.0],
]
voucher_rows = []
for x in report[0:2]:
voucher_rows.append(
[x.invoiced, x.outstanding, x.invoiced_in_account_currency, x.outstanding_in_account_currency]
)
self.assertEqual(expected_voucher_rows, voucher_rows)
# assert total rows
expected_total_rows = [
[self.customer, 185.0, 185.0], # party total
{}, # empty row for padding
["Total", 185.0, 185.0], # grand total
]
party_total_row = report[2]
self.assertEqual(
expected_total_rows[0],
[
party_total_row.get("party"),
party_total_row.get("invoiced"),
party_total_row.get("outstanding"),
],
)
empty_row = report[3]
self.assertEqual(expected_total_rows[1], empty_row)
grand_total_row = report[4]
self.assertEqual(
expected_total_rows[2],
[
grand_total_row.get("party"),
grand_total_row.get("invoiced"),
grand_total_row.get("outstanding"),
],
)
def test_future_payments(self):
si = self.create_sales_invoice()
pe = get_payment_entry(si.doctype, si.name)
pe.posting_date = add_days(today(), 1)
pe.paid_amount = 90.0
pe.references[0].allocated_amount = 90.0
pe.save().submit()
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
"show_future_payments": True,
}
report = execute(filters)[1]
self.assertEqual(len(report), 1)
expected_data = [100.0, 100.0, 10.0, 90.0]
row = report[0]
self.assertEqual(
expected_data, [row.invoiced, row.outstanding, row.remaining_balance, row.future_amount]
)
pe.cancel()
# full payment in future date
pe = get_payment_entry(si.doctype, si.name)
pe.posting_date = add_days(today(), 1)
pe.save().submit()
report = execute(filters)[1]
self.assertEqual(len(report), 1)
expected_data = [100.0, 100.0, 0.0, 100.0]
row = report[0]
self.assertEqual(
expected_data, [row.invoiced, row.outstanding, row.remaining_balance, row.future_amount]
)
pe.cancel()
# over payment in future date
pe = get_payment_entry(si.doctype, si.name)
pe.posting_date = add_days(today(), 1)
pe.paid_amount = 110
pe.save().submit()
report = execute(filters)[1]
self.assertEqual(len(report), 2)
expected_data = [[100.0, 0.0, 100.0, 0.0, 100.0], [0.0, 10.0, -10.0, -10.0, 0.0]]
for idx, row in enumerate(report):
self.assertEqual(
expected_data[idx],
[row.invoiced, row.paid, row.outstanding, row.remaining_balance, row.future_amount],
)
def test_sales_person(self):
sales_person = (
frappe.get_doc({"doctype": "Sales Person", "sales_person_name": "John Clark", "enabled": True})
.insert()
.submit()
)
si = self.create_sales_invoice(do_not_submit=True)
si.append("sales_team", {"sales_person": sales_person.name, "allocated_percentage": 100})
si.save().submit()
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
"sales_person": sales_person.name,
"show_sales_person": True,
}
report = execute(filters)[1]
self.assertEqual(len(report), 1)
expected_data = [100.0, 100.0, sales_person.name]
row = report[0]
self.assertEqual(expected_data, [row.invoiced, row.outstanding, row.sales_person])
def test_cost_center_filter(self):
si = self.create_sales_invoice()
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
"cost_center": self.cost_center,
}
report = execute(filters)[1]
self.assertEqual(len(report), 1)
expected_data = [100.0, 100.0, self.cost_center]
row = report[0]
self.assertEqual(expected_data, [row.invoiced, row.outstanding, row.cost_center])
def test_customer_group_filter(self):
si = self.create_sales_invoice()
cus_group = frappe.db.get_value("Customer", self.customer, "customer_group")
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
"customer_group": cus_group,
}
report = execute(filters)[1]
self.assertEqual(len(report), 1)
expected_data = [100.0, 100.0, cus_group]
row = report[0]
self.assertEqual(expected_data, [row.invoiced, row.outstanding, row.customer_group])
filters.update({"customer_group": "Individual"})
report = execute(filters)[1]
self.assertEqual(len(report), 0)
def test_party_account_filter(self):
si1 = self.create_sales_invoice()
self.customer2 = (
frappe.get_doc(
{
"doctype": "Customer",
"customer_name": "Jane Doe",
"type": "Individual",
"default_currency": "USD",
}
)
.insert()
.submit()
)
si2 = self.create_sales_invoice(do_not_submit=True)
si2.posting_date = add_days(today(), -1)
si2.customer = self.customer2
si2.currency = "USD"
si2.conversion_rate = 80
si2.debit_to = self.debtors_usd
si2.save().submit()
# Filter on company currency receivable account
filters = {
"company": self.company,
"report_date": today(),
"range1": 30,
"range2": 60,
"range3": 90,
"range4": 120,
"party_account": self.debit_to,
}
report = execute(filters)[1]
self.assertEqual(len(report), 1)
expected_data = [100.0, 100.0, self.debit_to, si1.currency]
row = report[0]
self.assertEqual(
expected_data, [row.invoiced, row.outstanding, row.party_account, row.account_currency]
)
# Filter on USD receivable account
filters.update({"party_account": self.debtors_usd})
report = execute(filters)[1]
self.assertEqual(len(report), 1)
expected_data = [8000.0, 8000.0, self.debtors_usd, si2.currency]
row = report[0]
self.assertEqual(
expected_data, [row.invoiced, row.outstanding, row.party_account, row.account_currency]
)
# without filter on party account
filters.pop("party_account")
report = execute(filters)[1]
self.assertEqual(len(report), 2)
expected_data = [
[8000.0, 8000.0, 100.0, 100.0, self.debtors_usd, si2.currency],
[100.0, 100.0, 100.0, 100.0, self.debit_to, si1.currency],
]
for idx, row in enumerate(report):
self.assertEqual(
expected_data[idx],
[
row.invoiced,
row.outstanding,
row.invoiced_in_account_currency,
row.outstanding_in_account_currency,
row.party_account,
row.account_currency,
],
)