test: different scenarios for exchange booking
diff --git a/erpnext/controllers/tests/test_accounts_controller.py b/erpnext/controllers/tests/test_accounts_controller.py
new file mode 100644
index 0000000..31aa857
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+++ b/erpnext/controllers/tests/test_accounts_controller.py
@@ -0,0 +1,501 @@
+# Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import unittest
+
+import frappe
+from frappe import qb
+from frappe.tests.utils import FrappeTestCase, change_settings
+from frappe.utils import add_days, flt, nowdate
+
+from erpnext import get_default_cost_center
+from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
+from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.party import get_party_account
+from erpnext.stock.doctype.item.test_item import create_item
+
+
+def make_customer(customer_name, currency=None):
+ if not frappe.db.exists("Customer", customer_name):
+ customer = frappe.new_doc("Customer")
+ customer.customer_name = customer_name
+ customer.type = "Individual"
+
+ if currency:
+ customer.default_currency = currency
+ customer.save()
+ return customer.name
+ else:
+ return customer_name
+
+
+class TestAccountsController(FrappeTestCase):
+ """
+ Test Exchange Gain/Loss booking on various scenarios
+ """
+
+ def setUp(self):
+ self.create_company()
+ self.create_account()
+ self.create_item()
+ self.create_customer()
+ self.clear_old_entries()
+
+ def tearDown(self):
+ frappe.db.rollback()
+
+ def create_company(self):
+ company_name = "_Test Company MC"
+ self.company_abbr = abbr = "_CM"
+ if frappe.db.exists("Company", company_name):
+ company = frappe.get_doc("Company", company_name)
+ else:
+ company = frappe.get_doc(
+ {
+ "doctype": "Company",
+ "company_name": company_name,
+ "country": "India",
+ "default_currency": "INR",
+ "create_chart_of_accounts_based_on": "Standard Template",
+ "chart_of_accounts": "Standard",
+ }
+ )
+ company = company.save()
+
+ self.company = company.name
+ self.cost_center = company.cost_center
+ self.warehouse = "Stores - " + abbr
+ self.finished_warehouse = "Finished Goods - " + abbr
+ self.income_account = "Sales - " + abbr
+ self.expense_account = "Cost of Goods Sold - " + abbr
+ self.debit_to = "Debtors - " + abbr
+ self.debit_usd = "Debtors USD - " + abbr
+ self.cash = "Cash - " + abbr
+ self.creditors = "Creditors - " + abbr
+
+ def create_item(self):
+ item = create_item(
+ item_code="_Test Notebook", is_stock_item=0, company=self.company, warehouse=self.warehouse
+ )
+ self.item = item if isinstance(item, str) else item.item_code
+
+ def create_customer(self):
+ self.customer = make_customer("_Test MC Customer USD", "USD")
+
+ def create_account(self):
+ account_name = "Debtors USD"
+ if not frappe.db.get_value(
+ "Account", filters={"account_name": account_name, "company": self.company}
+ ):
+ acc = frappe.new_doc("Account")
+ acc.account_name = account_name
+ acc.parent_account = "Accounts Receivable - " + self.company_abbr
+ acc.company = self.company
+ acc.account_currency = "USD"
+ acc.account_type = "Receivable"
+ acc.insert()
+ else:
+ name = frappe.db.get_value(
+ "Account",
+ filters={"account_name": account_name, "company": self.company},
+ fieldname="name",
+ pluck=True,
+ )
+ acc = frappe.get_doc("Account", name)
+ self.debtors_usd = acc.name
+
+ def create_sales_invoice(
+ self, qty=1, rate=1, posting_date=nowdate(), do_not_save=False, do_not_submit=False
+ ):
+ """
+ Helper function to populate default values in sales invoice
+ """
+ sinv = create_sales_invoice(
+ qty=qty,
+ rate=rate,
+ company=self.company,
+ customer=self.customer,
+ item_code=self.item,
+ item_name=self.item,
+ cost_center=self.cost_center,
+ warehouse=self.warehouse,
+ debit_to=self.debit_usd,
+ parent_cost_center=self.cost_center,
+ update_stock=0,
+ currency="USD",
+ conversion_rate=80,
+ is_pos=0,
+ is_return=0,
+ return_against=None,
+ income_account=self.income_account,
+ expense_account=self.expense_account,
+ do_not_save=do_not_save,
+ do_not_submit=do_not_submit,
+ )
+ return sinv
+
+ def create_payment_entry(
+ self, amount=1, source_exc_rate=75, posting_date=nowdate(), customer=None
+ ):
+ """
+ Helper function to populate default values in payment entry
+ """
+ payment = create_payment_entry(
+ company=self.company,
+ payment_type="Receive",
+ party_type="Customer",
+ party=customer or self.customer,
+ paid_from=self.debit_usd,
+ paid_to=self.cash,
+ paid_amount=amount,
+ )
+ payment.source_exchange_rate = source_exc_rate
+ payment.received_amount = source_exc_rate * amount
+ payment.posting_date = posting_date
+ return payment
+
+ def clear_old_entries(self):
+ doctype_list = [
+ "GL Entry",
+ "Payment Ledger Entry",
+ "Sales Invoice",
+ "Purchase Invoice",
+ "Payment Entry",
+ "Journal Entry",
+ ]
+ for doctype in doctype_list:
+ qb.from_(qb.DocType(doctype)).delete().where(qb.DocType(doctype).company == self.company).run()
+
+ def create_payment_reconciliation(self):
+ pr = frappe.new_doc("Payment Reconciliation")
+ pr.company = self.company
+ pr.party_type = "Customer"
+ pr.party = self.customer
+ pr.receivable_payable_account = get_party_account(pr.party_type, pr.party, pr.company)
+ pr.from_invoice_date = pr.to_invoice_date = pr.from_payment_date = pr.to_payment_date = nowdate()
+ return pr
+
+ def create_journal_entry(
+ self, acc1=None, acc2=None, amount=0, posting_date=None, cost_center=None
+ ):
+ je = frappe.new_doc("Journal Entry")
+ je.posting_date = posting_date or nowdate()
+ je.company = self.company
+ je.user_remark = "test"
+ if not cost_center:
+ cost_center = self.cost_center
+ je.set(
+ "accounts",
+ [
+ {
+ "account": acc1,
+ "cost_center": cost_center,
+ "debit_in_account_currency": amount if amount > 0 else 0,
+ "credit_in_account_currency": abs(amount) if amount < 0 else 0,
+ },
+ {
+ "account": acc2,
+ "cost_center": cost_center,
+ "credit_in_account_currency": amount if amount > 0 else 0,
+ "debit_in_account_currency": abs(amount) if amount < 0 else 0,
+ },
+ ],
+ )
+ return je
+
+ def get_journals_for(self, voucher_type: str, voucher_no: str) -> list:
+ journals = []
+ if voucher_type and voucher_no:
+ journals = frappe.db.get_all(
+ "Journal Entry Account",
+ filters={"reference_type": voucher_type, "reference_name": voucher_no, "docstatus": 1},
+ fields=["parent"],
+ )
+ return journals
+
+ def test_01_payment_against_invoice(self):
+ # Invoice in Foreign Currency
+ si = self.create_sales_invoice(qty=1, rate=1)
+ # Payment
+ pe = self.create_payment_entry(amount=1, source_exc_rate=75).save()
+ pe.append(
+ "references",
+ {"reference_doctype": si.doctype, "reference_name": si.name, "allocated_amount": 1},
+ )
+ pe = pe.save().submit()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 0)
+
+ # Exchange Gain/Loss Journal should've been created.
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+
+ self.assertNotEqual(exc_je_for_si, [])
+ self.assertEqual(len(exc_je_for_si), 1)
+ self.assertEqual(len(exc_je_for_pe), 1)
+ self.assertEqual(exc_je_for_si[0], exc_je_for_pe[0])
+
+ # Cancel Payment
+ pe.cancel()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 1)
+
+ # Exchange Gain/Loss Journal should've been cancelled
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+
+ self.assertEqual(exc_je_for_si, [])
+ self.assertEqual(exc_je_for_pe, [])
+
+ def test_02_advance_against_invoice(self):
+ # Advance Payment
+ adv = self.create_payment_entry(amount=1, source_exc_rate=85).save().submit()
+ adv.reload()
+
+ # Invoice in Foreign Currency
+ si = self.create_sales_invoice(qty=1, rate=1, do_not_submit=True)
+ si.append(
+ "advances",
+ {
+ "doctype": "Sales Invoice Advance",
+ "reference_type": adv.doctype,
+ "reference_name": adv.name,
+ "advance_amount": 1,
+ "allocated_amount": 1,
+ "ref_exchange_rate": 85,
+ "remarks": "Test",
+ },
+ )
+ si = si.save()
+ si = si.submit()
+
+ adv.reload()
+ self.assertEqual(si.outstanding_amount, 0)
+
+ # Exchange Gain/Loss Journal should've been created.
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_adv = self.get_journals_for(adv.doctype, adv.name)
+
+ self.assertNotEqual(exc_je_for_si, [])
+ self.assertEqual(len(exc_je_for_si), 1)
+ self.assertEqual(len(exc_je_for_adv), 1)
+ self.assertEqual(exc_je_for_si, exc_je_for_adv)
+
+ # Cancel Invoice
+ si.cancel()
+
+ # Exchange Gain/Loss Journal should've been cancelled
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_adv = self.get_journals_for(adv.doctype, adv.name)
+
+ self.assertEqual(exc_je_for_si, [])
+ self.assertEqual(exc_je_for_adv, [])
+
+ def test_03_partial_advance_and_payment_for_invoice(self):
+ """
+ Invoice with partial advance payment, and a normal payment
+ """
+ # Partial Advance
+ adv = self.create_payment_entry(amount=1, source_exc_rate=85).save().submit()
+ adv.reload()
+
+ # Invoice in Foreign Currency linked with advance
+ si = self.create_sales_invoice(qty=2, rate=1, do_not_submit=True)
+ si.append(
+ "advances",
+ {
+ "doctype": "Sales Invoice Advance",
+ "reference_type": adv.doctype,
+ "reference_name": adv.name,
+ "advance_amount": 1,
+ "allocated_amount": 1,
+ "ref_exchange_rate": 85,
+ "remarks": "Test",
+ },
+ )
+ si = si.save()
+ si = si.submit()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 1)
+
+ # Exchange Gain/Loss Journal should've been created for the partial advance
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_adv = self.get_journals_for(adv.doctype, adv.name)
+
+ self.assertNotEqual(exc_je_for_si, [])
+ self.assertEqual(len(exc_je_for_si), 1)
+ self.assertEqual(len(exc_je_for_adv), 1)
+ self.assertEqual(exc_je_for_si, exc_je_for_adv)
+
+ # Payment
+ pe = self.create_payment_entry(amount=1, source_exc_rate=75).save()
+ pe.append(
+ "references",
+ {"reference_doctype": si.doctype, "reference_name": si.name, "allocated_amount": 1},
+ )
+ pe = pe.save().submit()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 0)
+
+ # Exchange Gain/Loss Journal should've been created for the payment
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+
+ self.assertNotEqual(exc_je_for_si, [])
+ # There should be 2 JE's now. One for the advance and one for the payment
+ self.assertEqual(len(exc_je_for_si), 2)
+ self.assertEqual(len(exc_je_for_pe), 1)
+ self.assertEqual(exc_je_for_si, exc_je_for_pe + exc_je_for_adv)
+
+ # Cancel Invoice
+ si.reload()
+ si.cancel()
+
+ # Exchange Gain/Loss Journal should been cancelled
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+ exc_je_for_adv = self.get_journals_for(adv.doctype, adv.name)
+
+ self.assertEqual(exc_je_for_si, [])
+ self.assertEqual(exc_je_for_pe, [])
+ self.assertEqual(exc_je_for_adv, [])
+
+ def test_04_partial_advance_and_payment_for_invoice_with_cancellation(self):
+ """
+ Invoice with partial advance payment, and a normal payment. Cancel advance and payment.
+ """
+ # Partial Advance
+ adv = self.create_payment_entry(amount=1, source_exc_rate=85).save().submit()
+ adv.reload()
+
+ # Invoice in Foreign Currency linked with advance
+ si = self.create_sales_invoice(qty=2, rate=1, do_not_submit=True)
+ si.append(
+ "advances",
+ {
+ "doctype": "Sales Invoice Advance",
+ "reference_type": adv.doctype,
+ "reference_name": adv.name,
+ "advance_amount": 1,
+ "allocated_amount": 1,
+ "ref_exchange_rate": 85,
+ "remarks": "Test",
+ },
+ )
+ si = si.save()
+ si = si.submit()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 1)
+
+ # Exchange Gain/Loss Journal should've been created for the partial advance
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_adv = self.get_journals_for(adv.doctype, adv.name)
+
+ self.assertNotEqual(exc_je_for_si, [])
+ self.assertEqual(len(exc_je_for_si), 1)
+ self.assertEqual(len(exc_je_for_adv), 1)
+ self.assertEqual(exc_je_for_si, exc_je_for_adv)
+
+ # Payment
+ pe = self.create_payment_entry(amount=1, source_exc_rate=75).save()
+ pe.append(
+ "references",
+ {"reference_doctype": si.doctype, "reference_name": si.name, "allocated_amount": 1},
+ )
+ pe = pe.save().submit()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 0)
+
+ # Exchange Gain/Loss Journal should've been created for the payment
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+
+ self.assertNotEqual(exc_je_for_si, [])
+ # There should be 2 JE's now. One for the advance and one for the payment
+ self.assertEqual(len(exc_je_for_si), 2)
+ self.assertEqual(len(exc_je_for_pe), 1)
+ self.assertEqual(exc_je_for_si, exc_je_for_pe + exc_je_for_adv)
+
+ adv.reload()
+ adv.cancel()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 1)
+
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+ exc_je_for_adv = self.get_journals_for(adv.doctype, adv.name)
+
+ # Exchange Gain/Loss Journal for advance should been cancelled
+ self.assertEqual(len(exc_je_for_si), 1)
+ self.assertEqual(len(exc_je_for_pe), 1)
+ self.assertEqual(exc_je_for_adv, [])
+
+ def test_05_same_payment_split_against_invoice(self):
+ # Invoice in Foreign Currency
+ si = self.create_sales_invoice(qty=2, rate=1)
+ # Payment
+ pe = self.create_payment_entry(amount=2, source_exc_rate=75).save()
+ pe.append(
+ "references",
+ {"reference_doctype": si.doctype, "reference_name": si.name, "allocated_amount": 1},
+ )
+ pe = pe.save().submit()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 1)
+
+ # Exchange Gain/Loss Journal should've been created.
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+
+ self.assertNotEqual(exc_je_for_si, [])
+ self.assertEqual(len(exc_je_for_si), 1)
+ self.assertEqual(len(exc_je_for_pe), 1)
+ self.assertEqual(exc_je_for_si[0], exc_je_for_pe[0])
+
+ # Reconcile the remaining amount
+ pr = frappe.get_doc("Payment Reconciliation")
+ pr.company = self.company
+ pr.party_type = "Customer"
+ pr.party = self.customer
+ pr.receivable_payable_account = self.debit_usd
+
+ pr.get_unreconciled_entries()
+ self.assertEqual(len(pr.invoices), 1)
+ self.assertEqual(len(pr.payments), 1)
+
+ # Test exact payment allocation
+ invoices = [x.as_dict() for x in pr.invoices]
+ payments = [x.as_dict() for x in pr.payments]
+ pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+
+ pr.reconcile()
+ self.assertEqual(len(pr.invoices), 0)
+ self.assertEqual(len(pr.payments), 0)
+
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+ self.assertEqual(len(exc_je_for_si), 2)
+ self.assertEqual(len(exc_je_for_pe), 2)
+ self.assertEqual(exc_je_for_si, exc_je_for_pe)
+
+ # Cancel Payment
+ pe.reload()
+ pe.cancel()
+
+ si.reload()
+ self.assertEqual(si.outstanding_amount, 2)
+
+ # Exchange Gain/Loss Journal should've been cancelled
+ exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+ exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+ self.assertEqual(exc_je_for_si, [])
+ self.assertEqual(exc_je_for_pe, [])