""" Unit tests for ReportService. Tests all financial report generation methods including Trial Balance, Income Statement, Balance Sheet, Cash Flow Statement, and Account Analysis. """ from decimal import Decimal from datetime import date, timedelta from django.test import TestCase from django.contrib.auth import get_user_model from django.utils import timezone from accounting.models import ( Account, JournalEntry, JournalEntryLine, GeneralLedger, FiscalPeriod, ) from accounting.services.accounting_service import AccountingService from accounting.services.report_service import ReportService from users.models import Branch User = get_user_model() class ReportServiceTestCase(TestCase): """Test case for ReportService financial report generation.""" def setUp(self): """Set up test data for report generation.""" # Create test user self.user = User.objects.create_user( username='testuser', email='test@example.com', password='testpass123' ) # Create test branch self.branch = Branch.objects.create( name='Test Branch', code='TB001' ) # Create fiscal period self.fiscal_period = FiscalPeriod.objects.create( name='January 2024', period_type='monthly', start_date=date(2024, 1, 1), end_date=date(2024, 1, 31), status='open' ) # Create test accounts self._create_test_accounts() # Initialize services self.accounting_service = AccountingService() self.report_service = ReportService() # Create test transactions self._create_test_transactions() def _create_test_accounts(self): """Create a complete set of test accounts.""" # Asset accounts self.cash_account = Account.objects.create( code='202001', name='Cash', account_type='asset', subtype='current_asset', description='Cash on hand', is_active=True, created_by=self.user ) self.bank_account = Account.objects.create( code='202002', name='Bank Account', account_type='asset', subtype='current_asset', description='Bank account', is_active=True, created_by=self.user ) self.loan_portfolio = Account.objects.create( code='202003', name='Loan Portfolio', account_type='asset', subtype='loan_portfolio', description='Outstanding loans', is_active=True, created_by=self.user ) self.fixed_asset = Account.objects.create( code='202010', name='Office Equipment', account_type='asset', subtype='fixed_asset', description='Office equipment', is_active=True, created_by=self.user ) self.accounts_receivable = Account.objects.create( code='202004', name='Accounts Receivable', account_type='asset', subtype='current_asset', description='Amounts owed to us', is_active=True, created_by=self.user ) # Liability accounts self.accounts_payable = Account.objects.create( code='303001', name='Accounts Payable', account_type='liability', subtype='current_liability', description='Amounts we owe', is_active=True, created_by=self.user ) self.client_savings = Account.objects.create( code='303002', name='Client Savings', account_type='liability', subtype='client_savings', description='Client savings deposits', is_active=True, created_by=self.user ) self.borrowings = Account.objects.create( code='303003', name='Bank Loan', account_type='liability', subtype='borrowings', description='Loan from bank', is_active=True, created_by=self.user ) # Equity accounts self.capital = Account.objects.create( code='404001', name='Share Capital', account_type='equity', subtype=None, description='Owner equity', is_active=True, created_by=self.user ) self.retained_earnings = Account.objects.create( code='404002', name='Retained Earnings', account_type='equity', subtype=None, description='Accumulated earnings', is_active=True, created_by=self.user ) # Income accounts self.interest_income = Account.objects.create( code='501001', name='Interest Income', account_type='income', subtype=None, description='Interest from loans', is_active=True, created_by=self.user ) self.fee_income = Account.objects.create( code='501002', name='Fee Income', account_type='income', subtype=None, description='Processing fees', is_active=True, created_by=self.user ) # Expense accounts self.salary_expense = Account.objects.create( code='601001', name='Staff Salaries', account_type='expense', subtype=None, description='Employee salaries', is_active=True, created_by=self.user ) self.rent_expense = Account.objects.create( code='601002', name='Office Rent', account_type='expense', subtype=None, description='Operating rent expense', is_active=True, created_by=self.user ) self.depreciation_expense = Account.objects.create( code='601003', name='Depreciation Expense', account_type='expense', subtype=None, description='Depreciation on assets', is_active=True, created_by=self.user ) self.provision_expense = Account.objects.create( code='601004', name='Loan Loss Provision', account_type='expense', subtype=None, description='Provision for loan losses', is_active=True, created_by=self.user ) def _create_test_transactions(self): """Create test journal entries and post them.""" # Transaction 1: Initial capital contribution je1 = JournalEntry.objects.create( reference_number='JE-2024-001', transaction_date=date(2024, 1, 1), description='Initial capital contribution', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je1, account=self.cash_account, description='Cash received', debit_amount=Decimal('100000.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je1, account=self.capital, description='Share capital', debit_amount=Decimal('0.00'), credit_amount=Decimal('100000.00'), line_number=2 ) self.accounting_service.post_journal_entry(je1, self.user) # Transaction 2: Loan disbursement je2 = JournalEntry.objects.create( reference_number='JE-2024-002', transaction_date=date(2024, 1, 5), description='Loan disbursement', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je2, account=self.loan_portfolio, description='Loan disbursed', debit_amount=Decimal('50000.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je2, account=self.cash_account, description='Cash paid', debit_amount=Decimal('0.00'), credit_amount=Decimal('50000.00'), line_number=2 ) self.accounting_service.post_journal_entry(je2, self.user) # Transaction 3: Interest income je3 = JournalEntry.objects.create( reference_number='JE-2024-003', transaction_date=date(2024, 1, 10), description='Interest income received', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je3, account=self.cash_account, description='Interest received', debit_amount=Decimal('5000.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je3, account=self.interest_income, description='Interest income', debit_amount=Decimal('0.00'), credit_amount=Decimal('5000.00'), line_number=2 ) self.accounting_service.post_journal_entry(je3, self.user) # Transaction 4: Fee income je4 = JournalEntry.objects.create( reference_number='JE-2024-004', transaction_date=date(2024, 1, 12), description='Processing fees', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je4, account=self.cash_account, description='Fees received', debit_amount=Decimal('1000.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je4, account=self.fee_income, description='Fee income', debit_amount=Decimal('0.00'), credit_amount=Decimal('1000.00'), line_number=2 ) self.accounting_service.post_journal_entry(je4, self.user) # Transaction 5: Salary expense je5 = JournalEntry.objects.create( reference_number='JE-2024-005', transaction_date=date(2024, 1, 15), description='Staff salaries', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je5, account=self.salary_expense, description='Salaries paid', debit_amount=Decimal('3000.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je5, account=self.cash_account, description='Cash paid', debit_amount=Decimal('0.00'), credit_amount=Decimal('3000.00'), line_number=2 ) self.accounting_service.post_journal_entry(je5, self.user) # Transaction 6: Rent expense je6 = JournalEntry.objects.create( reference_number='JE-2024-006', transaction_date=date(2024, 1, 20), description='Office rent', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je6, account=self.rent_expense, description='Rent paid', debit_amount=Decimal('2000.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je6, account=self.cash_account, description='Cash paid', debit_amount=Decimal('0.00'), credit_amount=Decimal('2000.00'), line_number=2 ) self.accounting_service.post_journal_entry(je6, self.user) # Transaction 7: Purchase fixed asset (before depreciation) je7 = JournalEntry.objects.create( reference_number='JE-2024-007', transaction_date=date(2024, 1, 25), description='Purchase office equipment', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je7, account=self.fixed_asset, description='Equipment purchased', debit_amount=Decimal('10000.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je7, account=self.cash_account, description='Cash paid', debit_amount=Decimal('0.00'), credit_amount=Decimal('10000.00'), line_number=2 ) self.accounting_service.post_journal_entry(je7, self.user) # Transaction 8: Depreciation (non-cash, after purchase) je8 = JournalEntry.objects.create( reference_number='JE-2024-008', transaction_date=date(2024, 1, 31), description='Monthly depreciation', branch=self.branch, created_by=self.user, status='draft' ) JournalEntryLine.objects.create( journal_entry=je8, account=self.depreciation_expense, description='Depreciation', debit_amount=Decimal('500.00'), credit_amount=Decimal('0.00'), line_number=1 ) JournalEntryLine.objects.create( journal_entry=je8, account=self.fixed_asset, description='Accumulated depreciation', debit_amount=Decimal('0.00'), credit_amount=Decimal('500.00'), line_number=2 ) self.accounting_service.post_journal_entry(je8, self.user) def test_generate_trial_balance_returns_balanced_report(self): """Test that trial balance report is balanced.""" report = self.report_service.generate_trial_balance( as_of_date=date(2024, 1, 31), branch=self.branch ) # Verify structure self.assertIn('report_date', report) self.assertIn('branch', report) self.assertIn('accounts', report) self.assertIn('totals', report) self.assertIn('by_type', report) # Debug output if not report['totals']['balanced']: print(f"\nDEBUG: Trial Balance Not Balanced!") print(f"Total Debits: {report['totals']['total_debits']}") print(f"Total Credits: {report['totals']['total_credits']}") print(f"Difference: {report['totals']['total_debits'] - report['totals']['total_credits']}") print("\nAccounts:") for acc in report['accounts']: print(f" {acc['code']} {acc['name']}: DR={acc['debit_balance']}, CR={acc['credit_balance']}") # Verify balanced self.assertTrue(report['totals']['balanced']) self.assertEqual( report['totals']['total_debits'], report['totals']['total_credits'] ) # Verify accounts are present self.assertGreater(len(report['accounts']), 0) def test_generate_income_statement_calculates_net_income_correctly(self): """Test that income statement calculates net income correctly.""" report = self.report_service.generate_income_statement( start_date=date(2024, 1, 1), end_date=date(2024, 1, 31), branch=self.branch ) # Verify structure self.assertIn('period', report) self.assertIn('branch', report) self.assertIn('income', report) self.assertIn('expenses', report) self.assertIn('totals', report) # Verify income groups self.assertIn('interest_income', report['income']) self.assertIn('fee_income', report['income']) self.assertIn('other_income', report['income']) # Verify expense groups self.assertIn('operating_expenses', report['expenses']) self.assertIn('staff_costs', report['expenses']) self.assertIn('loan_loss_provisions', report['expenses']) self.assertIn('other_expenses', report['expenses']) # Verify totals # Interest: 5000, Fees: 1000 = Gross Income: 6000 # Salary: 3000, Rent: 2000, Depreciation: 500 = Total Expenses: 5500 # Net Income: 500 self.assertEqual(report['totals']['gross_income'], Decimal('6000.00')) self.assertEqual(report['totals']['total_expenses'], Decimal('5500.00')) self.assertEqual(report['totals']['net_income'], Decimal('500.00')) def test_generate_balance_sheet_verifies_accounting_equation(self): """Test that balance sheet verifies the accounting equation.""" report = self.report_service.generate_balance_sheet( as_of_date=date(2024, 1, 31), branch=self.branch ) # Verify structure self.assertIn('as_of_date', report) self.assertIn('branch', report) self.assertIn('assets', report) self.assertIn('liabilities', report) self.assertIn('equity', report) self.assertIn('totals', report) # Verify asset subtypes self.assertIn('current_asset', report['assets']) self.assertIn('loan_portfolio', report['assets']) self.assertIn('fixed_asset', report['assets']) self.assertIn('other_asset', report['assets']) # Verify liability subtypes self.assertIn('current_liability', report['liabilities']) self.assertIn('client_savings', report['liabilities']) self.assertIn('borrowings', report['liabilities']) self.assertIn('other_liability', report['liabilities']) # Verify accounting equation: Assets = Liabilities + Equity self.assertTrue(report['totals']['balanced']) self.assertEqual( report['totals']['total_assets'], report['totals']['total_liabilities'] + report['totals']['total_equity'] ) # Verify equity includes net income equity_accounts = report['equity']['accounts'] has_net_income = any( acc['code'] == 'NET_INCOME' for acc in equity_accounts ) self.assertTrue(has_net_income) def test_generate_cash_flow_statement_reconciles_cash_balances(self): """Test that cash flow statement reconciles beginning and ending cash.""" report = self.report_service.generate_cash_flow_statement( start_date=date(2024, 1, 1), end_date=date(2024, 1, 31), branch=self.branch ) # Debug output print(f"\n=== CASH FLOW DEBUG ===") print(f"Beginning Cash: {report['beginning_cash']}") print(f"Net Change: {report['net_change']}") print(f"Calculated Ending: {report['calculated_ending_cash']}") print(f"Actual Ending: {report['ending_cash']}") print(f"Difference: {abs(report['ending_cash'] - report['calculated_ending_cash'])}") print(f"\nOperating Activities:") print(f" Net Income: {report['operating_activities']['net_income']}") print(f" Adjustments: {report['operating_activities']['adjustments']}") print(f" WC Changes: {report['operating_activities']['working_capital_changes']}") print(f" Total: {report['operating_activities']['total']}") print(f"\nInvesting Activities: {report['investing_activities']}") print(f"\nFinancing Activities: {report['financing_activities']}") # Verify structure self.assertIn('period', report) self.assertIn('branch', report) self.assertIn('operating_activities', report) self.assertIn('investing_activities', report) self.assertIn('financing_activities', report) self.assertIn('net_change', report) self.assertIn('beginning_cash', report) self.assertIn('ending_cash', report) # Verify operating activities starts with net income self.assertIn('net_income', report['operating_activities']) self.assertEqual( report['operating_activities']['net_income'], Decimal('500.00') ) # Verify depreciation is added back self.assertIn('adjustments', report['operating_activities']) adjustments = report['operating_activities']['adjustments'] depreciation_found = any( 'Depreciation' in adj['description'] for adj in adjustments ) self.assertTrue(depreciation_found) # Verify reconciliation calculated_ending = report['beginning_cash'] + report['net_change'] self.assertEqual(report['calculated_ending_cash'], calculated_ending) # Allow small rounding differences difference = abs(report['ending_cash'] - calculated_ending) self.assertLess(difference, Decimal('0.01')) def test_generate_account_analysis_shows_transaction_history(self): """Test that account analysis shows complete transaction history.""" report = self.report_service.generate_account_analysis( account=self.cash_account, start_date=date(2024, 1, 1), end_date=date(2024, 1, 31) ) # Verify structure self.assertIn('account', report) self.assertIn('period', report) self.assertIn('opening_balance', report) self.assertIn('transactions', report) self.assertIn('totals', report) self.assertIn('closing_balance', report) # Verify account info self.assertEqual(report['account']['code'], self.cash_account.code) self.assertEqual(report['account']['name'], self.cash_account.name) # Verify transactions are present self.assertGreater(len(report['transactions']), 0) # Verify each transaction has required fields for txn in report['transactions']: self.assertIn('date', txn) self.assertIn('description', txn) self.assertIn('reference', txn) self.assertIn('debit', txn) self.assertIn('credit', txn) self.assertIn('balance', txn) # Verify totals are calculated self.assertIn('total_debits', report['totals']) self.assertIn('total_credits', report['totals']) self.assertIn('net_change', report['totals']) # Verify closing balance is calculated correctly expected_closing = ( report['opening_balance'] + report['totals']['net_change'] ) self.assertEqual(report['closing_balance'], expected_closing) def test_trial_balance_caching_works(self): """Test that trial balance caching improves performance.""" # First call - not cached report1 = self.report_service.generate_trial_balance( as_of_date=date(2024, 1, 31), branch=self.branch ) # Second call - should be cached report2 = self.report_service.generate_trial_balance( as_of_date=date(2024, 1, 31), branch=self.branch ) # Reports should be identical self.assertEqual(report1['totals'], report2['totals']) self.assertEqual(len(report1['accounts']), len(report2['accounts'])) def test_income_statement_groups_correctly(self): """Test that income statement groups accounts correctly.""" report = self.report_service.generate_income_statement( start_date=date(2024, 1, 1), end_date=date(2024, 1, 31), branch=self.branch ) # Verify interest income is grouped correctly interest_group = report['income']['interest_income'] self.assertGreater(interest_group['total'], Decimal('0.00')) interest_accounts = [ acc for acc in interest_group['accounts'] if 'Interest' in acc['name'] ] self.assertGreater(len(interest_accounts), 0) # Verify fee income is grouped correctly fee_group = report['income']['fee_income'] self.assertGreater(fee_group['total'], Decimal('0.00')) fee_accounts = [ acc for acc in fee_group['accounts'] if 'Fee' in acc['name'] ] self.assertGreater(len(fee_accounts), 0) # Verify staff costs are grouped correctly staff_group = report['expenses']['staff_costs'] self.assertGreater(staff_group['total'], Decimal('0.00')) staff_accounts = [ acc for acc in staff_group['accounts'] if 'Staff' in acc['name'] or 'Salaries' in acc['name'] ] self.assertGreater(len(staff_accounts), 0) def test_balance_sheet_groups_by_subtype(self): """Test that balance sheet groups accounts by subtype correctly.""" report = self.report_service.generate_balance_sheet( as_of_date=date(2024, 1, 31), branch=self.branch ) # Verify current assets are present current_assets = report['assets']['current_asset'] self.assertGreater(len(current_assets['accounts']), 0) self.assertGreater(current_assets['total'], Decimal('0.00')) # Verify loan portfolio is present loan_portfolio = report['assets']['loan_portfolio'] self.assertGreater(len(loan_portfolio['accounts']), 0) self.assertGreater(loan_portfolio['total'], Decimal('0.00')) # Verify fixed assets are present (if we added equipment) fixed_assets = report['assets']['fixed_asset'] # May be zero or negative due to depreciation, but should have accounts self.assertGreaterEqual(len(fixed_assets['accounts']), 0) def test_cash_flow_identifies_non_cash_expenses(self): """Test that cash flow correctly identifies and adds back non-cash expenses.""" report = self.report_service.generate_cash_flow_statement( start_date=date(2024, 1, 1), end_date=date(2024, 1, 31), branch=self.branch ) # Verify depreciation is in adjustments adjustments = report['operating_activities']['adjustments'] depreciation_adj = [ adj for adj in adjustments if 'Depreciation' in adj['description'] ] self.assertEqual(len(depreciation_adj), 1) self.assertEqual(depreciation_adj[0]['amount'], Decimal('500.00')) def test_account_analysis_with_no_transactions(self): """Test account analysis for account with no transactions.""" # Create new account with no transactions empty_account = Account.objects.create( code='999999', name='Empty Account', account_type='asset', subtype='other_asset', description='Test empty account', is_active=True, created_by=self.user ) report = self.report_service.generate_account_analysis( account=empty_account, start_date=date(2024, 1, 1), end_date=date(2024, 1, 31) ) # Verify empty results self.assertEqual(report['opening_balance'], Decimal('0.00')) self.assertEqual(len(report['transactions']), 0) self.assertEqual(report['closing_balance'], Decimal('0.00')) self.assertEqual(report['totals']['total_debits'], Decimal('0.00')) self.assertEqual(report['totals']['total_credits'], Decimal('0.00')) def test_reports_filter_by_branch(self): """Test that reports correctly filter by branch.""" # Create second branch branch2 = Branch.objects.create( name='Branch 2', code='B002' ) # Generate reports for specific branch tb_report = self.report_service.generate_trial_balance( as_of_date=date(2024, 1, 31), branch=self.branch ) # Branch name should be in report self.assertEqual(tb_report['branch'], self.branch.name) # Generate for all branches (no filter) tb_all = self.report_service.generate_trial_balance( as_of_date=date(2024, 1, 31), branch=None ) self.assertEqual(tb_all['branch'], 'All Branches')