Merge pull request #56809 from frappe/chore/test-custom-financial-statement

test: Custom Financial Statement report coverage

Author: nabinhait

erpnext/accounts/report/custom_financial_statement/test_custom_financial_statement.py

@@ -0,0 +1,94 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+from frappe.utils import flt
+
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+from erpnext.accounts.report.custom_financial_statement.custom_financial_statement import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestCustomFinancialStatement(ERPNextTestSuite):
+	"""The report renders a Financial Report Template through FinancialReportEngine.
+	These tests exercise its own entry point: a template with an account-data row
+	and a calculated row, and the guard that returns nothing without a template."""
+
+	def setUp(self):
+		frappe.set_user("Administrator")
+		self.company = "_Test Company"
+		self.expense_account = "_Test Account Cost for Goods Sold - _TC"
+		self.cash_account = "Cash - _TC"
+
+	def _make_template(self):
+		# rows filter by exact account name so the value is isolated from other data
+		template_name = f"Test Custom FS {frappe.generate_hash()[:8]}"
+		return frappe.get_doc(
+			{
+				"doctype": "Financial Report Template",
+				"template_name": template_name,
+				"report_type": "Profit and Loss Statement",
+				"rows": [
+					{
+						"reference_code": "EXP",
+						"display_name": "Test Expense",
+						"indentation_level": 0,
+						"data_source": "Account Data",
+						"balance_type": "Closing Balance",
+						"calculation_formula": f'["name", "=", "{self.expense_account}"]',
+					},
+					{
+						"reference_code": "EXP_X2",
+						"display_name": "Expense Doubled",
+						"indentation_level": 0,
+						"data_source": "Calculated Amount",
+						"calculation_formula": "EXP * 2",
+					},
+				],
+			}
+		).insert()
+
+	def _filters(self, template_name):
+		return frappe._dict(
+			{
+				"company": self.company,
+				"report_template": template_name,
+				"from_fiscal_year": "2024",
+				"to_fiscal_year": "2024",
+				"period_start_date": "2024-01-01",
+				"period_end_date": "2024-12-31",
+				"filter_based_on": "Date Range",
+				"periodicity": "Yearly",
+				"accumulated_values": 0,
+			}
+		)
+
+	def test_account_and_calculated_rows(self):
+		make_journal_entry(
+			self.expense_account,
+			self.cash_account,
+			2000,
+			posting_date="2024-06-15",
+			company=self.company,
+			submit=True,
+		)
+		template = self._make_template()
+
+		columns, data = execute(self._filters(template.template_name))[:2]
+		self.assertTrue(columns)
+
+		rows = {row.get("account_name"): row for row in data}
+		self.assertIn("Test Expense", rows)
+		self.assertIn("Expense Doubled", rows)
+
+		period_keys = rows["Test Expense"].get("_segment_info", {}).get("period_keys", [])
+		self.assertTrue(period_keys, "expected at least one period key in _segment_info")
+		period_key = period_keys[0]
+
+		# the account-data row picks up the posted expense; the calculated row doubles it
+		self.assertEqual(flt(rows["Test Expense"][period_key]), 2000.0)
+		self.assertEqual(flt(rows["Expense Doubled"][period_key]), 4000.0)
+
+	def test_no_template_returns_nothing(self):
+		"""Without a report_template the report short-circuits and returns None."""
+		self.assertIsNone(execute(frappe._dict({"company": self.company})))