reports, sie: carry earlier IB vouchers, restart P&L at year start

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

1 files changed, 121 insertions, 0 deletions

diff --git a/tests/test_core.c b/tests/test_core.c
index a000ffe..50dde15 100644
--- a/tests/test_core.c
+++ b/tests/test_core.c
@@ -2067,6 +2067,126 @@ static void test_ib(struct tctx *t)
     yyjson_doc_free(d);
 }
 
+/* Opening balances carry earlier years' IB vouchers; P&L accounts restart
+   at every year start (reports and SIE export). */
+static void test_ib_carry(struct tctx *t)
+{
+    (void)t;
+    yyjson_doc *d;
+
+    d = call(reqf("{\"v\":1,\"id\":\"ibc1\",\"cmd\":\"org.create\","
+                  "\"session\":\"%s\",\"args\":{\"name\":\"Överföring AB\"}}",
+                  g_session));
+    CHECK_OK(d);
+    int org = (int)jint(d, "result.id");
+    yyjson_doc_free(d);
+    d = call(reqf("{\"v\":1,\"id\":\"ibc2\",\"cmd\":\"fiscal_year.list\","
+                  "\"session\":\"%s\",\"org\":%d}",
+                  g_session, org));
+    CHECK_OK(d);
+    char start[11] = "", end[11] = "";
+    snprintf(start, sizeof start, "%s", jstr(d, "result.items.0.start_date"));
+    snprintf(end, sizeof end, "%s", jstr(d, "result.items.0.end_date"));
+    yyjson_doc_free(d);
+    int y = atoi(end) + 1;
+
+    const char *posts[][4] = {
+        { start, "IB", "1940", "2010" },
+        { start, "V", "1930", "3001" },
+        { end, "V", "8999", "2099" },
+    };
+    const int64_t amounts[] = { 2500000, 100000, 100000 };
+    for (size_t i = 0; i < 3; i++) {
+        d = call(reqf("{\"v\":1,\"id\":\"ibc3\",\"cmd\":\"voucher.post\","
+                      "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"
+                      "\"%s\",\"description\":\"År 1\",\"series\":\"%s\","
+                      "\"rows\":[{\"account\":\"%s\",\"debit_ore\":%lld},"
+                      "{\"account\":\"%s\",\"credit_ore\":%lld}]}}",
+                      g_session, org, posts[i][0], posts[i][1], posts[i][2],
+                      (long long)amounts[i], posts[i][3],
+                      (long long)amounts[i]));
+        CHECK_OK(d);
+        yyjson_doc_free(d);
+    }
+
+    d = call(reqf("{\"v\":1,\"id\":\"ibc4\",\"cmd\":\"fiscal_year.open\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"label\":\"%d\","
+                  "\"start_date\":\"%d-01-01\",\"end_date\":\"%d-12-31\"}}",
+                  g_session, org, y, y, y));
+    CHECK_OK(d);
+    int64_t fy2 = jint(d, "result.id");
+    yyjson_doc_free(d);
+    d = call(reqf("{\"v\":1,\"id\":\"ibc5\",\"cmd\":\"voucher.post\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"
+                  "\"%d-02-01\",\"description\":\"År 2\",\"rows\":"
+                  "[{\"account\":\"1930\",\"debit_ore\":5000},"
+                  "{\"account\":\"3001\",\"credit_ore\":5000}]}}",
+                  g_session, org, y));
+    CHECK_OK(d);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ibc6\",\"cmd\":\"report.trial_balance\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"fiscal_year\":"
+                  "%lld}}",
+                  g_session, org, (long long)fy2));
+    CHECK_OK(d);
+    CHECK(find_amount(d, "result.accounts", "account", "1940", "ib_ore") ==
+          2500000);
+    CHECK(find_amount(d, "result.accounts", "account", "2010", "ib_ore") ==
+          -2500000);
+    CHECK(find_amount(d, "result.accounts", "account", "2099", "ib_ore") ==
+          -100000);
+    CHECK(find_amount(d, "result.accounts", "account", "3001", "ib_ore") == 0);
+    CHECK(find_amount(d, "result.accounts", "account", "8999", "ib_ore") == -1);
+    CHECK(jint(d, "result.totals.ib_ore") == 0);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ibc7\",\"cmd\":\"report.trial_balance\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"fiscal_year\":"
+                  "%lld,\"from\":\"%d-03-01\"}}",
+                  g_session, org, (long long)fy2, y));
+    CHECK_OK(d);
+    CHECK(find_amount(d, "result.accounts", "account", "3001", "ib_ore") ==
+          -5000);
+    CHECK(find_amount(d, "result.accounts", "account", "1930", "ib_ore") ==
+          105000);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ibc8\",\"cmd\":\"report.balance_sheet\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"fiscal_year\":"
+                  "%lld}}",
+                  g_session, org, (long long)fy2));
+    CHECK_OK(d);
+    CHECK(find_amount(d, "result.equity.accounts", "account", "2010",
+                      "amount_ore") == 2500000);
+    CHECK(jint(d, "result.assets.total_ore") == 2605000);
+    CHECK(jint(d, "result.assets.total_ore") ==
+          jint(d, "result.liabilities.total_ore") +
+              jint(d, "result.equity.total_ore"));
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"ibc9\",\"cmd\":\"sie.export\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"fiscal_year\":"
+                  "%lld}}",
+                  g_session, org, (long long)fy2));
+    CHECK_OK(d);
+    FILE *sf = fopen(jstr(d, "result.path"), "rb");
+    yyjson_doc_free(d);
+    CHECK(sf != NULL);
+    if (sf) {
+        char sbuf[65536];
+        size_t sn = fread(sbuf, 1, sizeof sbuf - 1, sf);
+        sbuf[sn] = '\0';
+        fclose(sf);
+        CHECK(strstr(sbuf, "#IB 0 2010 -25000.00") != NULL);
+        CHECK(strstr(sbuf, "#UB 0 1930 1050.00") != NULL);
+        CHECK(strstr(sbuf, "#RES 0 3001 -50.00") != NULL);
+        CHECK(strstr(sbuf, "#IB 0 3001") == NULL);
+        CHECK(strstr(sbuf, "#UB 0 3001") == NULL);
+        CHECK(strstr(sbuf, "#RES 0 1930") == NULL);
+    }
+}
+
 static void test_period_lock(struct tctx *t)
 {
     yyjson_doc *d;
@@ -5502,6 +5622,7 @@ static const struct ttest TESTS[] = {
     { "attachments", test_attachments, "vouchers idempotency" },
     { "templates", test_templates, "org_members" },
     { "ib", test_ib, "org_members" },
+    { "ib_carry", test_ib_carry, "org_members" },
     { "period_lock", test_period_lock, "fiscal_years" },
     { "sie_export", test_sie_export, "ib" },
     { "sie_import", test_sie_import, "attachments sie_export" },