"""Integration tests: full API CRUD, ViewSet filtering, derived endpoints that the unit + endpoint tests don't cover, and the seed_accounting command end-to-end against a generated workbook. """ import datetime from decimal import Decimal from io import BytesIO import pytest from django.contrib.auth import get_user_model from django.core.management import call_command from rest_framework.test import APIClient from apps.accounting.models import ( Account, Fund, Transaction, JournalEntry, JournalLine, ) User = get_user_model() @pytest.fixture def client(db): admin = User.objects.create_superuser(email="acc-int@test.local", password="x") c = APIClient() c.force_authenticate(admin) c.organization = admin.organizations.first() return c def _rows(resp): body = resp.json() return body["results"] if isinstance(body, dict) and "results" in body else body def _same_id(a, b): """Compare ids across uuid7-str (no dashes) and DB UUID (dashed) forms.""" return str(a).replace("-", "") == str(b).replace("-", "") # -------------------------------------------------------------------------- # CRUD round-trips # -------------------------------------------------------------------------- @pytest.mark.django_db class TestAccountCRUD: def test_full_lifecycle(self, client): # Create r = client.post("/api/accounting/accounts/", { "code": " 1000 ", "name": "Cash", "type": "Asset", "normal_balance": "Debit", }, format="json") assert r.status_code == 201, r.content acc_id = r.json()["id"] assert r.json()["code"] == "1000" # validate_code strips # Read list. Note: uuid7 str() has no dashes on the just-created # object, while the DB-round-tripped list renders canonical dashes — # so match on the business key, not the raw id string. assert any(a["code"] == "1000" for a in _rows(client.get("/api/accounting/accounts/"))) # Update r = client.patch(f"/api/accounting/accounts/{acc_id}/", {"name": "Cash and Bank"}, format="json") assert r.status_code == 200 assert r.json()["name"] == "Cash and Bank" # Delete assert client.delete(f"/api/accounting/accounts/{acc_id}/").status_code == 204 assert not Account.objects.filter(id=acc_id).exists() def test_type_filter(self, client): Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") Account.objects.create(organization=client.organization, code="5000", name="Salary", type="Expense", normal_balance="Debit") rows = _rows(client.get("/api/accounting/accounts/?type=Expense")) assert {a["code"] for a in rows} == {"5000"} @pytest.mark.django_db class TestFundEndpoint: def test_spent_annotation_from_posted_expenses(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-1", name="Health", fund_type="Restricted", received_amount=Decimal("1000000")) exp = Account.objects.create(organization=client.organization, code="5000", name="Expense", type="Expense", normal_balance="Debit") cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-1", date=datetime.date(2026, 1, 1), fund=fund, status="Posted") JournalLine.objects.create(journal=e, account=exp, debit_idr=400000, credit_idr=0) JournalLine.objects.create(journal=e, account=cash, debit_idr=0, credit_idr=400000) row = next(f for f in _rows(client.get("/api/accounting/funds/")) if f["fund_id"] == "FND-1") assert Decimal(str(row["spent_amount"])) == Decimal("400000") assert Decimal(str(row["available_amount"])) == Decimal("600000") def test_draft_expense_not_counted(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-2", name="Edu", received_amount=Decimal("1000")) exp = Account.objects.create(organization=client.organization, code="5000", name="Expense", type="Expense", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-D", date=datetime.date(2026, 1, 1), fund=fund, status="Draft") JournalLine.objects.create(journal=e, account=exp, debit_idr=500, credit_idr=0) row = next(f for f in _rows(client.get("/api/accounting/funds/")) if f["fund_id"] == "FND-2") assert Decimal(str(row["spent_amount"])) == Decimal("0") @pytest.mark.django_db class TestTransactionRecompute: def test_net_expense_recomputed_on_create(self, client): r = client.post("/api/accounting/transactions/", { "transaction_id": "TRX-1", "date": "2026-01-01", "transaction_type": "Expense", "debit_idr": "750", "credit_idr": "250", }, format="json") assert r.status_code == 201, r.content t = Transaction.objects.get(transaction_id="TRX-1") assert t.net_expense_idr == Decimal("500") # 750 - 250 def test_net_expense_recomputed_on_update(self, client): t = Transaction.objects.create(organization=client.organization, transaction_id="TRX-U", date=datetime.date(2026, 1, 1), transaction_type="Expense", debit_idr=100, credit_idr=0) r = client.patch(f"/api/accounting/transactions/{t.id}/", {"debit_idr": "900", "credit_idr": "100"}, format="json") assert r.status_code == 200, r.content t.refresh_from_db() assert t.net_expense_idr == Decimal("800") def test_filters_type_and_status(self, client): Transaction.objects.create(organization=client.organization, transaction_id="A", date=datetime.date(2026, 1, 1), transaction_type="Expense", status="Posted") Transaction.objects.create(organization=client.organization, transaction_id="B", date=datetime.date(2026, 1, 1), transaction_type="Allocation", status="Draft") rows = _rows(client.get("/api/accounting/transactions/?status=Posted")) assert {t["transaction_id"] for t in rows} == {"A"} rows = _rows(client.get("/api/accounting/transactions/?transaction_type=Allocation")) assert {t["transaction_id"] for t in rows} == {"B"} @pytest.mark.django_db class TestJournalListFilter: def test_status_filter(self, client): JournalEntry.objects.create(organization=client.organization, journal_no="JV-P", date=datetime.date(2026, 1, 1), status="Posted") JournalEntry.objects.create(organization=client.organization, journal_no="JV-D", date=datetime.date(2026, 1, 1), status="Draft") rows = _rows(client.get("/api/accounting/journal-entries/?status=Posted")) assert {e["journal_no"] for e in rows} == {"JV-P"} @pytest.mark.django_db class TestIncomeRecognition: """Income-account journals exercise the income branches of the ISAK 335 statements (position + activities).""" def test_recognized_income_flows_to_statements(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-1", name="Health", fund_type="Unrestricted") cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit", is_cash=True) income = Account.objects.create(organization=client.organization, code="4000", name="Grant Income", type="Income", normal_balance="Credit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-INC", date=datetime.date(2026, 1, 1), fund=fund, status="Posted") JournalLine.objects.create(journal=e, account=cash, debit_idr=500, credit_idr=0) JournalLine.objects.create(journal=e, account=income, debit_idr=0, credit_idr=500) act = client.get("/api/accounting/isak335/activities/").json() assert Decimal(str(act["tanpa_pembatasan"]["total_income"])) == Decimal("500") assert Decimal(str(act["total_surplus"])) == Decimal("500") pos = client.get("/api/accounting/isak335/financial-position/").json() # Income raised net assets (without restriction) by 500; assets = 500. assert Decimal(str(pos["total_assets"])) == Decimal("500") assert Decimal(str(pos["net_assets"]["tanpa_pembatasan"])) == Decimal("500") assert pos["balanced"] is True @pytest.mark.django_db class TestJournalUpdateViaAPI: def test_patch_replaces_lines(self, client): cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-U", date=datetime.date(2026, 1, 1)) JournalLine.objects.create(journal=e, account=cash, debit_idr=999, credit_idr=0) r = client.patch(f"/api/accounting/journal-entries/{e.id}/", { "lines": [ {"account": str(exp.id), "debit_idr": "60", "credit_idr": "0"}, {"account": str(cash.id), "debit_idr": "0", "credit_idr": "60"}, ], }, format="json") assert r.status_code == 200, r.content e.refresh_from_db() assert e.lines.count() == 2 assert e.totals() == (Decimal("60"), Decimal("60")) # -------------------------------------------------------------------------- # Derived endpoints not covered elsewhere # -------------------------------------------------------------------------- @pytest.mark.django_db class TestBudgetVsActual: def test_budget_minus_actual(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-1", name="Health", fund_type="Restricted") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") # Budget: an Allocation transaction. Transaction.objects.create(organization=client.organization, transaction_id="ALLOC", date=datetime.date(2026, 1, 1), transaction_type="Allocation", fund=fund, budget_line="Personnel", original_amount=Decimal("100000")) # Actual: a posted expense journal. e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-1", date=datetime.date(2026, 2, 1), fund=fund, budget_line="Personnel", status="Posted") JournalLine.objects.create(journal=e, account=exp, debit_idr=30000, credit_idr=0) JournalLine.objects.create(journal=e, account=cash, debit_idr=0, credit_idr=30000) rows = client.get("/api/accounting/budget-vs-actual/").json() row = next(r for r in rows if r["budget_line"] == "Personnel") assert Decimal(str(row["original_budget"])) == Decimal("100000") assert Decimal(str(row["actual_expense"])) == Decimal("30000") assert Decimal(str(row["available_budget"])) == Decimal("70000") assert row["status"] == "Available" def test_over_budget_flag(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-9", name="Tiny", fund_type="Restricted") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") Transaction.objects.create(organization=client.organization, transaction_id="ALLOC", date=datetime.date(2026, 1, 1), transaction_type="Allocation", fund=fund, budget_line="Travel", original_amount=Decimal("100")) e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-2", date=datetime.date(2026, 2, 1), fund=fund, budget_line="Travel", status="Posted") JournalLine.objects.create(journal=e, account=exp, debit_idr=250, credit_idr=0) JournalLine.objects.create(journal=e, account=cash, debit_idr=0, credit_idr=250) rows = client.get("/api/accounting/budget-vs-actual/").json() row = next(r for r in rows if r["budget_line"] == "Travel") assert row["status"] == "Over Budget" assert row["utilization"] > 1 @pytest.mark.django_db class TestGeneralLedgerFilters: def test_filter_by_account_code(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-1", name="Health") cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") inc = Account.objects.create(organization=client.organization, code="2100", name="Deferred", type="Liability", normal_balance="Credit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-1", date=datetime.date(2026, 1, 1), fund=fund, status="Posted") JournalLine.objects.create(journal=e, account=cash, debit_idr=700, credit_idr=0) JournalLine.objects.create(journal=e, account=inc, debit_idr=0, credit_idr=700) body = client.get("/api/accounting/general-ledger/?account=1000").json() assert body["count"] == 1 assert body["results"][0]["account_code"] == "1000" def test_excludes_draft(self, client): cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-D", date=datetime.date(2026, 1, 1), status="Draft") JournalLine.objects.create(journal=e, account=cash, debit_idr=100, credit_idr=0) assert client.get("/api/accounting/general-ledger/").json()["results"] == [] @pytest.mark.django_db class TestCashFlowClassification: def test_proportional_split_across_categories(self, client): # One journal: cash out 100, split across an operating expense (60) # and an investing asset (40). Cash delta should split 60/40. cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit", is_cash=True, cash_flow_category="operating") op = Account.objects.create(organization=client.organization, code="5000", name="Salary", type="Expense", normal_balance="Debit", cash_flow_category="operating") inv = Account.objects.create(organization=client.organization, code="1500", name="Equipment", type="Asset", normal_balance="Debit", cash_flow_category="investing") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-1", date=datetime.date(2026, 1, 1), status="Posted") JournalLine.objects.create(journal=e, account=op, debit_idr=60, credit_idr=0) JournalLine.objects.create(journal=e, account=inv, debit_idr=40, credit_idr=0) JournalLine.objects.create(journal=e, account=cash, debit_idr=0, credit_idr=100) body = client.get("/api/accounting/isak335/cash-flows/").json() assert Decimal(str(body["operating"])) == Decimal("-60") assert Decimal(str(body["investing"])) == Decimal("-40") assert Decimal(str(body["net_change"])) == Decimal("-100") assert Decimal(str(body["ending_cash"])) == Decimal("-100") # -------------------------------------------------------------------------- # Seed command end-to-end # -------------------------------------------------------------------------- def _build_workbook(): """Build a minimal but structurally-faithful accounting workbook in memory.""" import openpyxl wb = openpyxl.Workbook() wb.remove(wb.active) coa = wb.create_sheet("Chart of Accounts") coa.append(["NGO Chart of Accounts"]) coa.append([]) coa.append(["Account Code", "Account Name", "Type", "Normal Balance", "Notes"]) coa.append(["1000", "Cash and Bank", "Asset", "Debit", "Bank"]) coa.append(["2100", "Deferred Grant Income", "Liability", "Credit", "Unrecognized"]) coa.append(["5000", "Personnel Expense", "Expense", "Debit", "Salaries"]) funds = wb.create_sheet("Funds & Grants") funds.append(["Funds and Grant Register"]) funds.append([]) funds.append(["Fund ID", "Donor", "Grant / Fund Name", "Fund Type", "Project", "Start Date", "End Date", "Award Amount (IDR)", "Received (IDR)", "Spent (IDR)", "Available (IDR)"]) funds.append(["FND-001", "Global Health", "Community Health", "Restricted", "PRJ-HEALTH", datetime.datetime(2026, 1, 1), datetime.datetime(2026, 12, 31), 1000000, 700000, 0, 700000]) tx = wb.create_sheet("Transactions") tx.append(["NGO Transaction Register"]) tx.append([]) tx.append(["note"]) tx.append([]) tx.append(["Transaction ID", "Date", "Description", "Transaction Type", "Fund ID", "Donor", "Project", "Activity", "Budget Line", "Account Code", "Counterparty", "Currency", "Original Amount", "Exchange Rate", "Debit (IDR)", "Credit (IDR)", "Net Expense (IDR)", "Status"]) tx.append(["TRX-001", datetime.datetime(2026, 1, 10), "Grant", "Grant Receipt", "FND-001", "Global Health", "PRJ-HEALTH", "Mgmt", "Other", "1000", "Global Health", "IDR", 700000, 1, 700000, 0, 0, "Posted"]) je = wb.create_sheet("Journal Entries") je.append(["Double-Entry Journal Entries"]) je.append([]) je.append(["note"]) je.append([]) je.append(["Journal No.", "Date", "Reference", "Description", "Account Code", "Account Name", "Debit (IDR)", "Credit (IDR)", "Fund ID", "Donor", "Project", "Activity", "Budget Line", "Status"]) je.append(["JV-001", datetime.datetime(2026, 1, 10), "TRX-001", "Grant", "1000", "Cash and Bank", 700000, 0, "FND-001", "Global Health", "PRJ-HEALTH", "Mgmt", "Other", "Posted"]) je.append(["JV-001", datetime.datetime(2026, 1, 10), "TRX-001", "Grant", "2100", "Deferred Grant Income", 0, 700000, "FND-001", "Global Health", "PRJ-HEALTH", "Mgmt", "Other", "Posted"]) buf = BytesIO() wb.save(buf) buf.seek(0) return buf @pytest.mark.django_db class TestSourceDocumentLinks: """JournalEntry/Transaction/Fund can link to source documents in finance, procurements, and projects, and the serializer surfaces a source_label.""" def test_journal_links_to_receivable_invoice(self, client): from apps.companies.models import Company from apps.finance.models import Invoice donor = Company.objects.create(organization=client.organization, name="Global Health Foundation") inv = Invoice.objects.create(organization=client.organization, invoice_number="INV-001", donor=donor, total=Decimal("700000")) cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") inc = Account.objects.create(organization=client.organization, code="4000", name="Grant Income", type="Income", normal_balance="Credit") r = client.post("/api/accounting/journal-entries/", { "journal_no": "JV-INV", "date": "2026-01-01", "source_receivable_invoice": str(inv.id), "lines": [ {"account": str(cash.id), "debit_idr": "700000", "credit_idr": "0"}, {"account": str(inc.id), "debit_idr": "0", "credit_idr": "700000"}, ], }, format="json") assert r.status_code == 201, r.content body = r.json() assert body["source_receivable_invoice"] is not None assert body["source_label"] == str(inv) # FK actually persisted. je = JournalEntry.objects.get(journal_no="JV-INV") assert _same_id(je.source_receivable_invoice_id, inv.id) # Reverse relation works for traceability. assert inv.accounting_journal_entries.filter(pk=je.pk).exists() def test_transaction_links_to_payment_and_budget_item(self, client): from apps.asset_management.models import Vendor from apps.procurements.models import Invoice as PInvoice, Payment from apps.finance.models import BudgetCategory, BudgetItem vendor = Vendor.objects.create(organization=client.organization, name="Acme Supplies") pinv = PInvoice.objects.create(organization=client.organization, invoice_number="PINV-1", vendor=vendor, amount=Decimal("100"), total=Decimal("100"), due_date=datetime.date(2026, 1, 31)) pay = Payment.objects.create(organization=client.organization, invoice=pinv, amount=Decimal("100"), method="transfer", reference="PAY-1") cat = BudgetCategory.objects.create(organization=client.organization, code="C1", name="Personnel") item = BudgetItem.objects.create(category=cat, code="C1.1", name="Salaries") r = client.post("/api/accounting/transactions/", { "transaction_id": "TRX-PAY", "date": "2026-01-01", "transaction_type": "Expense", "source_payment": str(pay.id), "budget_item": str(item.id), "debit_idr": "100", "credit_idr": "0", }, format="json") assert r.status_code == 201, r.content body = r.json() # Payment has no custom __str__; just confirm a label is surfaced. assert body["source_label"] and "Payment" in body["source_label"] assert body["budget_item_name"] == "Salaries" t = Transaction.objects.get(transaction_id="TRX-PAY") assert _same_id(t.source_payment_id, pay.id) assert _same_id(t.budget_item_id, item.id) def test_transaction_filter_by_budget_item(self, client): from apps.finance.models import BudgetCategory, BudgetItem cat = BudgetCategory.objects.create(organization=client.organization, code="C1", name="Travel") item = BudgetItem.objects.create(category=cat, code="C1.1", name="Flights") Transaction.objects.create(organization=client.organization, transaction_id="A", date=datetime.date(2026, 1, 1), transaction_type="Expense", budget_item=item) Transaction.objects.create(organization=client.organization, transaction_id="B", date=datetime.date(2026, 1, 1), transaction_type="Expense") rows = _rows(client.get(f"/api/accounting/transactions/?budget_item={item.id}")) assert {t["transaction_id"] for t in rows} == {"A"} def test_fund_links_to_project_fund(self, client): from apps.projects.models import ProjectFund pf = ProjectFund.objects.create(organization=client.organization, source="Global Health", amount=Decimal("1000000")) r = client.post("/api/accounting/funds/", { "fund_id": "FND-LINK", "name": "Linked Fund", "fund_type": "Restricted", "project_fund": str(pf.id), }, format="json") assert r.status_code == 201, r.content body = r.json() assert body["project_fund"] is not None assert body["project_fund_label"] == str(pf) f = Fund.objects.get(fund_id="FND-LINK") assert _same_id(f.project_fund_id, pf.id) @pytest.mark.django_db class TestSeedCommand: def test_seed_imports_all_source_tabs(self, tmp_path): from apps.companies.models import Organization Organization.objects.create(name="Test Org") path = tmp_path / "wb.xlsx" path.write_bytes(_build_workbook().read()) call_command("seed_accounting", file=str(path), clear=True) assert Account.objects.count() == 3 assert Fund.objects.count() == 1 assert Transaction.objects.count() == 1 assert JournalEntry.objects.count() == 1 assert JournalLine.objects.count() == 2 # Cash account flagged is_cash by name heuristic. assert Account.objects.get(code="1000").is_cash is True # The single journal is balanced. jv = JournalEntry.objects.get(journal_no="JV-001") assert jv.totals() == (Decimal("700000"), Decimal("700000")) def test_seed_is_idempotent(self, tmp_path): from apps.companies.models import Organization Organization.objects.create(name="Test Org") path = tmp_path / "wb.xlsx" path.write_bytes(_build_workbook().read()) call_command("seed_accounting", file=str(path)) call_command("seed_accounting", file=str(path)) # second run, no --clear # update_or_create keyed on business ids -> no duplicates. assert Account.objects.count() == 3 assert JournalLine.objects.count() == 2 def test_seed_missing_file_is_graceful(self, tmp_path): from apps.companies.models import Organization Organization.objects.create(name="Test Org") # Should not raise; command writes an error and returns. call_command("seed_accounting", file=str(tmp_path / "nope.xlsx")) assert Account.objects.count() == 0 # -------------------------------------------------------------------------- # Ledger-integrity fixes: status can't bypass post_entry, lines can't be # edited under a Posted journal, empty/degenerate journals can't post, line # validation, Transaction can't post without a linked Posted journal, Fund # delete is blocked while it has ledger history. # -------------------------------------------------------------------------- @pytest.mark.django_db class TestJournalStatusIsProtected: def test_patch_status_directly_is_ignored(self, client): """status is read-only on the serializer — only post_entry can post.""" cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-ST1", date=datetime.date(2026, 1, 1)) JournalLine.objects.create(journal=e, account=exp, debit_idr=100, credit_idr=0) # Deliberately unbalanced (no offsetting credit) — if status were # writable this would post an unbalanced journal. r = client.patch(f"/api/accounting/journal-entries/{e.id}/", {"status": "Posted"}, format="json") assert r.status_code == 200, r.content e.refresh_from_db() assert e.status == "Draft" def test_cannot_edit_lines_once_posted(self, client): cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-ST2", date=datetime.date(2026, 1, 1)) JournalLine.objects.create(journal=e, account=exp, debit_idr=100, credit_idr=0) JournalLine.objects.create(journal=e, account=cash, debit_idr=0, credit_idr=100) post = client.post(f"/api/accounting/journal-entries/{e.id}/post_entry/") assert post.status_code == 200, post.content r = client.patch(f"/api/accounting/journal-entries/{e.id}/", { "lines": [{"account": str(exp.id), "debit_idr": "1", "credit_idr": "0"}], }, format="json") assert r.status_code == 400, r.content e.refresh_from_db() assert e.lines.count() == 2 # unchanged @pytest.mark.django_db class TestJournalLineValidation: def _accounts(self, client): cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") return cash, exp def test_rejects_fewer_than_two_lines(self, client): exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") r = client.post("/api/accounting/journal-entries/", { "journal_no": "JV-L1", "date": "2026-01-01", "lines": [{"account": str(exp.id), "debit_idr": "10", "credit_idr": "0"}], }, format="json") assert r.status_code == 400, r.content def test_rejects_line_with_both_debit_and_credit(self, client): cash, exp = self._accounts(client) r = client.post("/api/accounting/journal-entries/", { "journal_no": "JV-L2", "date": "2026-01-01", "lines": [ {"account": str(exp.id), "debit_idr": "10", "credit_idr": "10"}, {"account": str(cash.id), "debit_idr": "0", "credit_idr": "10"}, ], }, format="json") assert r.status_code == 400, r.content def test_rejects_negative_amounts(self, client): cash, exp = self._accounts(client) r = client.post("/api/accounting/journal-entries/", { "journal_no": "JV-L3", "date": "2026-01-01", "lines": [ {"account": str(exp.id), "debit_idr": "-10", "credit_idr": "0"}, {"account": str(cash.id), "debit_idr": "0", "credit_idr": "10"}, ], }, format="json") assert r.status_code == 400, r.content def test_rejects_empty_line(self, client): cash, exp = self._accounts(client) r = client.post("/api/accounting/journal-entries/", { "journal_no": "JV-L4", "date": "2026-01-01", "lines": [ {"account": str(exp.id), "debit_idr": "0", "credit_idr": "0"}, {"account": str(cash.id), "debit_idr": "0", "credit_idr": "10"}, ], }, format="json") assert r.status_code == 400, r.content @pytest.mark.django_db class TestEmptyJournalCannotPost: def test_post_entry_rejects_zero_lines(self, client): e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-E1", date=datetime.date(2026, 1, 1)) r = client.post(f"/api/accounting/journal-entries/{e.id}/post_entry/") assert r.status_code == 400, r.content e.refresh_from_db() assert e.status == "Draft" @pytest.mark.django_db class TestTransactionPostingRequiresLedger: def test_cannot_post_without_linked_journal(self, client): r = client.post("/api/accounting/transactions/", { "transaction_id": "TRX-P1", "date": "2026-01-01", "transaction_type": "Expense", "debit_idr": "100", "credit_idr": "0", "status": "Posted", }, format="json") assert r.status_code == 400, r.content assert not Transaction.objects.filter(transaction_id="TRX-P1").exists() def test_can_post_once_linked_journal_is_posted(self, client): t = Transaction.objects.create( organization=client.organization, transaction_id="TRX-P2", date=datetime.date(2026, 1, 1), transaction_type="Expense", debit_idr=100, credit_idr=0, ) cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-P2", date=datetime.date(2026, 1, 1), source_transaction=t) JournalLine.objects.create(journal=e, account=exp, debit_idr=100, credit_idr=0) JournalLine.objects.create(journal=e, account=cash, debit_idr=0, credit_idr=100) client.post(f"/api/accounting/journal-entries/{e.id}/post_entry/") r = client.patch(f"/api/accounting/transactions/{t.id}/", {"status": "Posted"}, format="json") assert r.status_code == 200, r.content def test_rejects_debit_mismatched_with_original_amount(self, client): t = Transaction.objects.create( organization=client.organization, transaction_id="TRX-P3", date=datetime.date(2026, 1, 1), transaction_type="Expense", original_amount=10, exchange_rate=15000, ) cash = Account.objects.create(organization=client.organization, code="1000", name="Cash", type="Asset", normal_balance="Debit") exp = Account.objects.create(organization=client.organization, code="5000", name="Exp", type="Expense", normal_balance="Debit") e = JournalEntry.objects.create(organization=client.organization, journal_no="JV-P3", date=datetime.date(2026, 1, 1), source_transaction=t) JournalLine.objects.create(journal=e, account=exp, debit_idr=150000, credit_idr=0) JournalLine.objects.create(journal=e, account=cash, debit_idr=0, credit_idr=150000) client.post(f"/api/accounting/journal-entries/{e.id}/post_entry/") # original_amount x exchange_rate = 150,000 but debit_idr set to 5,000. r = client.patch(f"/api/accounting/transactions/{t.id}/", { "status": "Posted", "debit_idr": "5000", }, format="json") assert r.status_code == 400, r.content @pytest.mark.django_db class TestFundDeleteIsProtected: def test_cannot_delete_fund_with_transactions(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-DEL1", name="Test", award_amount=100, received_amount=100) Transaction.objects.create( organization=client.organization, transaction_id="TRX-DEL1", date=datetime.date(2026, 1, 1), transaction_type="Expense", fund=fund, ) r = client.delete(f"/api/accounting/funds/{fund.id}/") assert r.status_code == 400, r.content assert Fund.objects.filter(id=fund.id).exists() def test_cannot_delete_fund_with_journal_entries(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-DEL2", name="Test", award_amount=100, received_amount=100) JournalEntry.objects.create(organization=client.organization, journal_no="JV-DEL2", date=datetime.date(2026, 1, 1), fund=fund) r = client.delete(f"/api/accounting/funds/{fund.id}/") assert r.status_code == 400, r.content assert Fund.objects.filter(id=fund.id).exists() def test_can_delete_fund_with_no_ledger_history(self, client): fund = Fund.objects.create(organization=client.organization, fund_id="FND-DEL3", name="Test", award_amount=100, received_amount=100) r = client.delete(f"/api/accounting/funds/{fund.id}/") assert r.status_code == 204, r.content assert not Fund.objects.filter(id=fund.id).exists()